SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Finanzämter verlangen zunehmend Nachweis der Arbeitstage

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2. Fahrten zur Arbeit:
Zeitsoldat hat erste Tätigkeitsstätte am Stützpunkt

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3. Häusliches Arbeitszimmer:
Was gilt bei Nutzung in der Coronazeit?

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Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen

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Arbeit ausschließlich zu Hause

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Alternierende Arbeit zuhause und beim Arbeitgeber

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Beispiele

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Arbeitgeberbescheinigung über Anzahl der Heimarbeitstage nicht erforderlich

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Vorsicht bei Kostenersatz des Arbeitgebers

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4. Häusliches Arbeitszimmer:
In der Coronazeit interessante Berechnung für Lehrer

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5. Häusliches Arbeitszimmer: Anteiliger Gewinn bei Verkauf des Eigenheims steuerfrei

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6. Beruflicher Umzug:
Höhere Umzugskostenpauschale ab April 2021

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xxxxxx

7. Firmenwagen:
Mindern Kosten der privaten Garage den Nutzungswert?

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxx xxx xxx. x xxXxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

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xxxxxx

8. Meister-BAföG:
Darlehenserlass ist keine Einnahme und nicht steuerpflichtig

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  • Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

9. Betriebsveranstaltungen:
Teilnehmer versteuern für absagende Kollege mit!

Xx xxxxx xxxxxxxxxxx xxxxxx xxx Xxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx. Xx xxxx, xx xxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxx.

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xxxxxx

10. Berufskrankheiten:
Zwei neue Erkrankungen anerkannt - mit steuerlichen Folgen

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xxxxxx

II. Privater Bereich

1. Flutkatastrophe 2021:
Steuererleichterungen für Geschädigte und Unterstützer

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Xx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx "xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx.x Xx.xxxxxxx XXxX xxxxxxxxx" xxx xxxx xxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx.xxxxxxXXx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxxx xxxxxx Xxxxxxxxxxx:

  • Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx x xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxx xxx. xxxxxxx xx xxxxxxx!
  • Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xx xxx XXxXxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx xxxxxx, xxxx Xxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx.
  • Xxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx. Xxx xxxx xxxx xxxx, xxxx Xxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx x xxxxx xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
  • Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxx xxxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx".

Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx Xxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx .

xxxxxx

2. Haushaltsnahe Dienste:
Kosten für ein Hausnotrufsystem steuerbegünstigt

Xxxx xx xxxxxxxxx xxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx:

  • Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx.
  • Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx"Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.
  • Xxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx"xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx xxxxxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xXx. XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Versicherungsleistung:
Steuerfreiheit trotz Bezeichnung als "Verdienstausfall"

Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxxxxx xxxx. Xxxxxxxx xxx xxxx xx xx xx Xx. x Xxxxxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx XXX xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx Xxxxx xxxxxxxx xxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx xxxx xxxxxx xx xxxxxxx, xx xxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx, xxx Xxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

III. Kinder

1. Übertragung des BEA-Freibetrages: Ein Buch mit sieben Siegeln!

Xxxx Xxxxxx xxxx xx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXXxXxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx, xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxx:

Xxx Xxxx xxxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xx xxx Xxxx. Xxxxxxxxxx Xxxx xxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxxxxxxxxx XXXxXxxxxxxxxx x xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx XXXxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx XXX X xxxxxx. Xxx xxxxxxxxx xxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxx xxx xx xx Xxxxxx x Xxxx x XXxX xxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxx x xxxxxxxxxx xxxx xx xxx Xxxx xxxx.

Xxx xxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxxxxxxxx! Xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxx x xxx xx xx Xxx. x XXxX, xx xxx xx xxxxxx:xxxxxx"Xxxx xxxxxxxxxxxx .... xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxxxx xxxxxxxx xxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx."

Xxx xxxxxxxx xxxx: Xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xx Xxx. x Xxxx x XXxXx xxxxx xxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxx Xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx

Xxxxxxxx:
Xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxx Xxxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx, xx xxxx xxx Xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxx xxxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxx xxxxx xx xxx xxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxxxxxx, xxxx xx xxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxx xx xxxxx, xxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx Xxxxx xxx, xxxx xxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxxxxxx. Xx Xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx "xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxxx xxxxxx xxxxxxxxxx. Xxxx xxx XXX xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxx xxx:

  • Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx, xxx xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XXX xx xxx x.x. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx x.

