SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx xxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx Xxxxx xxxxxx xxxxxxx, xxx xxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxx xxx xx xxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxxx. Xxxxxx Xxxxxxx, xxxx Xxxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx.

Xxx xx xxx Xxx: Xxxx xxxx xx xxx Xxxxxxxxxxxx Xxxxxxxxx xxx xxx "Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx", xxxx xxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxx, xx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx.

Xxx xxxxxx xxxxxxx xxxx xxxxx xxxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx, xxx xxxx xxxx xxx xxx Xxxx xxxxx. Xxxxx xxxx xx xxxx xxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxx xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx.

Xxx xxxxx xxxxx, xxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx Xxx xxx xxxxx xxx xxxx xxx xxxxx xxxxxxx, xx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxx Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx

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

Xxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxx, xx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx Xxxx xxxxx xx Xxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxx xxxxxx. Xxx xxxxx xxxx, xx xxx xxx xxxxxxxx. Xxxxxxxxx xxx xx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx, Xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx xxx "Xxxx Xxxxxxxx Xxxxxxx" xxxxxxxxxx xx xxxxxx:xxxxxx"Xxxxxxxxxx Xxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx"

Xx xxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx. Xx xxxxx xx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxx Xxxxxx xxxx x.xxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxx, xx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx. Xx xx, Xxxxxx Xxxxxx xxxxx xx xxxx xxxx xxxx xxxxx Xxxxxxxx. xxxxxxxxx, xxx xx Xxxxx: Xxx Xxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxx xxxxx Xxxx xxxx xxx Xxxx xxxx. Xxxxxx xxx, xxxx xxx xxx XxxxxxxXxxxxxxx xxxxxxx xx xxx Xxxxx xxxxxxxx xxx xxx xxxxx xxxx xxxx xxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Arbeitslohn:
Kann der Arbeitgeber eine Impfprämie steuerfrei zahlen?

Xxxxxx xxx xxx Xxxx xxxxx x xx xxxxxx xxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxx xx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxx, xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx. Xx xxxx xxxxxxxx xxx xxxxxxx xxx, xxx xxxxx xxxx xxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxx.

  • Xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx XxxxxxxXxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx x xx xxxxxxxxxXXX "Xxxxxx" xXxxxxxxxxxxxxxxxx xx.xx.xxxx xxxxx XXX.xx.
  • Xxxx xxxx: Xxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxx XxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx xxx XXX "Xxxxxx" xXxxxxxxx, xxxx xxxxx XX.x.

Xxx xxx Xxxxxxxxxxx: Xx xxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxx xxxx xx x Xx. xx XXxX. Xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxx xxxxxxx xxxxxx x xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx xx. Xxxxx xxxx. Xxx xxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxx x xxxxxxxxxxxxxx xxxxxxxx x xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxx.

Xxx xxx xxxxx xx xxx xxxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxx Xxxxxxx: Xx xx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx.

xxxxxx

2. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte für das Jahr 2022

Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx".

Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

xxxx

xxxx

x. Xxxxx Xxxxxxxxxxx

xxxxxx

Xxxxx

Xxx

Xxxxx

Xxx

x Xxxx Xxxxxxxxxxx

x Xxxx Xxxxxxxxxxx

x Xxxx Xxxxxxxxxx

xx,xx XXX

xxx,xx XXX

xxx,xx XXX

x,xx XXX

x,xx XXX

x,xx XXX

xx,xx XXX

xxx,xx XXX

xxx,xx XXX

x,xx XXX

x,xx XXX

x,xx XXX

x Xxxx Xxxxxxxxxxxxxxx

xxx,xx XXX

x,xx XXX

xxx,xx XXX

x,xx XXX

xxxxxx

x. Xxxxx Xxxxxxxxxx

x Xxxx xxx xxxx Xxxxxxxxxxxxx

x Xxxxxxxxxxx xxxxx xx Xxxxx

xxx Xxxxxxxxxxxxx xxx xx

xxx,xx XXX

xxxxxx

xxx,xx XXX

x,xx XXX

xxxxxx

xx

xxx,xx XXX

xxxxxx

xxx,xx XXX

x,xx XXX

xx

Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx.

XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xxxxx xx xxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx: xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Unfallkosten:
Absetzbarkeit jetzt eindeutig geklärt

Xx Xxxxxx xxx xxxxxxxx, xxxxxxxxxx"xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx"xxxxxxxxx x Xxx. x Xxxx x XXxXx. Xxxxxxxxxx xxxx xxxx "xxxxxxxxxxxxx" Xxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxx, Xxxxxxxxxxxx, XxxxXxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxxxx, Xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxx, xxxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx "xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx", xxxx xx xxxxx Xxxxx xxx. Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xx xxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxx. Xxxxx xxx xxx x.x. xxxxxxxx XXXxXxxxxx xxxxxxxxx! Xxxxxxx xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xxx.

Xx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxXxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx, x.X. Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx xXxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xx xxxxxxxxxxxxxx xxxx Xxxxxxxxx, xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx: "Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx" xxxxxxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xx xxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxxxx XxxXxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx,

  • xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxx,
  • xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx,
  • xxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx, xx xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx

xxxxxx

4. Minijob:
Kein Entgeltanspruch bei Kurzarbeit gegenüber Arbeitgeber

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxx xxxx xxxxx. Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxx Xxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, xx Xx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

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

XXXXXXX: Xxxx xxxx xx xx xxxxxx Xxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxxxxxxx xxx xxxxxxxxxx.

xxxxxx

5. Minijob:
Absenkung der Umlagen U1, U2 und U3

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x xx xxxxxxxxxxxx Xxxxxxx xxx. xx x xx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx:

  • xxxxxxxxxXxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx.
  • xxxxxxxxxXxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx.
  • xxxxxxxxxXxxxxx Xx xxxx Xxxxxxxxxxxxx: Xx Xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx: Xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx x,x x xxx x,x x xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x,xx x xxx x,xx x xxx Xxxxxxxxxxxx. Xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx x,xx x xxx x,xx x. Xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx

Xxxxxx

xxxx

xx x.x.xxxx

x Xxxxxx Xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

x Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx

x Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

xxxxxxxxx

x,xx x

x,xx x

xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

6. Minijob:
Was Arbeitgeber und Arbeitnehmer in der Coronazeit wissen müssen

Xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx, xxxx xxx xxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxx xxx xXxXxxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxx xxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx Xxx xxxx

Xxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xxx xxx Xxxxx "XXX xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx: Xxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx.

Xxxx xxxx xx xx xxxxxxxxxXXX xxx XxxxxxxxXxxxxxxx

xxxxxx

7. Krankheitskosten:
Therapiekosten bei Burnout als Werbungskosten absetzbar?

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

xxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxx xx xxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxxxxxxx xxxx, xxxxx xx xxxx "xxxxxxxx Xxxxxxxxxxxxxxx". Xxx xxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxx Xx, xxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xx xxx xx xxxx xxxx x xxxxxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXXx.

Xxxxxx xxxxx xxx Xxxx, xxxx xxxxxxxxxXxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx. Xxxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxx xxx xxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.

xxx Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxXxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx". Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXX xxx xx xxxxxxxxx, xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx.xxxxxxXxxx xxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx XXXxxx xx Xxxxx. Xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxx Xxxxxx xxxxx xx. Xxx XXX xxx xxxxxx xxx xxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXx xxxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxx Xxxxxxx, xxxxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx.

  • Xxx xxxxxxxxx XXXxXxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx xxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xx Xxxx xxxx xxx xx xx Xxxxxxxxxxx xxxx xxx.xxx Xxxxxxxxxx.
  • Xx xxx xxxxx Xxxxxxx xxx XXXxXxxxxxxxx xxxx Xxxxxxx xxx xxx xxx XXX xxx Xxxxxxx xxxxxxxx xxx "Xxxxxx xx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx" xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxx: xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxxx xxx xxxxxxx Xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxx xxxxx xxx XXX xxxxxx xxx, xxxx xxx Xxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx.
  • XXX xxxxx xxxx "Xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxxx" xxxx xxx xxxxxxx "Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx".

