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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxx xxxxxxx xxx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxx xxx Xxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx XXX xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx"Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xx. Xxxxxx xxxx".

Xxx XXX xxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxxxxx "xxxxxxxxxxx" xxxxxxxxxxx Xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxx. Xxx xxxxxx xxxxxx xxx xxxxx: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx xxx, xxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx xxxx xx Xxxxxx xxxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxx xxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxx xxxxxx xxxxxx.

Xx xxxx, xx xxx. Xxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx Xxx xxxxxxxx xxx xxxxx xxxxxx "Xxxx". Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx XXx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx xxxx xxxx Xxxxxxx xxxx, xx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx Xxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx xxx xxx Xxxx xxx Xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx xx xxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx xxx xxx Xxxxxxx xxx XXX, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx Xxxxxx xxxxx xxxx xxxxxxxx xxxxxx xxx. Xxx Xxxxxxx xxx xxxxx xxxxxxx, xxxx xx xxxx xxxx Xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxx xxx xxxxx xxx "xxxxxxxxx", xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxXxxxxxxx Xxxxxxxx x.X. xxx xxx XX Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxx XXX xxxx xx xxxxxx Xxxxxxxxxxxxx, xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx

Xxxxx xxxxxxxxx Xxx xxxx xxxxx xxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx xx Xxxxxxxxxx xxxx, xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xx Xxxxxx xxxxx "Xxxxxxxxxxxx" xxxxxxxxx, xxxxxxxxxx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xx xxx Xxxx xxxxxxxxxxx xxxxxxx Xxx xxxxx: Xxx Xxxxx xxxxxxx xxxxx xxxxx Xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx Xxx xxxx xxx, xxxx xxxxxxxxx Xxx xxxx xx xx xxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxx xxx xxxxxxx: Xxx xxxxxxx xxxx "Xxxxxxxxxx" xxxx xxx xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxx. Xxx xx xxx xxxxx xxxx xxxxxxx Xxxxx, xxx xxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxx xxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Homeoffice-Pauschale:
Ist eine Arbeitgeberbescheinigung notwendig?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xx xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxx.

Xxx Xxxxxxx xxxxxx: Xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxx Xx. Xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxx xxx xxx Xxxxxx x xxx xx x XXxX. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxxxxxx "xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx". Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx.

xxxxxx

2. Homeoffice-Pauschale:
Gilt sie nur an Werktagen oder auch am Wochenende?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx.

Xxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxx xx Xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxx, Xxxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxx: Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxx xx xxx xxxxxx xx, xxxx Xxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxx, Xxxxxxxx, Xxxxxx xxx.xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxxxx x xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxx xx xxxx xxx, xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xx xxxxx.

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

xxxxxx

3. Homeoffice-Pauschale:
Darf der Arbeitgeber 600 EUR steuerfrei erstatten?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx.

Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

• Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx.
• Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.

xxxxxx

4. Homeoffice:
Sind gelegentliche Fahrten zum Betrieb nun Dienstreisen?

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx xxxx: xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

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

Grundsatz: Zuordnung des Arbeitgebers bleibt maßgebend

Xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xxxxxxx xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Was gilt, wenn der Arbeitgeber eine Weisung nicht vorgenommen hat?

Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx. Xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx

• xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx
• xx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx
• xxxxxxxxxx xxx Xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxx.

Xxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xx. XXXX: Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxx xxxxx "XxxxxxxxxxxXxxxxxxxx" xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxxx xxxxxxxxx xxxx xxxxxx XX xxxxxx xx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx xxxx xx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxx x xxxx x xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx xxxxxx Xxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx xxxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

5. Arbeitsmittel:
Einzelfragen zur Sofortabschreibung für PCs und Notebooks

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxx, xxxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xxx XXX xxxxx xxxxxx xxxx XXx, Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxx. Xxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxx xx xxxxxxxx, xxxx xx xxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx.

Gibt es eine Vereinfachung beim Nachweis der beruflichen Nutzung?

Xxxx xxx XX xx xxx xxx xxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xx Xxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xx Xx. x XXxXx xxxx xxxx xxxxx.

Xx xxxxxx xxxx xxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx XXx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xx.x.xxxx xXXxXx xxxx XX X. X. xxxx xxxxxxxxxxx:xxxxxx"Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxxxx XX ... xxxxxxxxx ... xxxxxxx xxx, xx xxxxxxxxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. xxxxxxxxx xx xxxxxx xxxx."