XXXXXXX:xxxxxxXx xxx xxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx "Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, XXXxXxxxxxxxxx xxx." xxxxxxxxxxxx xxx. Xxx xxxx xx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx xxxxxxxxx xxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Kinderbetreuungskosten:
Arbeitgeberzuschuss mindert abziehbaren Aufwand

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx.

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxx xxxxxxx xxx xx xxxxxx Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxx xxxxxx Xxxxxx. Xxx xxxx xxx XXX xxx xxxx Xxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

IV. Nebentätigkeit

1. Ehrenamt:
Für Tätigkeit im Gemeinde- oder Stadtrat höhere Steuerfreibeträge

Xxxxx Xxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xx. xx x X xxxx x xxx x xx xxxxxx x.

  • Xxxx Xxxxxxxxx xxx xxx xx xxx.xxx Xxxxxxxxxx xxxxxx xxx Xxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxxxx xxx xx xxx XXX xxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxx xxx xx xxx XXX xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xx xxxxx Xxxxxx xxx xxxxx xxx XXX xxx xxx xxxxx xxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxxx xX x.xx XXxX xx xx x Xx. xx Xxxx x XXxXx. Xxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx. XxxxxxxxxxxXxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx:

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx
xxxxxx

Xxxxxxx xxx Xxxxxxxx xxxx Xxxxx

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x.xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

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xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

XXXXXXXXX: Xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxxx xxxx: xxx XXXx xxxxxxxxx xxx. xxx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxxx X x.xx Xxx. x XXxXx. Xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx.xxx Xxxxxxxxx xxx xxxx xxxxxx xxx.

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xx xxx "Xxxxxx X" xXxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx

xxxxxx

2. Umsatzsteuer:
Erleichterung für Mitglieder von Aufsichtsgremien

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

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxx xxxx. Xxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx x X X xxxxxx. Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

  • Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxx, xxxx xxx. xxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx.
  • Xxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxx.
  • Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx.
  • Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxx xxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxxxxxxx xxx xxx XxxxxXxxxxxxxXxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxx.
  • XxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx x xxxx x Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x Xx. x XXxXx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx xxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx xx.x.xxxx xX xxxx X x xx x Xx xxxx xxxxxx xx xxxx:xxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xx XXxXx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, x.X. xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx."

xxxxxx

V. Kapitalerträge

1. Steuerzinsen:
Zinssatz von 6 Prozent seit 2014 verfassungswidrig!

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xxxxxx

2. Geldwäsche:
Nachweispflicht bei Bareinzahlungen ab 10.000 Euro

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3. Prokon-Anleger:
Verluste aus Tausch von Genussrechten sind abziehbar

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VI. Eigenheim und Vermietung

1. Unwettersommer 2021:
Hausschäden steuerlich absetzbar

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2. Grunderwerbsteuer:
Abgabe auch auf künftige Erschließungskosten fällig?

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3. Umsatzsteuer:
Vermietung von Stellplätzen an Wohnungsmieter bleibt steuerfrei

Xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx: Xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxx. Xxxx xx xxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx XXX xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxx xxx xxxxxxxxx xxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxx xxxxxxxxx Xxxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx XXX xxx Xxxxxxxxxx XX, xxx xxx Xxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx Xxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxx Xxxx xxxxxxxx xxx xx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xx Xxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxx XxxxXxxxxxxxxxxx xx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx. Xxxx Xxxxxxxxx xxx, xxxx xxx Xxxx xx Xxxxxxxx xxx Xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx: Xxxxxx Xxxxxxxxxxxx

xxxxxx

4. Wohnrecht:
Ausgleichszahlung für Ablösung des Rechts nicht sofort abziehbar

Xxx xxxxx xxxxxxxx Xxxx: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx Xxxxx xxxxxx Xxxxx xxxx xxxxx Xxxxxxx xxx Xxxx xxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxxxx Xxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxxx Xxxx Xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xx xxx Xxxx xxxxxx xxxxxxx, xxxxxxx xx xxxxx xxxxx xxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xx, xxx xx.xxx XXX xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxxxx, xxxxxxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx x Xxxxxxx xxx Xxxx. Xx xxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx xx xxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxx xx xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxx xxx XxxxxxXxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XxX xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxxxxx xXx. XX X xxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx.

xxxxxx

5. E-Mobilität:
Wie ist die "Ladeinfrastruktur" steuerlich abzuschreiben?

Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx. Xx Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx: Xxxxxxxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx Xxxx xxx xx xxxxxxxx xxxxxxx Xxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx Xxxxxxxxx, xxxxx xxx xxx Xxxxx, xx xxxxx xx xxxxx Xxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxxx Xxxx xxxxxx xxxx xxx xxxxxxx Xxxxx, xxxxxx "xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx", xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx.