XXXXXXX: Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx XXX xxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx: Xxx xxxxxxxxxx xxxxxxxxxxx xxx

xxxxxx

8. SFN-Zuschläge:
Steuerfreiheit der Zulage trotz regelmäßiger Zahlung

Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxX, xx x XxXXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx x.xx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xx xxx Xxxxxx xxx xxx Xxxxx, xx XXXxXxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxx xxxxx xx xxx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxx. Xx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxx xxx XXX xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxx xxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXx xxx Xxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxx XX xXxxxxx xxx x.x.xxxx, x X xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx xxxxx xxx xx xxx, xxxx xxx XXX xxx xxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

9. Bildschirmarbeitsplatzbrille:
Zuschüsse des Arbeitgebers steuerfrei?

Xxx xxxxxxxxxxx Xxxxx xxx xxxx "xxxxxxx" Xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxx. Xxx Xxxxxx xxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx"xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxx.

Xx xxx XxxxxxxxxxxXxxxxxxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxx xxxx "xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx x Xxx. x Xx. x xxx Xxx. x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xXxxXxxXx x.X.x. xx x xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxXx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xXxxXxxXXx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxx x.X.x. XxxXxxXX xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx, xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx"xxxxxxxX xx.x Xxx. x Xx. x XXxX xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxx xxxx "xxxxxxxxxxx Xxxxxx" xxxxxxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXX XxX xxxxxxxxxxxxx.

Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX x xxxx xxxx xxx xx xxx XXX x xx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx X xx.x Xxx. x Xx. x XxxxxxxxxxxXxxxxxxxxxx xxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxx Xxxxxxxxxxxxxx xx xx x Xx. xx XXxX xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxx xxx XXXxXxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx.

Xxxx xxxxxxxxxxx xxx xx x Xx. xx XXxX xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx x.x.xxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxxxx xx x Xx. xx XXxX xxxxx Xxxxxxxxx"xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. XXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Unterhalt bedürftiger Personen:
Erhöhung des Unterhaltshöchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx XXxxxX xXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX.

XXXXXXX xxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

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

xxxxxx

2. Unterstützung bedürftiger Personen:
Unterhalt für 2022 bereits im Januar leisten!

Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx xx x.xxx XXX xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxx xxxxxxx xx Xxxxxx.

Xxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx Xxxxxxx xxxx xx Xxxxx xxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxx xxxxxxxxxx xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxxxxxxx, xxx xxxxxxx xx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xx xxxxxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

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

xxxxxx

3. Krankheitskosten:
Kosten für glutenfreie Diätverpflegung nicht abzugsfähig

Xxxxxxxxx xxxx xxx xxx.xxx Xxxxxxxxxx xxxxx xxxx xxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxx, xx xxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxxxxx xxxx Xxxxxx, xxx Xxxxxxxxxxxxx, xxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx. Xx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxx x xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

  • Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxx xxxx xxxx xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx x.X. xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxx xxx xx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx.
  • Xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

xxxxxx

4. Heimunterbringung:
Erhöhung der anzurechnenden Haushaltsersparnis

Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx.

Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx: Xxx xxxxxxxx x.xxx XXX xx Xxxx, xxx XXX xxx Xxxxx xxx xx,xx XXX xxx Xxx.

  • Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxx, Xxxxxx xxx. xxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxx xxxx xxxxxxxxxxx xxxx.
  • Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxx. Xxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxx xxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

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

xxxxxx

5. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxxx xxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

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

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

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

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

XXXXXXX: Xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx x xxxxx xx xxxx x xxxxxxx xx xxxx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

III. Kapitalerträge

1. Geschlossene Fonds:
Schadensersatz wegen Prospekthaftung ist zu versteuern

Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxx, xxxx xx xxx Xxxxx xxxxxxxxxxxx Xxxxx, xxxx xxx Xxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx XX xxxx XxxX xxxxx Xx. XX xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxx xxxxxxx xxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxxxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx, xx xxxx xxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxx xxxx xxx Xxxxx, xxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx XxxxxxXX xxxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx x XX X xxxxxx.

  • Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx XX X xxxxx xxxxxxxxxxx xxxxxx: Xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx, Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx, xxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxx XX xxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxx Xxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx.
  • Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.

xxxxxx

2. Bausparen:
Keine Kontoführungsgebühr für Bausparverträge in der Ansparphase

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxx xxx Xxxxxxx xxxxxx x xxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx xXxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx xx x,xx XXX xxx Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXX Xxxxx xxx xx.xx.xxxx, x X xxxxxx.

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

XXXXXXX:xxxxxxXxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxx xxx Xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx.

Xxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx xxx. xxx. Xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx x Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xx.xxx XXX xxxx x.xxx XXX. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxx xxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx XXX xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx. Xxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxxxx xxxxxxx, xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx.

xxxxxx

3. Bitcoin:
Gewinne aus der Veräußerung von Kryptowährungen sind steuerpflichtig

Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxx x.x. xxxx xxxxxxxx, xxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xxx xxx xxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xxxx. Xxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx, x.x. xx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxx xx. Xxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxx. Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx "Xxxxxx XX". Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xx Xxxxxxx, xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx xxxx xx xxx Xxxxxxx, xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxx xxxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxx. Xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxxx xxxx "Xxxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx xxx XXxXxxxxx xXXXx xxx Xxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx xxxxxx xx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx. Xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx". Xxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxx "Xxxxxxxxxxxxxx" xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxx xxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx "xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxx xxxxx xxxxxx". Xxx Xxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxx xxx x xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx x xx xxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxx xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxx xx xxxxxxxxxx xXxxxxxxxxxXxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xx Xxxxxxxxxx xxxx xxxx xx. xxxx Xxxxxx xxxx, xxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxx xxxx xxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx "xxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx". Xxxxxx xxxx xx xxx xxx Xxxxxxxxxx xxxxx xxxxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxx,xxxxxx"xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx"xxxxxxxXX Xxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxx xxxx xxxxxx Xxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxxxx.

xxxxxx

IV. Eigenheim und Vermietung

1. Fotovoltaik:
Billigkeitsregelung nun auch für Anlagen auf Mietshäusern

Xxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xX xx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxx xxxxx xx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xxxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx, xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx: Xxx xxx xxx Xxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxxx x:
X xxxxxxxx xxxx xxx x. Xxxxxx xxxx
x. xxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx
x. xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxx
x. xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx,
xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x xX. Xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx X xxxx xxxxxxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx: Xx xxx Xxxxxxx xx xxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxx XxxX xxxxx xxxxxxxxxxxx xxx.

Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxxxx xxx xx xXxXxxxxx xxxxx xxxxxxxx Xxxxxxx, xx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxx xxxx. Xxx xxxx xxxxxx xxxx Xxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxx x:
X xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxx
x. x xX
x. x xX

Xxxxxxx: Xx Xxxx xx xxxx X xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxx XxxX xxxxx xxxxxxxxxxxx xxx. Xx Xxxx xx xxxx X xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxx xxxx xxx xxxx xxx xxxxxx Xxxxxxx.

Xxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxx XXXxXxxxxx.

Xxxxxxxx x:
X xxxxxxxx xxx xxx Xxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x xX. Xxx Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxxxx X xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxXxxx xx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx:
x. xxx XXXxXxxx
x. xxx XXXxXxxx.

Xxxxxxx: Xxx xx Xxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxx XxxX xxxxx xxxxxxxxxxxx xxx.

Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXX xxxx xxxxxxxxx xxxx. xxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxxxx xxxx xx Xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxx xxxx Xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx x XXX xx xxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx Xxxxxx XxxX xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Xxxxxxxx x:
X xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x xXx. Xxxxxx x xxxxx xx x. Xxxxxxx xxxx xxx Xxxxxx x xxxxx xx x. Xxxx xxxx xx Xxxxxxx xxxxxxxx. Xxxxxxx: Xxx Xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

2. Option zur Umsatzsteuer:
Mieter müssen auch Nebenkosten plus Umsatzsteuer zahlen

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx "Xxxxxxxxxx xxxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxx". Xxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx. xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxxxx: Xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx xxx, xx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx xxxx, xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxx.

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

xxxxxx

3. Mietausfälle 2021:
Antrag auf Grundsteuererlass bis Ende März 2022 stellen

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xx XxxxxxxXxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xxxxx.

XXXXXXX xxx xxx xxx Xxxxxxxx xx.x.xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx xxx xx.x.xxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Ist ein Grundsteuererlass für selbstgenutzte Immobilien möglich?

Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxx "xxxxxxxxxxx", xxxx xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxx xxxxxxxx xxx xxx "xxxxxxxx Xxxxx" xx, xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xX xx XxXxxXxxxxxxxxxx xx xx xx XxXxXx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxxxxx, xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

Ist eine Minderung der Zweitwohnungssteuer möglich?

Xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxx xxx xx xxxxxx xxxx xxx Xxxxx, xx xxxx xxxx xxx Xxxx xxxx xxxxxxxx xxx xxxx xx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxx.

Xxxxxx xxxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xx xx xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXxxxX, Xxxxxx xxx xx.x.xxxx, x X xxxx, XXxxxX, Xxxxxx xxx xx.xx.xxxx, xx X x.xxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxx, Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

xxxxxx

V. Renten und Pensionen

1. Steuererklärung:
Vereinfachte Erklärung für Rentner und Pensionäre

Xxx XxxxxxxxxxxxxXxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx xxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx x.X. xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx xxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx:

  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx x.xxx XXXx xxxxx xxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.
  • Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
  • xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.X. xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx Xxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxxxxxx:

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx

xxxxxx

2. Rentner:
Verlängerung der üppigen Hinzuverdienstgrenze für Frührentner

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx

  • xx Xxxxx xxxx: xx.xxx XXX,
  • xx Xxxxx xxxx: xx.xxx XXX.
    Xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxxxxxxxxx.

XXXXXXX xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xx xx.xxx Xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx xxx xxx Xxx. x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Versorgungszusage:
Steuerpflicht bei Auslagerung auf einen Pensionsfonds?

Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxx. Xxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxxxxx Xxxxxxx, xxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xx xx XXxX xxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xx xx Xxx. x XXxX xxxxxx, xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxx "xxxxxxxxxxxxxxx Xxxxxxx" xxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx.

xxxxxx

4. Betriebliche Altersvorsorge:
Anspruch auf Arbeitgeberzuschuss für Altverträge

Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x x xxx xx.xxx XXX x x.xxx XXXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XxxxXXXx.

Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, "xxxxxx" xx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XxxxXXXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx x xxxxxxx xxx xxx XxxxXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx xx XxxxXXX xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x XxxxXXXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx: x.xxx,xx XXX xx Xxxxxx. Xxx Xxxxxxxxxx xxxxx x.xxx XXX xx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxx xxxxxxxx x.xxx,xx XXX xxx x.xxx XXX, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xx x xxxxxxxxx.

xxxxxx

5. Zusatzrenten im öffentlichen Dienst:
Startgutschriften 2002 sind jetzt wirksam

Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx. Xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxxxx Xxxxxx xxx XXX xx xxxx Xxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xXXXx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxxxxxxxx xxxx xx. x,x Xxxxxxxxx XXXxXxxxxxxxxxx, xxx xx x.x.xxxx xxxx "xxxxxxxxxx" xxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxx, xx X xxxxx x.x.x.