XXXXXXXXX:xxxxxxXx xxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx xxx xxx XXX xxx Xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxx xxxxx XX xxxxxxxxx xxxxxxx xxxxx. Xx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxx xxx XX xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xxxxxx xx xxxxx xxxxxxx "Xxxxxxxxxxxxx", xx xxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxx xxxxx. Xxxxxx XxxxxXxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx.

Ist bei einem Kauf im Laufe des Jahres wirklich eine volle Abschreibung möglich?

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxx Xxxx, xxxx xxxxxx Xxxxxxx, xxxxxxxxxx xxx. Xxxx xxx xxx XX xx x. Xxxx xxxx xxx xxxxx Xxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxxx, xxxx xx Xxxxx xxxx xxx xxxx xxx x.xxx XXX, xxxx xxx XXX xxxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xx xxx Xxx xxxxxx xxx xxxxxxxxxxxxxxxx XXXxXxxxxxxxx xxxx xxxx Xxxx, xxxx xxx xx xxxxxxxx xxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxx xxxxx xxxxxx:

"Xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxx."

Xx xxxx xxx Xxxxxxxxxxxxx xxx XXx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx "xxxx xxx xxx Xxxx" xxxxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxx xxxx xxxx Xxxxxxxxxxxx xXxXx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xx xxxxx Xxxxx xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx Xxxxx xxx Xxxxx. Xxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxx xxxx xxxxxx xxx xxxx xx xxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxx xxxxxx. Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx "Xxxxxxxxxxxxxxxxxx" xx xxxx xxxx xxx xxxxx Xxxx xx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx.

Gilt die Sofortabschreibung auch für Smartphones?

Xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxx Xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx, xxxx xxx Xxxxxxx xxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxx xxx XXX, xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx,xx xx xx Xxxxx xxxxxxxxxxx xxxx. Xxx XXXxXxxxxxxxx xx Xxxxxxxx xxxxxx Xxx:xxxxxxxxxx

Gilt die Sofortabschreibung auch im Handelsrecht?

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

Müssen Unternehmer die voll abgeschrieben PCs in einem Anlageverzeichnis aufführen?

Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx x xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX x xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx x xxx xxxx xxx xxxx xxxx x xxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XXX xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx.

xxxxxx

6. Arbeitgeberleistungen:
Tankgutscheine statt Arbeitslohn - Vorsicht Falle!

Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx, xxxxx xxx Xxxxxxxxxxx xxxx "Xxxxx xxx Xxxxxx" xxxxxxx. "Xxxxxx xxxxx Xxxxxx" xxxxxx xxx Xxxxxx. Xxx xxxxxxxxx xxx Xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxxxx xxxxxxxxxxx, xxxx Xxx xxxx xx XXX xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxx. xxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxxxxx xxx xxxx: xx XXXx.

Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx "xxxxxx" xxx "xxxxx", xxxx xxx x.x.xxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx xx Xxxxx xxxxxxxx:

• Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx. Xxxxx xxxxx xxxx xxxx xxxxxxxxxxxx xxx xx XXX xxx xxxx: xx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xx XXxXx.
• Xxx Xxxxxxxxxx xxxxxx xxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx "Xxxxxxxxxx" xxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxx xxxx: xx XXXx. Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx XXX xxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx XXX. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxx x xxx xxxxxxxx x xxxx xxxxxx xxxx xxx Xxxxx xx xxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx XXX, xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxx x xxx xxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. x.X. XXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, X xx X xxxxxxxx. Xxxx:

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx XxxxxXxxxxx xxxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx. Xxx Xxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx XXX xxxxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx XXX xxxxxx xxxx xxx:

• Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxx XxxxxXxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx XXX xx Xxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx "Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxxx xxxxx, Xxxxxx xxxxxxxx. Xxxx xx "xxxx xxx xxxx" xxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxx xxxxx xxx xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxx xxxxx xxxx, xxxxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. xXxx xxxxx Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx x.x. Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx XxxXxx XxxxxxxxXxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx

xxxxxx

7. Arbeitgeberleistungen:
Modell "Fahrzeugwerbung" steht komplett vor dem Aus

Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xx xxx xxxxxxx xx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxx x.X. xxx xx xx Xx. x XXxX. Xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx x xx xxx Xxxxxxx!

Xxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx "Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx" xx xxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxx xxx: Xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxx Xxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xx xxx xxxx Xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxx xxxx. Xxx xxx xxx xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx XX Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx Xxxxxxxx xxxxx XX X xxxxxx. Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxx xx.xx.xxxx xx X xxxxxxxx.

Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx x xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxx, xxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxx. Xxxx xx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx:

• Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "xxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxx xxxx XxxxxxxxxxxXxxxxx xxxXxxxxxxxxxxxxxx"

xxxxxx

8. Dienstwagen:
Pauschalbesteuerung kann in Coronazeit zur Nachzahlung führen

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxx xx x xxx xxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxxxxxxx xxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx x,xx XXXx xx Xxxxx xxxx xxxx xx x,xx XXX xxxx xxx xxxxxx xx Xx xxx x,xx XXX xx xxx xx. Xx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxx xx xx XxxxxxxxxxxxxxxxxxXxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. x.xx. Xxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxx xx xx Xxxxx xx Xxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxx, xxxx xxx xxxx xx Xxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx xx xxxxxx Xxxxxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxx, Xxx xxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxx xx xxx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxx xxxxx xxxxxxxxx:

Xxx Xxxxxx xxx xxx XXX xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx xxxxxxxx xxxxxxxxxx Xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxx x xxxxxx xxx xx Xxxxxxx xxx Xxxxx, xx xxxx xx Xxxxxxxx xxxxxxxxx x.xxx XXX xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx x xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx x xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx. Xx xxxx xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xxx xxxxx xxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxx "xxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx x,xx x xxx Xxxxxxxxxxxxx xx XxxxxxxxxxxxXx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx!x xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxx: Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxx xxxx xxx xxxxxx. Xxxx xx xxxx xxxx xx xxx Xxxxxx X xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx Xxx xxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

9. Arbeitslohn:
Preisgeld für eine Dissertation kann zu versteuern sein

Xx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxxx xxx xxx xxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx xxx, xxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx x xxxxxxxxxx x Xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xx xxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxx xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxx xxx, xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx xxx XXX xxxxxxxx, xx xxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

10. Sonn-, Feiertags- und Nachtzulage:
Einzelabrechnung ist zwingend erforderlich

Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx 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.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxx X, Xx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

11. Arbeitgeberleistungen:
Änderung bei der Bewertung von Sachbezügen

Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxx" xxxxxxx xxxx xxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx x xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx x xxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxx xx x Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxxxx:

• Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxx, xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx.
• Xxxxxxxx xx xxxxxx Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xx xxx xxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxxxxx xxxx, x.X. xx Xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx x x xxxxxx xxxxx xxxxxxxxx xxxxxx.
• Xxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxxx xxx. xxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxx Xxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxx XXXxXxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxx xxxx xxxxxxx Xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxx x x xxxx xx xxxxxx Xxxx xxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

xxxxxx

12. Ehegatten-Arbeitsverhältnis:
Arbeitnehmer dürfen Angehörige anstellen

Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxxxx Xxx xxxxxxxx xx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxx xxx xx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xxxxxx xxxx: Xxxxxxxxxxxxx xx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxx "Xxx xxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

1. Behinderten-Pauschbetrag:
Nachweis bei Grad der Behinderung von unter 50

Xxx xxxxxxxxx xxx, xxx xxxxxxxxxxxx xxxxxx Xxxx xxx Xxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXxXx. Xxx x.x.xxxx xxxx xxx xxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XXX xxxxxxxx.

Xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxxx xx xxx Xxxxx, xxxx Xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" x xxxxxx xxx xxxx xxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx x xxxx x xxxxxxxx.

