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1. Arbeitslohn:
Corona-Bonus von 1.500 EUR wirft zahlreiche Fragen auf

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxx xx x Xx. xxx XXxX xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxx XxxxxxxXxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxxx. Xxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx x.x.xxxx xxxxxxxx
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Xxxxxxx: Xx xxx xx xxxxxxxxxxxxxxxx, xxxx xx Xxxxxxx, xx xxxxx xxx xxx x. Xxxxx xxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx XxxxxxxXxxxx ... xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxx xx xxxxxx Xxxxxxx xxxxxxxx.

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Xxxxxxx xxxxxx xxx xxxxx, xxxx xxx xxx XXXxXxxxxxx xxxx XxxxxxxXxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx x xxxxxxxxx xx Xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxx x xxx xxx XXXxXxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxxxx xxx Xxxxxxxx x xx xxx xx xxxxxxxxxx xxx x xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

2. Arbeitslohn:
Handhabung der Finanzämter zum Corona-Bonus nicht einheitlich

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. XxxxxxxXxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx x xxxxxxx x xx x Xx. xxx XXxX, xxxxx xxx xx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx x.x.xxxx xXx. XX X x x X xxxxxxxxxxxxxx.

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Xxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx, xx xxx Xxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx XXX xxxx xxxxxxxx xxx Xxxxxxx "xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx". Xxx "xxxxxxxxx" xxxxxxxx xxxxx "xxxxx."

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3. Kurzarbeitergeld:
Steuerfreiheit für die Kurzarbeitergeld-Aufstockung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. x XXxXx. Xx xxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X, xxxx xxx xxx XXX xx Xxxx xxxxxxxx, xxx xxx xxxxxxxxxxxx, xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx, xx xxxx xxx xx Xxxxxxx xxx. Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx xx xx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XxXXx.

XXXXXXX xxxxxx xxx xxx "XxxxxxxXxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxXxxxxxx xxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx x Xx. xxx XXxXxxxxx.

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xxxxxx

4. Arbeitslosengeld I:
Verlängerung der Bezugsdauer

Xxx xxxxxxxxxx xxxx, xxxxxxx xxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx X. Xxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxxxx, xxxxxxxxxxxxx, xxx xxxxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xx xx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx xxx xxx xx xx Xxxxxx xx. Xxxxxxxxxxxxx, xxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxx xxx xxxxxxx XxxxxxXxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xx xx Xxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXXx xxxxxxxx, xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

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5. Fahrten zur Arbeit:
Gilt ein Taxi gilt als öffentliches Verkehrsmittel?

Xxxx Xxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxXx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxx xxx Xxxx xxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxxxxxx xxxxxx. Xxxxxxxx xxx, xx xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

Xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx x.x.xxxx xxx X xxxxxx Xx xxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xx Xxxxxx xxx xx.xx.xxxx xXX X xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xx Xxxxx xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx XX xxxxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxx xxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx Xxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxx xx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxx XX xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx. XXXX: Xxxxxx Xxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxx xxxxxx xxx xxxxxxxxxxx xxxx xXx. XX X xxxxxx. Xxx Xxxxx xxxxxx: Xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx xxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx. Xx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxx xxxxxx. Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx x. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxxxx xxx, xxxx xx xxxxxxxxxxxx xxx Xxxx xxxx xxx Xxx xxx Xxxxxx. Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxx xxx x.xxx XXX xx, xxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx.
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6. Internetarbeit:
Crowdworker sind keine Arbeitnehmer

Xxx xx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xx xxxx Xxxxxxx xxxx Xxxxxxx xxx xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. xxx.xxxxxxxxxxx.xxx. Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxxx, xxxx xxx xxxxx xxx XX xxxx xxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx.

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• Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx x.x. xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxxx "Xxxxx" xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxx xxx xx xx xx xxxxxxxxx xxxxxx, xx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxx, xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
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7. Teilzeit:
Reduzierung der Arbeitszeit nur im Sommer kann missbräuchlich sein

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

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

• Xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x Xx xxxxxxx.
• Xxxx xx x Xxx. x Xxxx x XxXxX xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxx Xxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xx xxx Xxxxx xx Xxxxxx xxxxxxx xx Xxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxxxxxx.

1. Behinderung:
Aktuelle Broschüre des Landes NRW mit Steuertipps

Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxx. Xx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx

xxxxxx

2. Minijob:
Steuerfreier Corona-Bonus von 1.500 EUR für Haushaltshilfe möglich

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxxxxx xxxxxxxxx xxxx. XxxxxxxXxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, Xx. XX X x x X xxxxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx xxxx xxxxxxx: xx x Xx. xxx XXxXx. Xxx xxx xxx Xxxxx xxxxxxxxxxx, xx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxxx xxxxxxx.

Xxxxxxx: Xx, xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx xxx XxxxxxxXxxx x.xxx XXX xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxx XXXx xxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxx xxx XxxxxxxxXxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxx xxx. Xxx xxxxxx xxxxxx xxx: "Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx."

Xxxxxxxxx xxxxxxx Xxx xxxxxxxx:

• Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxx xxxx xxxx xxxxx Xxxxx xxx XxxxxxxXxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx XxxxxxxXxxxx xxxxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX. Xxx xxxxxx: Xxx Xxxxxxx xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xx x.xxx XXX xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxx x.X. xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xx Xxxxxxx, xxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxxxxxxx xXxxxxx: Xxxx xxx XxxxxxxxXxxxxxxx xxx xx.x.xxxxx.
• Xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx "xx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx" xxxxxx xxxx xxxxxx Xxxxxxx: "Xxxxxxxxxxx: XxxxxxxXxxxx xxx x.xxx XXX xxxxx xxxxxxxxxx Xxxxxx xxx"x.
• Xxx XxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxx xx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx, xxxx xxx Xxxxx xxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx.
• Xxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XxxxxxxxXxxxxxxx xxxx xxx xxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Reiseverkehr in die Schweiz:
Umsatzsteuererstattung jetzt mit Bagatellgrenze

Xxxxxxxx, xxx xx xxxxx XxxxxxXXxXxxxx xx.X. Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx x.x. xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx, xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxx, xx xx xxx xx XXX xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxxx xxxxxx xXxxxxxxxxxxxxxxx.

• Xxxx XXxXxxxx xxx xxxx Xxxxxxxxxx xxx x XXX xxx xx xxx XXX xXxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxx.
• Xxxxxxxxxxx xxxxxx xxxxxxx xxxxx Xxxxxxxxxx xx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxx xx xxx xxxxxxx xx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxx xxx x.x.xxxx xxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxx xxxx Xxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx XXX, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx x Xxx. xx XXxXxxxxx.

Xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxx, xx xxx xxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx XXxXxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx x Xxx. xx Xxxx x XXxXx.

Xxxx "Xxxxxxx xx Xxxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxx Xxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx XXxXxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxx, Xxxxx xxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxx.

xxxxxx

4. Spenden:
Ist die Zuwendung an ein Tierheim für ein bestimmtes Tier abziehbar?

Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx x xxxx xxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxx xxxxxx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXx. xxxx XXX: X X xxxxxx.

Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxx, xxxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xx xxxx xxx XXX xxxxxxx xxxxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxx Xxxxxxx xxxxx xxxx xxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx. Xxxxxxxx xxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx x xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx XX Xxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

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1. BEA-Freibetrag:
Anforderungen an die nicht unwesentliche Betreuung

Xxx Xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx XXXxXxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxx xx Xxxx xxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

• Xxxx xxxx xxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxxxx xxxxxxxx xxx, xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxx xxx: Xxxx xxxxx xxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxx
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxx xxx: Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XX xxxxxxxxxxx, xxxx xxx Xxxxx, xxx xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxx XXXxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xx xx.xx Xxx xxxxxx xxx xxxxxxxx xx xx.xx Xxx xxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xx Xxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxx xxx Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: xx Xxxxx xxxx: xx Xxxxx xxx xxxxx xxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxx xxxxxxxxxxxxxx Xxxxxxxxx" xx xx xx Xxx. x Xxxx x XXxX. Xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx. Xx Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxx xxx xx xxXxxxxx xx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx xxx. Xxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx Xxxx xxxx xxx, xx xxxxx xxx Xxxx xxx xxxxx Xxxx xxx Xxxxx xxxxxxx xxxxx
• Xx, xxxxx xxx Xxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Berufsausbildung:
Sozialversicherungspflicht für praxisintegrierte Ausbildungen

Xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxx" x xxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX XXx. Xxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXXx xx x Xxx. xx Xxxx x XXX Xx xx x Xx. x XXX XX, xx xx Xxx. x Xx. x XXX XX, xxxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

• Xxxxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx.
• Xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxx "x. Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXX XXXx xx x Xxx. xx XXX Xx xx x Xxxx x XXX XXx.

• Xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxx, xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.
• Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx x.x.xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx XXX XXXx xx xxx XXX Xx xx xxx XXX Xxx. x XXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxxx xx xxxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx: Xx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Elterngeld:
Drei Verbesserungen wegen Corona

Xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx Xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx XxxxxxxxxxXxxx, xxx xxx Xxxxxxxxxxxx, Xxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxx XxxxxxxxxxXxxxxXxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxx xxx xx. Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xx x. Xxxxx xxx XxxxxxxXxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx.

XXXXXXX xxxxxx xxxxx xxx "Xxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxx xxx XXXXXxxxxXxxxxxxx", xxx xxx Xxxxxxxxx xx x.x.xxxx xxxxxxxxxxxxx xxx, xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx.

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

1. Aktien:
Zuteilung von Hewlett-Packard-Aktien per "Spin-off" nicht steuerpflichtig

Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx xx xxx Xxxxx, xx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx, xxxxx xx Xxxx xxxxx xx xxxxxxxxx "Xxxx xxxx" Xxxxxx xxxxxxxxx xxxxxx xxxx, xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx xxxxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx XX XxxxxxxxxxXxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx XX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx XX Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

• Xxx Xxxx: Xxx XXX xxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx xx.xx.xxxx xxxxxxxx xxx xxxxx Xxxxx xx XxxxxxxxXxxxxxx Xxxxxxxxxxxx xXXXx. Xxxxxxxxxxxxx xxxxxxxxx xxx xxx x.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xx xxxxxxxxx "Xxxxxxxxx" xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx XXX. Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxx Xxxxx xxx XXX xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx XXX xxx xxxxxxxxxxx xxxx Xxxxx xxx XXX. Xxxx xxx Xxxxx xxx XXX xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXXx xxxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxx XXX. Xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx xxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxx xxxxxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx, xxxx.
• Xxxxxx Xxxxxxx xxx xxx XX Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx XXX xxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxx "Xxxxxxxx" xxx xxxx Xxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxx xx XXxXXXxXxxx xxxxxxxxxxx Xxxxxxxxxxx xxx XXXX xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx xxxxx XXXX xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

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2. Bitcoins und Co.:
Sind Gewinne aus dem Verkauf überhaupt zu versteuern?

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1. Scheidung:
Spekulationssteuer bei Übertragung einer Immobilie auf Ex-Gatten

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

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2. Finanzierung von Immobilien:
Baukosten unbedingt frühzeitig aufteilen

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1. Rentenerhöhung 2020:
Ordentliche Steigerung trotz Corona-Krise

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2. Waisenrenten:
Bezug auch bei längeren Übergangszeiträumen

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3. Berufsunfähigkeitsversicherung:
Abfindungen und Vergleichszahlungen sind steuerfrei

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XXXXXXXXX: Xx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxxx xxx.

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4. Vorgezogene Rente:
Aufwandsentschädigungen aus Ehrenamt anrechnungsfrei

Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx

• xxxxxxxxx Xxxxxxxxxxx, x.X. xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx.
• xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx xx Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX XXx.

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxxxxx Xxxxxxxx, xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XX xxx xx xxx Xxx. x XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx" x XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXX xxxx xxx xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx Xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxx. x xxx xx xxx Xxx. x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx"x.

xxxxxx

1. Verlustabzug:
Steuererleichterung durch unterjährigen Verlustabzug

Xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxx, xxx xxx xxxx xx xxxxxxxxx Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxXx.

XXXXXXX xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxx xxxxxx xx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

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

xxxxxx

2. Umsatzsteuer:
Rückzahlung von geleisteten USt-Sondervorauszahlungen

Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxx xXXXxXXX xxx x.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. xxx Xxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxxxxxx xxxx xxxxx XXXXXX xxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx XXXXXX xxxxxxxxxxxx xxx Xxxxxxxxx "XXx x X" xXxxx x xx Xxxxx xxx xxx xxx Xxxx "x" xx xxx Xxxxx xx.

Xxxx xxxx xx xxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx XXxxXxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Umsatzsteuer:
Ermäßigter Umsatzsteuersatz für die Gastronomie

Xxxxxx xxxx xxxx Xxxxxxx, xxx xx xxxxx Xxxxxxxxxx, xxxxx Xxxxx xxxx xxxxx Xxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx, xxx xxx Xxxx xxxxxxxx xxxx xxxx Xxxxx xxxxxxxx, xxxxxx xx xxx Xxxxx xxx x Xxxxxxx xx.

XXXXXXX xxxx xxx xxx "XxxxxxxXxxxxxxxxxxxxxxxx" xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx. Xxxx xxxx xxxx "xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx". Xx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx x,x Xxx. Xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

xxxxxx

4. Umsatzsteuer:
Rechnungen können mit Rückwirkung berichtigt werden

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

Xxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xXxXXxXxxxxx Xxxxxxx xxx xx.x.xxxx, Xxxxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx XxxX xxxxx Xx. XX. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xx xxx XxxX xxxxx Xx. XX, xxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx. Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x.x.xxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XxxX xxxxx Xx. XX xxxxxxx xxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxxx. Xxxxxxxxxxx: Xxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxx. Xxx XXX xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx XX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxx xxxxxxxxxxx xxxxx xxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxx "xxx" xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx.

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5. Firmenwagen:
Keine Versteuerung des Privatanteils bei zusätzlichem Kfz im Privatvermögen?

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxxxx. Xxxxxx xxxx xxxx xxx xxxxxxxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx.

Xx xxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx XX Xxxxxxx xxxx xxxx xxxxxxxxxx xxx, xxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx x xxx xxxxxx xxxxx xx xxxxxxxxxxxx xx. Xxxx xxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx XX xx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XX Xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx xxx Xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxxx: Xxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxxxx x xxxxxxxx Xxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx XxxXxxxxx Xx. XX xxxxxx xxxxx xxxxx xxxxx Xxx Xxxx Xxxxx xXxxx x.x xxX Xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx Xxx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx. Xxxx xxxx xxx Xxxxxxxx Xxxx X xxx X xXxxxxxx xxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xx xxxxxx Xxxxxxxx xxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxx, xxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx XX xxx xxx Xxxxx xxxxxx xxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx XX xxx xxxxx xxx Xxxxxxx "Xxxxxxxxxxxxx" xxx Xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xXxxxxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxx xxx "Xxxxxx" xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxx X xxx X xxx xxxxx xxx Xxxxxx, xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx Xxxxx Xxxx x.x xxX Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxx xxxxxx. Xxxxx Xxx xxx Xxxxxxxxx x xxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x, xxxxx xxx xxxxxx Xxx xx "Xxxxxxxxxxxxx" xxx "Xxxxxx" xxxxxxxxxxxx xxxx.

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6. Firmenwagen:
Schätzung der Stromkosten für das Aufladen von E-Fahrzeugen

Xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxx xxxx: Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx XxxxxxxXxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxx xxx xx xxx Xxxxx, xxxxxxx xxxx xxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxx xxx Xxx "xx xxx xxxxxxxxxx Xxxxxxxxx" xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx. Xx xxxx xxx xxxxx Xxxx Xxxxxxxxxxx xXxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx, xxx xxx xx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxx. XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X.xxxx xxxxx Xxxxxxx "Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx"x. xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx:

• Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx, xxxxxxx xxxxxxxxx xx XXX xxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxxxxxx xx XXX xxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx. Xx xxx xxxx xxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxx, xxxxxxx xxx xxxx xxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxx" xXXX XXX, Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx x.x.X. xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx XxxxxxxxxxXxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx.

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1. Krankenversicherung:
Erleichterung für privat Krankenversicherte

Xxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX XX xxxxxxxxxx xxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXX XXX xxxxxxxxxxxxxxx xxxx, xx xxxxxxxxxx Xxxx xxxxxxx xxxx. xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxxx xxx, xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xxx xxxxxx xx xxxxxxxxxx xxx, xxxx xxx xxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx XxxxxxxXxxxx.

XXXXXXX xxxxx xxx "Xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.x.xxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxx xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx x xxxxxxx xxx xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxx Xxxxxxx xx Xxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx xxx xxx XXXxxxxx.

Xxx Xxxxxxxxxxxx xxxxxx: "Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxxx xxx xxxx Xxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx" xxx xxx XXXx.

xxxxxx

2. Pflegeunterstützungsgeld:
Verbesserungen bei coronabedingter Verhinderung

Xxxx xxx x.x.xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx, xxx xx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx xxx, xx xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx. xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxx. x XXX XXx.

XXXXXXX xxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxx xx.x.xxxx. Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xx Xxxxxxxxxxx xxxxxx xx Xxxx!x, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. xx XXX XXx.

• Xxxx xxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxx xxxxxx, x.X. xxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxx.
• Xxx Xxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx.
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Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

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3. Elterngeld:
Kein Anspruch bei Wohnsitz im Ausland

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