Xxxxxxx xxx xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxx Xxxxxxx. Xxxxx xxxxx xxxx Xxxxxxx xxx XXX Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx.

xxxxxx

VI. Schenkung und Erbschaft

1. Schenkung:
Übertragung einer Immobilie auf Kinder und Schwiegerkinder

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxx, xxxx Xxxxxx xxx Xxxx xx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx xxxx xxx: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxxxxxxx xxx.xxx XXX xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx xx.xxx XXX. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx. Xxxx xxxx xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx

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

Xxx xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx xx xxx Xxxx xxxxx: xxx Xxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxx "Xxxxxxxxxxxxxxx", xxxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx xxxxxx XXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

xxx Xxx Xxxx: Xxx Xxxxx xxxxxxxxxxx xxxxxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xx xxxxxx Xxxxxxx xx. Xxxx xx xxxxxx Xxx xxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxx.

Xxxxxx xxx XXX: Xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xXxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxx xXxxxxxxxxxxxxxxx x Xxxxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxx.

xxx Xxx xxxxxxxx Xxxx: Xxx Xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx. Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx.

Xxx XXX xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx. Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

VII. Selbstständige

1. GmbH-Gesellschafter:
Überprüfen Sie Ihre Abfindungsklauseln

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

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

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

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

xxxxxx

2. Ratenzahlung:
Unternehmer müssen Umsatzsteuer weiter vorfinanzieren

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxx xxx. Xxx xxxxxx: Xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xx Xxxxxx xxxxxxxx xxxxx, xxx Xxxxxxx xxxx xxxx xx Xxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxx xxxxxx. Xxxxxx xxx xxx xxxx xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx, xxx xxx xxxx xx xxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxx xxxx xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx.

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

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxx xx xxxxx xxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxx xxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxx xxx xxxx Xxxxxxxx, xxxx xx xxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx x xxxxxxxxx x xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

xxxxxx

3. Gewerbesteuer:
DJ kann ein Künstler und damit gewerbesteuerfrei sein

Xxxxxxxxxxx xxxxxxx x xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxx xx xxxxx, xxxx Xxxx, Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxx xxxx XXx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx x xx xx xxxxx xx xxxxx x xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx, xx xxxxx XXx xxxxxxxx, xxxxx xxxxx xxxx xxxxx Xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx XXx xxxxx xx xxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XX xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxx, xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, xxxxxxxxxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxx xx Xxxxx xxx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx, xxxx xx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxx xxx Xxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxx xx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxx xxx, xxxx xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxx xx xxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxx Xxxxx, xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx, xxxxx xxx Xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxx xx.x. Xxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxx. Xxxxxxxx Xxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxxx, xxxxx Xxxxxxxxx. Xxx XX Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxx XX xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxx xx. Xxxxxxxx xxxxx xx xxxx Xxxxx xxx. Xx xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx. Xx xxxxxx xxx xxxxx xx xxx xxx xxxxxxx Xxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxx, Xxxxxxxxx, XXxXxxxxx xxx Xxxxxxxx xxxxxxx xxx xxx xxx "Xxxxxxxxxxx" xxxxxxx. Xx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxx. Xxx xxxxxxxx XX xxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx, Xxxxxxx, xxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xx x xxxxxxxx xxxxx XxxxxXxxx x xxx Xxxxx xxx "Xxxxxxxxxxxx" Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

xxxxxx

VIII. Steuergrundlagen

1. Steuererklärung auf Antrag:
Wer zu lange wartet, den bestraft der Fiskus

Xxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx x"Xxxxxxxxxxxxxxxxxx"x xxxxxxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx, xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx, xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxxxxxxx Xxxxx xxxxxxxx: xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XX.

Xxx xx xxxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxxxxxx xxxx Xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxx.

XXXXXXXXX:xxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxx xxxx Xxxxxxx. Xxxx: Xxx xxxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxx xx xxx Xxx. x XX xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxxxx xxx xxx xxxxx xxxxx xx xxxxxxxxx. Xxx XXXxXxxxxx xxx xxx Xxxxx xxxx, xxxxxx xxx xxxxx xxxxxxx Xxxxx, xxxxx xxxxxxxx xx xxxxxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx xxxx XX X. xxxx. xxxxxx

Xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xx xx xxx XX xxxxxxx xxxx: "Xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxx Xxxxxx x.X.x. xx xxx Xxx. x XX xxxx. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX X. xxxx." Xxxxxxx Xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

2. Nachforderungs- und Erstattungszinsen:
Alle Einsprüche für Altjahre gelten als erledigt!

Xx Xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxx. x,x Xxxxxxx xxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx! Xxx Xxxxxxxx xx xx xxxx xxx xx xxx Xxx. x Xxxx x XX xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

Xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx Xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX xxxxxxxxxxx, xxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx.

Xxx xxxxxxxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxx Xxxxxxxx xxx xxxx xx xxx x.x.xxxx xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxx xx xxx x.x.xxxx! Xxx xxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxx, xxx xx xxxxx Xxxxx xxxx xx Xxxxxxx xxxxxxxx xxx, xxxxxxxx xxx xxxx xx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxx xxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, X xxxxx.

  • Xxxxx xxxx xxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxx xxx xxx x.x.xxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xxxxx. Xxxx xx xx.xx.xxxx xxxxxxxxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx.
  • Xxx xxxx Xxxxxx xxx xxxx xxxxx Xxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxx xxx, xxxx xxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx.

Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxxx Xxxxxx xx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx xxx xx.x.xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxx xxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxxx x xxx xxxxx x,x Xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx, xxx Xxxxx xxxx!

XXXXXXX: Xxxx xxx Xxxxxxxxxxxx xxx xx xxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxx" xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxx Xxxx. Xxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxxxx xXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxx. x XXXx. Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxx.

xxxxxx

3. Selbstständige Nebentätigkeit:
Verzicht auf digitale Steuererklärung möglich?

Xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxx, Xxxxxx XxxXxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxxxxx xxxx xx xx Xxxxxx xxxx "Xxxxxxxxxxxxxxxxxx": Xxx Xxxxxxxxx xxxx xxx Xxxxxx "xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx" xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxx. x XXx. Xxxx xxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxx xxxxxx xx.

  • Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxxxx xxxxxxxxxx" xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxx xx.xxx XXX xxx xxx XXX xxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
  • Xx xxxxx xxxxxxxx Xxxxxx xxx xxx XXX xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

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

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx "XxxxxxxxxxxXxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX" xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxxx Xxxx xxxx Xxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxxxxx

IX. Soziales

1. Krankenversicherung:
Kinderkrankengeld unterliegt Progressionsvorbehalt

Xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxx xxxxxx, xxx xx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xxx Xxxx xxxxx xxxxxx Xxxxx xxx xxx xxxx xxxx Xxxxxxxxxxx xxx, xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxx xx xxx Xxxxxxx, xx xxxxx xxxxxxxxxxXxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx XxXx xxxxxxxxxxx xxx.

Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxx Xxxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx xx xxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxx: Xx xxxx xxx xxx "xxxxxxx" Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXxXx. Xxxxx xxxxxxx xx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxx: Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxx xxxxx, xxxx xxxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X, xxxxxxxxx xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXXXX:xxxxxxXxxxxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxx Xxx xxxx:
Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx

XXXXXXX:xxxxxxXxxx xxxxxx Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxxxx XxxxxxXxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Krankenversicherung:
Einkommensgrenze für Familienversicherung unverändert

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx XXX xxxxxx. Xxx Xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxx xxxxx xxxxx xxxxx xxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Krankenversicherung:
Durchschnittlicher Zusatzbeitrag unverändert

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

Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx. Xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,x Xxxxxxx xxx xxxx XXX Xx.

XXXXXXX xxx xx xxxxxxxxx, xxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx,x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx" xxx xx.x.xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx Xxx. x XXX Xx. Xx xx.xx.xxxx xxx xxx XXXxXxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxx, Xxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX, xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xx xxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxx xxxxxx.

  • Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xx xxxxxx. Xx xxx xxxx xxxxx xxx xxx xxxxxxxxxxx XXxXxxxxxx xxxxxxx xx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxx xxxxx xxx XXX xxxxx, xxxxx xxx Xxxx xxxx xxx xxxx xxxxxxxxx xxxxxx xxx.
  • Xxxxxxxxxxxxx xxx Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x xx xxxxxxxxxxxx Xxxxxxx, xxxxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x, xxxxx xxxxxxx x x xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxx Xxxxxxxxx: Xxxx Xxxxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx XXxXxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx XXxXxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx XXX xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x xxx Xxx. x Xxxx x XXXx.

XXXXXXXXXX: Xxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxx, xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx, xxxxxxx Xxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.

Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.

xxxxxx

4. Krankenversicherung:
Neues Krankengeld für Begleitpersonen im Krankenhaus

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xx Xxxxxxxxxxx xxxx xxxxx Xxxxxx, Xxxxxxxx xxxxxxxxxXxxxxxxxxxx xxxx xx xx XXX Xxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xxx Xxxx xxxxx, xxx xx xxxxxxx, xxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx. Xxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx, xxxxxxxx xxx xxxxx xxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xx xx XXX X, xxxx xxx xxx xxxxxxx Xxxx xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xXXXXx" xxx x.xx.xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xx xxx x.xx.xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxx xxxx xx xxx XXX Xxxxxxxxxxxxxxxxxxx xxx xxx XXX Xx.

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

  • Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxx
    Xxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x XXX XX xxxxxxxxx. Xxxxxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxx x xxx XXX XX xxxxx xx x xxxx, xx xxx XXX XXXX xxxx xx xxx Xxx. x Xx. x XXX.

  • Xxxxxxxxxxxx Xxxxxxx
    Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx, xxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxx xx xxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx, xxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx. xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxx.

  • Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx
    Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXX X xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xx xxxxxxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xx xx XXX X xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx.
    Xxxxxxxxxxx Xxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXX X xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX X xxxxxxxxx, xxxxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXX X xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXXX xx Xxxxxxxx xxxxxx.

  • Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx
    Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX X xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx.X. xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.

xxxxxx

5. Pflegeversicherung:
Erhöhung des Beitragszuschlags für Kinderlose

Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxx x,xx Xxxxxxx. Xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx x,xx Xxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx XX xxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,xx Xxxxxxx x xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx. XxxxxxxXxxxxxxx xxx xx Xxxxxx x Xxxx x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx XXXXx.

  • Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x. Xxxxxxxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxx: Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx x x xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x. Xxx xxx xxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxxxxxxxxx. Xxx xx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx x x xx xxxxxx Xxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx

xxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxx Xxxxxx

xxxx Xxxxxxxxxx

xxxxxxxxx

xx Xxxxxxx

xxxxxxxxx

xx Xxxxxxx

Xxxxxxxxxxxx

x Xxxxxx Xxxxxxxxxxxx

x Xxxxxx Xxxxxxxxxxx

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

xxxxxx

6. Arbeitslosengeld II:
Erhöhung der Regelbedarfssätze

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xx XXX XXx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXX XXx xxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxXxxxxxxx xXXX XXXx xxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx XX xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx x XXX xx Xxxxx xxxxxxxxx x"XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx"x.

Xx xxxx xxx xxx Xxxxxxxxxxxxx

xxxxxx

Xxxxxxxxxxxxxx

xxx

Xxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxxx,

Xxxxxxxxxx

xx Xxxxxxxx

Xxxxxxxxxx

xxxx

xxxxxxx Xxxxxxxx

Xxxxxx xxx

xx xxx xx Xxxxx

Xxxxxx xxx

x xxx xx Xxxxx

Xxxxxx

xxx x Xxxxx

xxxx:xxxxxxxxx XXX

xxxx:xxxxxxxxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

Xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxx XXX, xxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx.

xxxxxx
Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx xxxxxxxxxx.xxxxxxxxxxx.xxxxxxxxx Xxxxx xx.xx.xxxx
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.