XXXXXXX xxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx: xXxxxxx xxx xx.x.xxxx, X xxxxxxxxxx.xx, xxxxxxxxxxx:

Xx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxXxxxxxxxXxxxx xxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx XxXxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx:

  1. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxx. Xxxx Xxxxxxxxxx: x x xx Xxxxxx
  2. xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx: x x xx Xxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxx XXX xxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxx Xxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxx xxx xxxxxxxx xxx xxx Xxxxx xx Xxxx xxx XxX, xxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxx xxxxxxxx " xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxx.

xxxxxx

VII. Renten und Pensionen

1. Doppelbesteuerung von Renten:
Bundesverfassungsgericht soll entscheiden

Xxxx Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xx Xxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xx. x XxX xxxxxxx xxx x XxX xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xxx xxx XXX xxxxxxxx. Xxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx. XXXX: Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx! Xxxxxxxx Xxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx x!x xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

2. Versorgungsbezüge:
Sterbegeld aus der Beamtenversorgung nicht steuerfrei

Xxxx Xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxx xx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

Xxxxxxx xx x Xx. xx Xxxx x XXxX xxxx x.x. Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx. X x.xx Xxx. x XXxX xxxxxx xxxxxx x.x., xxxx Xxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxX xxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX. Xxxxxxxxxxx xxx xxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxx. xxxxx XX X xxxxxx.

xxxxxx

VIII. Schenkung und Erbschaft

1. Familienheim:
So vermeiden Sie die Zehnjahresfrist bei der Erbschaftsteuer

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

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

Xxxxxxxx:
Xxxx Xxxxxxxx, xx Xxxxx xxx, xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx, xxxx Xxxx Xxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx xxx xxxxxxxxx. Xxxxxxx xxxxx xxx xxxx, xxxx Xxxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxx xxx.xxx XXX.

Xxxx xxx Xxxx, xxxx Xxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxxx xxx xxxxx xxx Xxxx xxxx, xxxxxxx xxxx xx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx. Xxxx: Xxxxxx Xxxx Xxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx x xx xxxx Xxxx xxx Xxxxxx xxx xxx xxxxxxxx Xxxxx x xxxxx xxxxxxx Xxxx xxxx. Xxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxx xxx xxxxx xxxxxxxxxx Xxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxx xxxxx xxxxxxx Xx Xxxxxx xxx xxx Xxxxxxx xxxxxxx: Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxx, xxxxxxx xxxxx xx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx: Xx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxx xxxx xxx Xxx xxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxx Xxx xxxxxxxxx, xxxx xxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx. Xxx xx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxx xxxxx "xxxxxxxxxxx", xxxx xxxxx Xxxx xxx xxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxx xxx Xxxx xxxxxxxxx.

Xxxx xxxx xxxx xxxx xx xxxx Xxxxxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xx xxxxxxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx "xxxxxxxxxxxxxx". Xxxxxxxxx xxxx xxx Xxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxx x xxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxx. Xx xxx xxxxxxxxxx Xxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xXxxxxxxxx XX xxx.x Xxx. x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx XxxxxxxxXxxxxxxXxxxxxxxx, XxxXxxXxxxxxxxx, xx xx XxxXxX Xx. xxx XxxxxxXxxx, xxxxxxxxx, Xxxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xx xx xxxxxxxx xxxxxxxx xxx, xxx Xxxx xxxx xx Xxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxx xxx xx xxxxxxxxx Xxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxxxx xxx xxxx xxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxx xxx Xxxxx xxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

xxxxxx

2. Familienheim:
Steuerbefreiung trotz lang andauernder Erbauseinandersetzung?

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx".xxxxxxXxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxx, xxxxx xxxx xxx xXxxxxXxxxxxxxxxx, xxx xxxx xxxxx xxxxx. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxx" xxxx", "xxxxxxx" xxxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx xxx. Xx xxxx xxxxxxxx xxxx, xx xxx XXX xxxx xxxxx Xxxxxxxxxxxx xxx xxx XxxxxxXxxxxxxXxxxx xxxxxxxxx.

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IX. Selbstständige

1. Bewirtungskosten:
Neue Anweisung des Bundesfinanzministeriums

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2. Corona-Hilfen:
Liegen steuerbegünstigte Entschädigungen vor?

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3. Personenhandelsgesellschaft:
Wahlrecht zur Besteuerung als Kapitalgesellschaft

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