Xxx xxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxx xx, xxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xxx xXx. XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxx xxx xxx Xxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxx xxxxx "xxxxxxxxx" Xxxxxxxxxxxxxx, xxxxxxxx xxxx xx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xX xxx XXxXx. Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx xx xx xxx XXXxXX xxxxxxxxxxx xxx. Xxxxxx xxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx Xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx

xxxxxx

1. Kindergeld:
Kein Anspruch bei nicht absehbarem Ende der Krankheit des Kindes

Xxxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxx Xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx xxx xx Xxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxx xxx Xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx. Xx Xxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxx, xxx xx xxxx xxxxxxxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xx xxxxxxxx xxxx xxxxxxxxxxxx. Xx xxxx: Xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxx xxx xx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

2. Freiwilliges Soziales Jahr:
Kein Kindergeld bei Unterbrechung wegen Krankheit

Xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxx xxxxxxxx xxxxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxx xxxxx Xxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxx Xxxx xXXXx xxx xxx XxxxxxxxxxxXxxxxxxXxxxx. Xxx Xxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxx. Xx Xxx xxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx XXX xxx Xxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xx Xxxxxx xxxx xxx xxx Xxxxxxx xxxxxx xx Xxxxxx xxxxx XXX xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxx xxx. Xxx XXX xxxxx xxxx xxx xxxxxxxx xx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxXxxxx xxxxx xxx xx.x.xxxx xxxxxxxxxx xxx xxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xXxxxxxxxxxxXxxxxxxXxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.
• Xxx Xxxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx xxx xxxx Xxxxxx. Xxx xxx Xxxxxxx xxxxxxxx xx xxxx xxxx xxxxx xx xxx Xxxx,xxxxxx"xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx"xxxxxxxxx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxXx. Xxx XXX xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxx xxxxx XXX xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx, xx xxxxx xxx XXX xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxx, xxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxx xxx xx x.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxx xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxx xxx x.xxx XXX Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxx, xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

1. Schöffen:
Höhere Entschädigungen für ehrenamtliche Richterinnen und Richter

Xxx Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxx xxxx Xxxxxxxxxxxxx. Xxx xxxxxxx Xxx xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxx. Xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx

• Xxxxxxxxxxxxxxxxx xxx x XXXXx,
• Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx x XXXXx,
• Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx x XXXXx,
• Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx XXXXx,
• Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx XXXXx,
• Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXXXx.

XXXXXXX xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xXxxxXxxX xxxxx xxx xx.xx.xxxx xx xxxx xxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx x XXX xxx x XXX xx Xxxxxx xxx xx XXXXx. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xx XXX xxx xx XXX xxx Xxxxxx xxxxxxxxx xxx xx XXXXx. Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx XXX xxx xx XXX xx Xxxxxx xxx xx XXXXx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx x,xx XXX xxx x,xx XXX xx xx xxxxxxxx xxx x XXXXx.

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

• Xxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx XXXXx xxxx xxxxxxxxxx, xx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xx xx Xx. xx XXxX xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxx xx xx Xx. x XXxX xxxxxxx xxxxxx.
• Xxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xx XXXXx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" x xxx xxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" x xxxxxxx xx xx Xx. xx XXxX xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.
• Xxx Xxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx x XXXXx xxxxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxXx.
• Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx x.X.x. x.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx x.X.x. xxx XXX xxxxxxxxxxx xxxxxxxx xx x Xx. xx xxx xxx XXxXx.

Xxx xxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxx xxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx x Xx. xx Xxxx x XXxXx. Xx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxx xxxxx xxx Xxxxxxxxxx xxxx xx xxx xxxxxx Xxxxxx xxxxx xxx. Xxx XX Xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx XXXX xxxxx xxxxxxxxx xxxxx xXX Xxxxxx xxx x.xx.xxxx, XX xxxxxxx.

XXXXXXX: Xxx xxx xxxxxxxxxxxx XXXxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xx. xx.xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.

xxxxxx

1. Fondsbesteuerung:
Prüfen Sie Ihre Steuerbescheinigungen sorgfältig

Xxxxxxxxxxxxxx xxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx, Xxxx Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxx xxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxx: Xx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx

• xx Xxxxxxxxxxx: xx Xxxxxxx,
• xx Xxxxxxxxxx xx Xxxxxxx xxx
• xx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxxx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XxxXxXx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx xxx x Xxx. x XxxXxXx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxx xxx x Xxx. x XxxXxXx.

Xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx Xx. xx.xx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxx

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxxxxxxxxxxx:xxxxxx"Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxx xxxxx. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx."xxxxxxXxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxx, xx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx. Xxxxx xxx Xxxxxxx xxxxx xxxxxxx xxx: Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx. xxxxxxx Xxx xxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxx Xxxxxx xxxx xxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx Xxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxxx. Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx x xxxxxxx xx xxxxxx xxx. Xxx xxxx xxxxx xxx, xxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

2. Aktienverluste:
Verkauf wertloser Aktien war kein Gestaltungsmissbrauch

Xxx Xxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx. Xxx xx xxxx xx xxxx Xxxxxx Xxxxxx xxxxxxxxxxxx xxx Xxxxx, xxx xxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx xxxx xxxx xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxx x xxxx x xxxxxxxx Xxxxxx xxxxxxxx xxxxxx.

Xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx x xxx xx xx XXxX xxx xxx xxx "Xxxxxxxxxxxxx" xxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx xxx "Xxxxxxxxxxxxxx" xxxx "Xxxxxxxxxx". Xxxx xxxx xxxx xx xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxxxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx xxxx xxxxxxxx, xxx xxxx xxx xxxxx xxxx Xxxxxx, xx xxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

• Xxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxx xxxxx, xxxxx xxxxx Xxxxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxx xxxx xxxxx Xxxx xxxx xxxx xxxxxxx. Xxxxxxxx xxxxxxx xxxx xx xxxxx Xxx Xxxxxx: Xxxx X xxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxx xxxx x XXX xxx Xxxxxx xx Xxxx Xx Xxxx X xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxx xx Xxxxx X xxxx x XXX xxx Xxxxxx. Xxx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxx x xxx. XxxxxxXxxxxxxxx Xxx xxxxx.
• XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxx xxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxx Xxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx. Xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XXX xxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx xxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Damit kann für die Jahre bis 2019 festgehalten werden:

Xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxx Xxx Xxxxxxxxxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxx" xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx:

• Xxxx xxx xxx Xxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xXXx xxx Xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx.
• Xxxxxxxxxxx xxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx XX xxxxxxxx, xxxx xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx xxxx: Xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
• Xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx XXxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxx Xxxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxxx XXX xXXXX X xxxxx. Xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xx xxxxxxxx xxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxx, xxx xx xxxxxxx xxx x Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx.

Ab 2020 gilt eine Neuregelung

Xxx x.x.xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. XXXX: Xx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

Xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxxxx, xxxxxxx xxxxxx xxx "xxxxxxxxxxxxxx", xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxx, xx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xx.xxx XXXxXxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx "Xxxxxxxxxxxxx" xxx XX xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxx XxxxxxxxxXxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxx xxx xxxxx xx.xxx XXX xxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxxxx xxxx xx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxxx xxx xx.xxx XXX xx xxxxxxxx xxxxx.

Besonderheit Alt-Aktien, die vor 2009 gekauft wurden

Xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxx "XxxxXxxxxx", xxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxx: Xxxx xxxxx xxx xxxx Xxxxx xxx Xxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxxx xxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

3. Aktienverluste:
Wann gelten sie steuerlich als tatsächlich "entstanden"?

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xXXx, xxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxxx xxx, xxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxx xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx:

• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx XX, xxxx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx.
• Xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx.
• Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XX xxxxxxxx xxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxx xxxxx xx Xxxx xxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx XX xxxxxxxx, xxx xx xxxxx Xxxxx xxxxxxxx xxxxxx. xxxxx xxx Xxxxxxxxx xxx XX xxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xx.xx.xxxx xx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxxx xxxx xx. Xxx XXX xxxxxxx xxx xx Xxxxxxxx xx.

Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxx xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx xxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xxxxxxxx, xxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

4. Aktienverluste:
Vertrauen Sie nicht auf die Handhabung der Depotbanken!

Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxx xxxxxx: Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxx xxx xxx Xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

XXXX:xxxxxxXxxxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xXXxXxx xxxxxx. Xx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxx xx XXxXx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxxxx x xxx xxxx xxx "Xxxxxx xxx Xxxxxxx".

Xxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xx XXxXx xxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx, xxxxxxxxxxxx xxx. Xxx xxxx xxxx xxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXxXxxxxxxxxxxxxx xxx xxxx xxx x xxx Xxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxx xxxxx xxx "Xxxxxxxxxxx" xxxxxxxx xxx xxxxxxx xx xxxxxxxxx xxxxx xxxx xxxxx. Xxxxxxx xxxxxxx xxx. xxxxxxx xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxx xxxx Xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxxxxx xxxxxxxxx xxxx Xxxx xxx xxxxxxxx xxxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx, xxxx xxx xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxx xxxxxx x.X. XXX Xxxx, Xxxxxx xxx xx.xx.xxxx, Xx. xx X xxxxx, XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxx xx xxxxx Xxxxx xxx xxx Xxxxx xxxxxxxxx. Xxxxxx Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxx xxxxx xxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx xxx Xxxx xxxxxxxx xxx. Xxx Xxxxxxx xxxx, xxxx Xxx xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx. xxxxxxxxxxxxxx xxx xx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxx xx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxx, xx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxx Xxxxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxxx xxxxx xxxxxxx Xxxx xxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. xx xxx Xxx. x Xx. x XX xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx,xxxxxx"xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxx."xxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxx xxxx xxxxxxx xx xxxxxxxxxx, xxxxx Xxx xxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

1. Option zur Umsatzsteuer:
Prüfen Sie sofort Ihren Mietvertrag!

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx: "Xxx Xxxxxxxx xxxxxxxx .... Xxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, xxxxxxxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xx Xxxxxxxxxxx xxxxxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx"xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx".xxxxxxXxx Xxxxxxx xxx Xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xXXx.XxXx.x xxx Xxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx, xxx xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx. Xxxx xx xx.xx.xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx, xx xxx xx xxxxx xxx xxxxx xxxxx:xxxxxx"Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xx xxx x. Xxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx.xx.xxxx."
• Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xx.
• Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx xxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx Xxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxx Xxxxxxxx xxxx xx Xxxxx xxxx xx. Xxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxxx x xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxx xxxxxxx, xx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxx Xxx xxxx xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx Xxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx XXx.XxXx. xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

2. Corona:
Kürzung der Miete bei behördlicher Schließung von Geschäftslokalen?

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxxx xxx XxxxxxxXxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx x"xxxxx xx xxxxxxx"x xx, xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxxxx xxx xxxx xxx xxxxx Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxx xxx, xxxx xxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xx xxxxxxxx Xxx xxx xxxxxxxxxx xxx XXX Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxx xx "XxxxxxxXxxxxxxx" xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xx Xxxx xxx XXX Xxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx Xxxxx Xxxxx xxxx xxxxx xxxxxxx xxxxx, xxxx xx xxxx Xxxxxxxxx xxx Xxxxx Xxxxx xxxx xxx Xxxxx Xxxxx xxxx xxxxx xxxxxxx xxxxxx. Xxx XXXxXxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx x.X.x. xx xxx Xxx. x XXX xxxxxxxxxxx xxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx. Xx xxx xxxxx xx xxxxxxxxxxxx Xxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxx.
• Xxx xxx XXX Xxxxxxxxx xxxx xx xx xxxxx xxxxxxxxxx Xxxx. Xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxx xxxxxx.
• Xxxxxxxxxx xxx xxxx xxx XXX Xxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx. Xxxx xxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxx xxx xxxxx Xxxx xxxx XXX xxxxxx xxxx.

xxxxxx

1. Besteuerungsanteil:
Steuerlicher Rentenbeginn bei aufgeschobener Rente

Xx xxxx xxxxx xxx Xxxxxxx, xxx xx xxxxx xxx xxxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxXxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxx xxxx xx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xx x,x x xxx Xxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

• Xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx Xxxxxx xxxx xxxxx Xxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxx.
• Xxxx xxx xxxxx xx xxx xxx xxxxxxxxxxxx Xxxxx xxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx. xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxx" xxxxx xxxxxxxxxXxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x X xxxxxx, Xxxxxxxx X X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xx xx xx XXxX xxx Xxxx xx xxxxxxxxx, xx xxx xxx Xxxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

XXXXXXX: Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx xx XXxX xxxxx Xxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxx" xxx Xxxxxxxxx xxxxxxxxxx xxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxxx.

Xxxx xxx x.x.xxxx xxxx xx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx:

• Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XXX XXx.
• Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxx xxx xx.xx.xxxx xxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXX XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx

xxxxxx

1. GmbH:
Verrechnungskonto des Gesellschafters ist angemessen zu verzinsen

Xx XxxXx xxxxxx xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxx, xx Xxxxxxxxx xxxxxxxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx xxx XxxX xxxxxxxxxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxx. Xxx xxx XxxX xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx XXX xxxxx xxx Xxxxxxxxxxxx X X xxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxxx XxxXxXxxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx x xxx x Xxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx. x Xxxxxxxx xxx xxxx x Xxxxxxx xxxxx. Xxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxx.

xxxxxx

2. Ehegatten-Arbeitsverhältnis:
Aufzeichnungen zur Arbeitszeit entbehrlich?

Xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx "Xxxxxxxxxxxxxx" xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXx xxxxxxxxxx xxx Xxxxxx xxx, xxxxxx xx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx XXX, xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxxx xx xxxx xxxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx. Xxx xxxxxx: Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx, xx xxxx xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxx, xx xxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxxx. Xxxx: Xxxxxxx Xxx xxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xx xxxxxxx xxxxxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

xxxxxx

1. Gesetzgebung:
Das "Dritte Corona-Steuerhilfegesetz" tritt in Kraft

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxxxxxxxxx xxxxx Xxxxxxxxx:

• Xxxxxxxx xxxxxxxx xxxx xxxxxx, xxx xxxxx xxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx: Xxxxxx xxxxxxxx xxxxxx Xxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx.
• Xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx Xxxxxxx xxxxx xxx xx.x.xxxx xxxxxx xxx Xxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx.
• Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. XXX xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. XXX. Xxxx xxxx xxxx xxx Xxxxx xxxx xxx xxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx.
• Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx, xx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx.

xxxxxx

2. Verbindliche Auskunft:
Erhöhung der Gebühren ab 2021

Xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx.x.xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxxxxxx xxx xx Xxx. x XXx. Xxx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxx Xxxxxxx xxxxxxxxxxx x xxx xxxx xx xxx xx.xx.xxxx xxx xx Xxx. x xxx x XXx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xx xxx xx xxxxxxxxxxx,xxxxxx"xxxx xxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx"xxxxxxxXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xxx.

Xxx Xxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xx Xxxx xx xxxxxxxxxxx xxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xx xxxx Xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xx xx.xxx XXX xxxxxxx xxxx xxx Xxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxx xxx XXX xxx xxx XXX.
• Xxx xxxxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxx xxxxx xxx XXX xxx xxx XXX xxxxxxx xxxxxx.
• Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxxx x.xxx XXX xxx x.xxx XXX xxxxxxx.
• Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxx xxx Xxxxxx xxxxx x.xxx XXX xxx x.xxx XXX.
• Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. XXX xxxxxxxx xxx xxxxxx xxx.xxx XXX xxx xxx.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx

xxxxxx

1. Krankenversicherung:
Promotionsstipendium ist voll beitragspflichtig

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xx xxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, X xx XX xxxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxxXxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx. Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx x.xxx XXX. Xxx xxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxx, Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx, xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxx xxx Xxxx xxxxx Xxxxxxxxxx xx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xx xxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xx xxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xx xx xxxx xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

xxxxxx

2. Beitragsfreie Familienversicherung:
Unfallrente ist dem Einkommen hinzuzurechnen

Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx x.xxx XXXx xxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxx xxx XXX xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, X x XX xxxxxxxx.

• Xxx Xxxx: Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx "XxxxxxxXxxxxxxxxx". Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxx xxxxxx xxx Xxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx XXX XXx. Xxx xxx Xxxxxxxxx xxx xxx xxxxxxxx XxxxxxxXxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX. Xxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxxxxxx x XXX Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx x XX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

3. Grundsicherung:
Kostenübernahme für internetfähigen Computer nebst Zubehör

Xxx Xxxxxxxxxxxxxx xxxx xxx XXX XX xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxx Xxxxxxxxxxx.

Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxx "Xxxxxxxxxx" xxxxxxxxxxx, xxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x xxx xx XXX XXx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx x. Xxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xx xxx XXX XX xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxx xx Xxxxx xxx xxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxx xxx x.x.xxxx, X x XX xxxxxx X XXx.

• Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xx xx.xx.xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxx Xxxxxx xxx xxxx xxxxxxxxxxx. Xx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxx. Xxxx xxx xxxx xxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx, xxxx x.X. xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxx xxxx.
• Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx, xxxxx Xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx XXX XX xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx.