SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx xxxxx xxxxx, xxx xx Xxxxx xxxx: Xxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxxx XxxxxXxxxxXxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxx. Xxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxx xxx XxxxxxxXxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx "Xxxxxxxxxxxxxxxxx" xxxxxx xxx xxx xxxxx xxxxxxx Xxxx.

Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxx Xxxxx xxx xxx Xxxxx"x xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xx xxx. xxx x xxx x Xxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxxx xxx xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx.

Xxxx xxxxxxx xxx xxxxxxxx xxxxx Xxxxxx xxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xx xxxxxxxx xxxxxx, xxxx xxxxx x xxx xxxxx xxxxxxx x xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxx xxx XxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxx. Xxx xxx xxxxxxxxx Xxxxxx xxxx Xxxxxx xxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx Xxxxxxxxx xxx Xxxx xxxx Xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xx xxx xxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxx "Xxxxxxxxxxx xxxx XxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx x xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx "xxx" xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. XxxxxXxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx "Xxxx" xxxxxxxx xxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx xx Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx: "Xxxx Xxxxxx xxxx xxxxxx".

Xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx. Xxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxx xx "XxxxxxxxXxxxxxxxx" xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxx xxxx xxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxx xxxxxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxx xxxxxxxxx xxxxx xxx "XXXx" xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxx, xxx xx xxxxx. Xxx XxxxxxxxxxXxxxxxxxx xxxx xxx xxxxxxxxx, xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx XXXx xxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx XXXx xxxxxxxx xxxxxxxx xxxxx xxxxxxx Xxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxx xxxx: Xx xxx Xxxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx xxxxx Xxxxxx xxxxx xx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxx xxxxxx xxxxxx.

Xxx xxxxxxxx Xxxxx, xxxxx Xxxxxxxxxx xxx Xxxxx, xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxx Xxx xxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

XX: Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxXxxxx xxxxx x xxxx xxxxxxx x xxx xxxxx Xxxxxxxxxxxxxxx x"Xxx Xxxxx xxx xxx Xxxxx"x xxxxxx Xxx xxxxxxxxx xxxxxxxx xxxxx xxx.xxxxxxxxxxx.xx .

xxxxxx

xxxxxx

xxxxxx

I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Hin- und Rückweg an unterschiedlichen Arbeitstagen

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

Xx xxxx xxxxxxxxx, xxxx Xxxx xxx Xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxxx xx xxxxxxxxx Xxx xxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxxx xxx xxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Arbeitszimmer:
Bei Arbeit im Home-Office kein anderer Arbeitsplatz vorhanden?

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

Xx XxxxxxxXxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xx Xxxxx xx XxxxxXxxxxx. Xxx xxxxxx xxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxx

xxxxx Xxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xx Xxxxx xxx, xxx xxx Xxxx xxxx: Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx x xxx xxx Xxxxxx xxxx xxxx xxxxx Xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

xxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx

xxxxx Xxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx:

  • Xxxx Xxxx XxxxxXxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx XxxxxXxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx", xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxx Xxxx XxxxxXxxxxx: Xxxxxxxx Xxx xx xxx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx.X. xxxx xx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx

XXXXXXX xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx xxx xxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx XxxxxxxXxxxx xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx, xxxx xx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx, x.X. xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

xxxxxx

3. Firmenwagen:
Wenn die Nutzungsvergütung höher ist als der Nutzungswert

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxx xx xxxxxxxxxx xxx, xxx xxx xxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx xxx Xxxxxx xxxxx xx xxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx xx Xxxx

  • xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx,
  • xxx Xxxxxxx xxx Xxxxxxxxxxxx,
  • xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx
  • xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxx xxx xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx

  • Xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. x xxx xx.
  • Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx xxx xxxxxxxx xxx xx xxxxx Xxxxxx xxx x XXX. Xxx xxxxxxxxx Xxxxxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, x.x. xxxx xxx Xxxxxxx xx xxxxxxxx Xxxxxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxx xxxxxx, x.X. Xxxxxxxxxxxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx x xxXxxxxxxx. xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX.

Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx

x.xxx XXX

.x. x.xxx XXX

Xxx Xxxxxxxxxxxx xx xxxxxxxxxx

Xxx Xxxxxxxxxxxxxx xxxxxxxxx

x x XXX

x XXX

XXXXXXXXX: Xxxxxx Xxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxx Xxx xxx Xxxxxxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxx Xxxxxxxxx xxxxx. Xxxx xxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xXxxxx xx.

xxxxxx

4. Firmenwagen:
Nachweis der tatsächlichen Fahrten bei Einzelbewertung

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxxx xxxx 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. XXXX: Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xx Xxxx xxx Xxxxx xxxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxx xxx x,xxx x xxxxxx xxxx, xxxx xxx xxx x,xx x xxxxx xxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxx x xxxxxx xxxx xx XxxxxxxXxxxxx x xxxxxx xxxx, xxxx xxxxxxxx, xx xxxxxxx Xxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx x"xxxxx Xxxxxxxxxxxxxxxxxx"x xxxxxxx xxx. Xxx Xxxxxxx xxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxx Xxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxx XxxxXxxxxxx xxxxx xxx Xxxxxxxxxxx xxx x xxXxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx x"xxxxx Xxxxxxxxxxxxxxxxxx"x xxx xx xxxxxxxx Xxxxxxxxxxxxxxx. Xx xxx xx, xxx Xxxxxxxxxxxxxx xx Xxxx xxxx xx xx Xxxxx, xx Xxxx xxxx xx xx Xxxxx, xx Xxxx xxxx xx xx Xxxxx, xx Xxxx xxxx xx xx Xxxxx xxx xx Xxxx xxxx xx xx Xxxxx xxxxxxxxxx xx xxxxx. Xx xxxxxxxxxx xxx Xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx, xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx, xx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx. Xx xxxxxxxx xxxx xx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxx.
  • Xxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxx xxxxxx xxxxxxx xxxxx xxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxx Xxxxxxx xxx XX Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxx, xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxx xxxx Xxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx, xxxx xxxx xxxx "Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx x"xxxxxx Xxxxxxxxxxxxxxxxxx"x xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxx x xxXxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx. Xxx xxx xxxxx: Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

5. Besteuerung von Abfindungen:
Verfassungsbeschwerde nicht angenommen

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

Xxxx xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx: Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx xx xx.xxx XXX xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx "xxxxxx Xxxxxx" xxx xx xxx xx Xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxx" xxxxxxx xxx xxxx xx Xxxxxxx Xxxxxxx xxxxxxx. Xxx xxxx xxxxxxxx

Xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxx, XXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx xxxxx XxxxxxXxxxxxxxx Xxxxx xxxxx. XXXX: Xx xxx xxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxxxx Xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXx. x XxX xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxxxxxx xxx XXxxxX xxx xx.x.xxxxx. Xx xxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx x xxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxxx xx xxxx. Xx xxxxxx xx xxxx xxxxx, xxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxxxxx xx Xxxxxxx xxx XxxxxxXxxxxxxxxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx, xxxx xx xxxxx Xxxxxxx xx xxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx", xxxx x.X. xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx xxx xx xxxx, xxxxx xxxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx "Xxxxxxxx" xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx x xxxxxxxxx xxx Xxxx x xxxx xxxx xxxxxx "Xxxxxx". Xxxxxxxx xxx xxxx xxxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx.

xxxxxx

6. Beruflicher Umzug:
Neuregelung der Umzugskostenpauschale ab Juni 2020

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xx XXXXx.

  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxx Xxxxxx. Xxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxx, x.X. xxxx Xxxxxx, xxxxx xxxx xxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx.
  • Xxxxxx Xxx xxxxxxxxx xxx xxxx xxxx xxx Xxxxx xxxx "Xxxxxxx" xxxxx, xxxx xx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxx xxxxxxxx xx x xxx Xxxxxxxxxxxxx xxx xx x xxx Xxxxxxx.
  • Xxxxxx Xxx xxxxxxxxx xxx xxxxxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxx xxxx "Xxxxxxx" xxxxxx, xxxxxxx Xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xx x xXxxxxxxxxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx

Xxxxx

Xxxxxxxxx

xxxx Xxxxxxxxxxxx

Xxxxxxxxx

xxxx Xxxxxx

Xxxxxxxxxxxxxxxx

xxxx xxxxxxx Xxxxxxxx

x.x.xxxx x xx.x.xxxx

x.x.xxxx x xx.x.xxxx

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

XXXXXXX xxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx. Xxx xxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxx xx Xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

  • Xxx xxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xx xxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxx x xxx xxxxx xxxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx xxx "xxxxxxxx Xxxxxxxx" xxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxxxxxx, xxx xxxxxxxx xxx xxxx xxxx xxx Xxxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx.
  • Xxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx

xxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx

x xxxx Xxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXXXx

xxx XXX

x xxxx xxxx xxxxxx Xxxxxx, xxx Xxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxx,

Xxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxx

xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXXXx

xxx XXX

x xxxx Xxxxxxxxxxx, xxx xx Xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxx

xxxx xxxx xxx Xxxxx xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx xx Xxx. x XXXXx

xxx XXX

Xxxxxxxxx: Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

Xxx Xxxxxxxx

xxx xx.x.xxxx

xx x.x.xxxx

Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxx

xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx

xxxxxx

x.xxx XXX

x.xxx XXX

Xxxxxxxxxxxx xxxx Xxxx xxx xxxxx

xxxxxx

xxx x xxx XXX

xx

Xxxxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxx

x Xxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxxx

x Xxxxxx

x Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx

x Xxxx xxxxxx Xxxxxxx xxxxxx xxxx xxxxxxx: xxxxxxxxxxx x xxxxx

xxxxxx

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

xxx x xxx XXX

xxxxxx

xxx x xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

Xxxx xxxx xx xxx xxxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx:xxxxxxXxxxxxxxxxxx xxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

7. Beruflicher Umzug:
Neuregelung der Nachhilfekosten ab Juni 2020

Xxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx xxx x Xxx. x XXXXx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxx xx xx x, xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

XXXXXXX xxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx. Xxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxx xx Xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxx, x.X. xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxxxxxxxxxxx. Xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxx

Xxxxx

xx xxxxxx Xxxxx

xxxxxxxxx xxx xx

xxx xxxx Xxxxxxx

xxxxxxxxx xxx xx

xxxxxxxxx

xxxxxxxxx

x.x.xxxx x xx.x.xxxx

x.x.xxxx x xx.x.xxxx

xx x.x.xxxx

x.xxx,xx XXX

x.xxx,xx XXX

x.xxx,xx XXX

x.xxx,xx XXX

x.xxx,xx XXX

xx

x.xxx XXX

x.xxx XXX

x.xxx XXX

XXXXXXXXX: Xxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxx: Xxx Xxxxxxxx xxx xx xxxxxxx xxx xxx Xxx xx, xx xxx Xxx xxx Xxxxx xxxxxxx xxxxx. Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xx xx.x. xxxxxxxxxx xxx xx x.x. xxxxxxxxxx, xxxxxx Xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx. Xxx xxx xxxx xxxxxx: Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxxx xxxx xx xxx xxxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx:xxxxxxXxxxxxxxxxxx xxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

II. Privater Bereich

1. Unterhalt:
Aufnahme der Schwester mit Familie aus einem Kriegsland absetzbar

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

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

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx xx xxx x.x.xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxx. x XXxX x xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxx xxxxx xx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxxxxxX xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxx xXX Xxxxx xxx x.x.xxxx, xx X xxxxxxx, Xxxxxxxx XXXX X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx "Xxxxxx xx xx xx XXX XXX" xxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxx, xxxx xxx xx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx x.X.x. xxx XXXxXxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx x.X.x. xxx XXX, xx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx x.X.x. xxx XXX xxx xxx Xxxxxxxxxxxx x.X.x. x.xxx XXX xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

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

xxxxxx

2. Schweres Erdbeben in Albanien:
Steuerliche Förderung zur Unterstützung

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

XXXXXXX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxXxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxx.

  • Xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx! Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx, x.X. xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXxXxxxxxxx xxx XxxxxxxXxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxxx xx xxx, xxxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, x.X. Xxxxxxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxxxx, Xxxxxxxxx, xxxxx Xxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx, Xxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxx xxxx xxxxxx xxx Xxxxxx, xxx xx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx "Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxx xx xxxxxx xxxxxx....

Xxxxxxx Xxxxx: Xxxxxxxx Xxxxxxxx xx Xxxxxxxx xx xx.xx.xxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx

xxxxxx

3. Spenden:
"Spaghettimonster-Kirche" ist keine Religionsgemeinschaft

Xx xxx xxxx Xxxx xxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx: Xx xxxx xxxxxxxxxxxx xxxx xxx. "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx", xxx xxxx xxx XXxXxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxx xxxxxxx xxx, xxx xxxxxx xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxx, xxxxxxxxxxxxx Xxxxxxxxx, xx xxxxxxx xxxx xxxxx xxxxx xx xxx xxxxxxxxxxxx, xxxxxxx xx xxxxxx Xxxx, xxx "Xxxxxxxxx Xxxxxxxxxxxxxxxx". Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx. Xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xx "Xxxxxxxxxxxx".

  • Xxx xxx xx xxxx xxxxxxx: Xxx Xxxxxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx x.X." xxx Xxxx xx Xxxxxxx xXxxxxxxxxx xxx xx. xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx x.X." xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxxxx xxx xxx Xxxxxx xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxx xXXX Xxxxxxxxxxx xxx x.x.xxxx, x X xxxxxx. Xxx Xxxxxxxxxxx: Xxx Xxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxxx. Xxxx xx xxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxx. Xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx.
  • Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxx xXXxxxXxXxxxxxxxx xxx x.xx.xxxxx.
  • Xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx "Xxxxxxxxxx" Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXX xxx xx.x.xxxxx.

XXXXXXX xxx xxx Xxxxxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx "Xxxxxxxxxx". Xx xxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxx, xxxx "XxxxxxXxxxxxxxxx" xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx x xxx xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xXX xx.x.xxxxx. Xxx xxxx xxx xxxx xxxx xxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Behinderte Kinder:
Erwerbsfähigkeit auch durch behandelnden Arzt zu beurteilen

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxx xx Xxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxxx xxx. xxx XxxxxXXxXxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxx xxx. xxxxxxxxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxx xxx xxxxxx xxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xx Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxx xxx XxxxxXXxXxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxx xxxxx xx xxx Xxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxx xxxxx Xxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx. Xx Xxxx xxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx, xxx xx xxx Xxxxxxxx xxx, xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx, xxxx xxx xxxxxxxxxxxxxx XxxxxXXxXxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxxxx xxx Xxxx xxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx XxxxxXXxXxxxxx xxxxxxxx xxx. Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxx.
  • Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx xx xxxx x xx xxx Xxxxxxx x xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXX: Xx xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxx Xxxxxx xxx xxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxx", xxxx xxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxx, xxx xxxxxxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxx xxxx xxxx xxxx xxxx xxx Xxxxx "Xxxxxxx xxxxxxxx xxx xxxx xxxxxxx, xx xxx Xxxxx xxxxxxxxxx xxx Xxx xxxx xxxx Xxxxx xxxxxxxxx." Xxx xxx xxxxxxxxxxx.

xxxxxx

2. Kindergeld:
Anspruch auch, wenn Ausbildung wegen Krankheit nicht beginnt

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. 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

Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx. Xxxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx Xxxx, xxx xxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxx xx xxxxxxxxx xxx xxx Xxxx, xxx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxx xxxx xxxxx xxxxxx. Xx xxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxx Xx. XXX X xxxxx xxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxx xxxxxxx xxxxx xxx Xx. XXX X xxxxx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx 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 x.X. xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx. Xx Xxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxx xx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx, 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. Xxxxx xxxx xxxx xxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Erziehungsförderung:
Einnahmen aus Nachmittagsbetreuung nicht steuerfrei

Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxxxx xx xx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx. Xxxx xxx Xxxxxxxxx xxxx xx xxxx, xxxx xxxxx xxxx xxx xxxxxx "Xxxxxxxxx" xxxxxxx xxxxxx xxxx. Xxx xxxxxxx Xxx xxxxx xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX: Xx xxxxxxxxxx Xxxxx xxxxx x xxxxx xxx XX Xxxxxxxx x xxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxx xxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxx xxx "Xxxxxxxx" xxxx xx x Xx. xx XXxX xxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx, xx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXx. xxx XXX: XXXX X xxxxxx. Xxxx xx xxxxxxxxx Xxxx xxxxx xx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xx Xxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Influencer:
Wann müssen sie Steuern zahlen?

Xxx Xxxxxxxx xxx xx xxx xxxxxxx xx Xxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxxxxx, xxxxx xxxxxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx "xxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx xxxxx xxxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxx xxxx. XxxxxxxxxxxXxxxxxxxxx." Xxxxxxx xxxxx xxxx xxx Xxxxxxx "Xxxxxxxxxxxxx" xxxxxxx x xxx xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xx xxxx.

Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx, xxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxxx XxxxxxXxxxxxxxXxxxxxx xXXXx xxxxx xxx Xxxxx "Xxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxx" xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx Xxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxx xx Xxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx xxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxx xxxx xx xx xxx Xxxxxxxxx: Xxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxxx

XXXXXXXXX: Xxxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xx xx xxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx. Xx xxxx xxxxx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx, xx xx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx "Xxxxxxxx" xx xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx: "Xxxxxxx Xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxxxx Xxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx."

xxxxxx

V. Kapitalerträge

1. Griechenland-Schuldenschnitt:
Kein Klageerfolg vor deutschen Gerichten

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

Xxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXX, Xxx. xx XXx. Xxxxxx xxxxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxx, xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxx. Xxx XXxxxX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxx XXxxxX xxxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx. Xx xxxxxxxx xxxxxx Xxxxxxx xx xxx XXxxxX, xx xxx XXX xxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx Xxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Abgeltungsteuer:
Anleger der Air Liquide S.A. sollten Besteuerung überprüfen

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

  • Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx Xxxxxxx xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxx, xxx xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxx xxxx, xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx "Xxxxxxx" xxxx xxxx x xxxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx.

Xxxx xxx xxxxxxxxxxxxx Xxx Xxxxxxx X.X. xxx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxx. Xxxxxxxxx xxxxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx xxxxxx xxx xxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx Xxxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxx. Xxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Fall 1: Korrektur der Anschaffungskosten erfolgt durch depotführendes Kreditinstitut

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxx xxx xxx. Xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxXxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx:

  • xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx. xxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxx xx Xxxxxx xx XXxXx,
  • xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx
  • xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxx.

Fall 2: Keine Korrektur der Anschaffungskosten durch depotführendes Kreditinstitut

Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxx xxx xxx. Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx:

  • xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx,
  • xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxx,
  • Xxxxxx xxxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxx xxx
  • Xxxxxxxxxxxxx xxxx xxx xxxx, xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx "Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx". Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

3. Veräußerung von Aktien:
Was gilt, wenn sie früher Betriebsvermögen waren?

Xxxx xxxx xxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxx Xxxxxxxxx, xxx xxxxxxx xxx xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx: Xxx xxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xx xxx Xxxxxx xxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxx: Xxxxxx xxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xx Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx xxx x xxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxxxxxxx xxxxxxx

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxxx xxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxxx XxxX xxxxx Xx. XX xxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxx. Xx Xxxx xxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxx. Xxx "xxxxxxx Xxxxxxxx", xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx, xxxx xx Xxxxx xxxx xxxx xxxxxxxxxx xxxxxx. Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx xxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxx Xxxxx xxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxxx xxxxxx xx xx, xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. xx X. xx XXxX xxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxxx. Xxxxx xxxxx Xxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxxx", xxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xXXXX X xxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Vermietungsverluste:
Von Anfang an geplante Schenkung an Kinder ist schädlich

Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xxxxxxx, xx xx xxxx xxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx "xxxxxxxx Xxxx" xxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxxx, xxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx, xxx Xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxx, xxxx Xxxx xxxx Xxxxxxx, xx xxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxx xxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx XX X xxxxxx. Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxx, xx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

xxxxxx

2. Verbilligte Vermietung:
Welcher Maßstab gilt bei Prüfung der 66-Prozent-Grenze?

Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxx xxxxx xx xxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxxxxxxxxxx Xxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxx xxxx, xxx xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx xx xxxxxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx. Xx xxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xx xxxx Xxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX. Xxx xxxxxxxxxx xxxx xxxxxxxxx xx xx xxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxx xxx xxxxx Xxxxxx xxx xx,xx x, xxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxx xxx xxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxx xxx xxx XXX xxxx xx xx xxxxxxx xxx xx,xx x xxx xxxxx xxxxxxx xxx xx x xxx xxxxxxxxxxxxx Xxxxx xxx xxx XXXxXxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxx, xx xxxxxx Xxxx xxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxx x xxxx xxxxx xx x xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxxx: Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxx xx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxx xxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. x.X. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxxxxxxxxxx: Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx, xxx xxx. xxxx xxxxx xxxxxxxxx Xxx xxx. Xxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx Xxxxxx xxxx xxx xxx Xxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxx xxxxx: Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xx xxxx: Xxx xxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx x xxx xxxxxxx xxxxxxx x xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxx xxx. Xx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx xxxx xx Xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. X X xxxx xxx. Xxx XXX xxxx Xxxxxxxxxxx xxxxxxx xxxxxx, Xxxxxxxx xxxx xx xxxxxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx xx xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxx xxxxx xxxx, xxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxx, xx xxxxxx xxxx Xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xx x xxx Xxxxx xxxxx xx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

3. Immobilienkauf und -verkauf:
Neues Recht zur Maklerprovision ab 2021

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

Xxxx Xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx: Xx xxxxx Xxxxxxxx xXxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxx xxxxx xxxxxxx Xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx, xx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxx Xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxx, xx xxxxx xx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxx xxx xxxxx Xxxxxxxxx xxxxxx xx xxxxxx.

XXXXXXXxxxxxxxxxx xxx xxx "Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx: Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxx xxx xxxx XXXxxxxx. Xxx xxxx xxx xxxxx Xxxxxx:

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

XXXXXXX: Xxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x,xx Xxxxxxx xx x xxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx xxxx xxxxx, xxxxx xxx Xxxxx xxx Xxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxx.

xxxxxx

4. Grunderwerbsteuer:
Verlängerung eines Erbbaurechts ist steuerpflichtig

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx x,x x xxx x,x x. Xxx xxx xxxxx xxx xxxx Xxxx xxx Xxxxx xxx Xxxxx xxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxx Xxxx xxxx xxx xxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxx xx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx. Xxxxx xxxxx Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxx Xxxx xxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx

  • Xxx Xxxx: Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx X. Xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxx xx. Xxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx xx xx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx. Xxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxx, xx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx Xxxxx xxxxx xxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xx x Xxx. x XxXXxX xxxx xxx Xxxx xxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx x xxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxx Xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx,xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxx xX xxxx, XXxXx xxxx X X. xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxxxxx.

xxxxxx

VII. Renten und Pensionen

1. Wiederauflebensrente:
Eine weitgehend unbekannte Rente kurz erklärt

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

Xxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxx xxxxxxxxxx xxxx, xxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xxxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxxxxxxx x xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx x xxx xxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxxx xx xxx Xxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxx Xxx xxxx Xxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxxxxxx. Xxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxx xxx xxx xxxxxx Xxx xxx xxxxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xxxxxx xxxx.

Xxxxxxxx:

Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xx xx Xxx. x XXX XXx

Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx xx xx Xxx. x XXX XXx

xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx

x xxx XXX

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxx xxxx xx xxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxx Xxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxx x xxxxxxx x Xxx xxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx. Xxx xxxx, xxxxx xxxx xxxxx xxxxxx Xxx xxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxx Xxxxx xxx xxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xx x xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Krankenversicherung der Rentner:
Vorteil durch Kinder bei Vorversicherungszeit

Xxxxxxx xxxx x xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxx XXxX xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx x Xxx. x Xx. xx XXX Xx. Xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x.X. Xxxxxxxxxxxxx, Xxxxxx xxxx xxxxxxx Xxxxxx.

Xxx xxx Xxxxxxxx xx xxx xxxxxxxxx XXxX xxxxx xxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxxxx xx xxx xxxxxxxxxxxx XX xxxx xxxxxx xxxxxxxxxx. Xxx xxxxxx x.x. Xxxxxxx, xxx xx Xxxxx xxxxxxxxx xxx xxxxx xxxx xxxx Xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xx xxx XXxX xxxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx, xxxx xx xxxxxx xxxxxxxxxxxxxxxxx xxx.

Xxxx xxx Xxxxxxxx xx xxx xxxxxxxxx XXxX xxxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx: Xx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxx Xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxx xxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx.

Xxx "Xxxxxxxxxxx" xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxxx Xxxxx xxx Xxxxxxxxxxxxx. Xxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xx Xxxxxx. Xx xxx xxxxxxx xx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx, xx xxx Xxxxxxx xx xxx XXxX xxxxxxxxxxx xx xxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxXxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxx xxxx Xxxxx xxx Xxxx, Xxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxx xxxxxxx xxxxxx xxx xxx xxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXX X, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

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

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx, xx xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx XXX XXxX xxxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx

xxxxxx

VIII. Selbstständige

1. Corona-Konjunkturpaket:
Mit "Wumms" aus der Krise

Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx, xxx XxxxxxxXxxxx xx xxxxxxxxxxx. Xx xxxx xx xxx Xxxxxxx xxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxx Xxxxx!x "Xxx xxxxxx xxx Xxxxx xxx xxx Xxxxx xxxxxx", xxxx Xxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx: "Xxx xxxxxxx xxxxxxxxxxxxx, xxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxx xxxx." Xx xxxxx, xxx Xxxxxx xx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx. Xxxx xxxx xxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx:

  • Xxxxxxxxxxxx: Xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx:
  • xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxx xx x,
  • xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxx x x.

Xxxxx xxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx x xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. x xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx "Xxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxx x xxx xxx xx xxxxxxxxx" xx xxxxxx XxxxxxXxxxxxxxx.

  • Xxxxxxxxxx Xxxxxxxxxxxx: Xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx x,x xxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxx x,xxxxxxxx xxx xxxxxxxx XxX, xxxxxxx xx Xxxxxxx, xxxxxxxxxxxxx xxxxxx.
  • XxxxxxxxxxxxxxXxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx x,xxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x,xxxxxxxx xxx xxx x,xxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx "xxxxxxxxx", xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XX xxx x Xxxxxxx x.x. xx xxxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx, xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxxx Xxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, x.x. xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxx Xxxxx,xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xx XxxxxXxxxxxxXxxxxxxx xxxxxxxx xxxxx. Xxx xxxx Xxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx. xxxxxxxx Xxxxxx xxxx xxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxx xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx.x.xxxx xxx xxx xxx x.x.xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xx xxxxxx xxx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx.xxxxxxxxxxx.xxx xxxxxx Xxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx XxxxxxxXxxxxxxxxxxxxxx: Xxx "Xxxxx" xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxx x xxxx xx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx x xxxxxx xxxxx xxxxxx xxxxxxxxxx.

xxxxxx

2. Umsatzsteuer:
Senkung der Steuersätze - was ist zu beachten?

Xx XxxxxxxxXxxxxxxxx xxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxx xxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xx xxx xxx x xxx x Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxx xxxxxxxx xxx x. Xxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxx, xxx xxx xxxxxx, xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xx xxxxxxxxxxx xxxx xxx xxxxx xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxx xx xxxxxx Xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxxx xxx xxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxx xxx x xxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx:

  • Xxxxxxxxxxx xxx Xxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxx xxxxx xx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxx XxxxXxxxxxxxxxxx, xxx xxxx Xxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxx, xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxx, xxxxx xx xxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xx. Xxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxxx xxxx Xxxxxxx xxx. Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxx x.X. xx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxx xxx Xxxxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxx xxx xxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx. Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxx xx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx.
  • Xxxxxxxxx xxx Xxxxx: Xxxx xxxx Xxxx xx.X. xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxx xx xxxxxxxx "xxxxxxx Xxxxxxxxx" xxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx.
  • Xxxxxxxx Xxxxxxxxxx: Xxxxx xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xx xxx xxxxx "xxxxxxxxxx" xxxxxxxx xxxxxx. Xxx xxxxx x.X. xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxx xxx Xxxxxxxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxx xxx. xx xx xxxxxxxxx "Xxxxxxxxxxxxxx" xxxxxxxx xxxxxx xx.X. Xxxxx, Xxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx x xxx xxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxx. Xxxx xxx xxxxxxxxx Xxxxx xxx Xxxxxx Xxxx xxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx xXxxxxxXxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xx xxxx xxxx xxxxx "xx Xxxxxx" xxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx: Xxxxx Xxx xxx xxx x. Xxxx xxxx Xxxxxxxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxx, xx xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxx, xxx xxx xxx x. Xxxx xxxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xx x. Xxxxxxxx xxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxx xxx x xxx. xx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx x xx xxx xxxxxxxxxx Xxxxxxx xxxxx XXXxXxxxxxxxxx xxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxx "xxxxxxxxxxxx" xxxx xxx, xx, x xxx x Xxxxxxxx xxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx "xxxxxxxxxxx." Xxx xx xxxxxx XXX xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxx: Xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxxxx xxxx xxxxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxx.
  • Xxxxxxx xxx Xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xxx. Xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx: Xxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx. Xxxxxxxx xxxxxx xx xxxx xxx xxx Xxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxx: Xx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxx, xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxx xxx x. Xxxx xxxx xxx xxx xx. Xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x xxxx xxx xxx xxx xx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xx x. Xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxxxx. Xx xxxxx xx xxxxxxxxx xxx Xxxxxxx xxxxx XXXxXxxxxxxxxx xxx xxxxxx xxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx. Xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx x xxx. xx Xxxxxxx xxxxxxxx xx xxxxx. Xxxx xxxx xx xx Xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx, xx xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxx xxx XXXxXxxxxxxxx xXx. x.x.xx, xxx xxxxxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxxxx.
  • Xxxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx. xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxx Xxxx xxxx xx xxxx xxxxx xxx xx xxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx. xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxxx: Xx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx: Xxxxx Xxxxxx xxxxx xx Xxx xxxx xxxx Xxxxx xxxx x.xxx XXX xxxxxxxx, xxx xxxx xx x. Xxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxxxxx xxx xxxxx "Xxxxxxxxx" xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx xXXXX XX xxxxx xxxxxxx. Xxx Xxxxxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxx xxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxx xXXxxXx: Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx x Xxxxxx x XXxxX Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxx xxx x. Xxxx xxxx xxxxxxx xx xxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx x XXxxX xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxx, xx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxx xxx XXxxX xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx: xxxx

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxxx XXXxXxxxxxxxx xxxxxx Xxx: xxxx. Xx xxx xxxxxx xxxxx xxxx xxxxxx xx xxxxxxxxx, xx xxx XXX xxxx xxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxxx xx xxxxxxx xxxxxxxxx. Xxxx Xxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxx. Xxx Xxxxxxxx xxx xxx "xxxxx" Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxx Xxxxxxxxxx "Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxx" xXxxxx xx, Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxx, xx xxx xx xxxxxxxxxxxxx xxxx xxxx.

xxxxxx

3. Betriebs-Pkw:
Kein Vorsteuerabzug bei nur geringer selbstständiger Tätigkeit

Xx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxx xx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxx xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx, xxx xxxxxx xx Xxxxx xxx XxxxXxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxx "xxxxxx Xxxxxx" xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx: Xx xxxx xxx Xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx, xxxx xxxxxx xx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx x xxx xxx xxxxx xxxxxxxxxxx x xxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx xxx Xxxxxxxx xxx XxxxxXxxxxxxxXxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx XxxxxXxxxxxxxXxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

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

xxxxxx

4. Corona-Soforthilfen:
Wie die Zuschüsse steuerlich behandelt werden

Xxxxx XxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx xx xxx XxxxxxxXxxxx xxxxx xxx xxxx Xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxx. XxxxxxxXxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xx Xxxxx xxx xxx xx x.xxx XXX xxxx xxx xx xx.xxx XXX. Xxx Xxxxx xxx, xxx xxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

  • Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xx Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxx xxxxx, xx xx xxxxxxx xxx, xx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxx xxxxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxx xxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx.
    XXXXXXX: Xxxxx Xxxxxxxxxx xxxx xx XXxxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xx xXxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx, x.X. Xxxxxxxx xxxx xx x Xx. x xxx xx XXxXx xxx xx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXxXx. Xxxxxx xxx xx.x.xxxxx.
  • Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX XX. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxx xxx Xxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx x.x.xxxxx xxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx xxx xx Xxx. x XXxXx. Xxxxxx xxx xxxxxxx, xx xxx XxxxxxxXxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

xxxxxx

5. Corona-Soforthilfen:
Welcher Rechtsweg gilt bei Streitigkeiten?

Xxx Xxxxxxxxxxxx xxxx XxxxxXxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxxx xxxx xx xx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx x xx xxxx xxxx xxxxxxxxxx xxxxxx.

Xxx xxxxxxx xxxx xxx Xxxxx, xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxxxx xxxx x xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxxx. Xxxxxx xxx xx xxxx Xxxxxx Xxxxxxx xxx XXXxXxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xXXxXxxxxx. xxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx XxxxxXxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx. Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxxx xx xx xxx Xxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx Xxx xxxxxxxxxx xxxx x.xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xXxxxxx: xxx xxxxxxxx xxx xx.x.xxxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuerakte beim Finanzamt:
Hat der Steuerzahler ein Recht auf Akteneinsicht?

Xx xxxx xxxxx xxxxxx Xxxxxx, xx xxxxx Xxxxxxxxxxxx Xxxxxxxx xx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxx xx xxxxx, xxxxxxx Xxxxx xxxx xxxxxx xx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xXxXx xxxx xxx Xxxxxxxx. Xxxxxxxx xxxx xxxx x xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx xxxxxx, xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx. Xxxxx xxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxx xx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxx xx xxx Xxxxx, xx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xXXXXXx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxxx, xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx xxx XXXXX Xxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xx xxxx xxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx XXXXX xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx, xxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx X xxxx, xxxx xxxxxxx xxxxx XXXxXxxxxxxxx xxx xx.x.xxxxx. Xxxx xx xxxxxxx xx xxxxx xxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxx XXXxXxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx XXXXX xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx x xxxx xxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx XXXXX xx xx.x.xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

xxxxxx

2. Steuerbescheid:
Wann das Finanzamt den Bescheid nicht mehr ändern darf

Xx xxx Xxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx XXx. xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx "xxxxxxxxxxx Xxxxxxxx" xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx, x.x. xxxx xxxxxxx Xxxxxxxx, xxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx xx xxx XX xxxxx xxxx xxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx x xxxxxx xxxx xxxxxx x xxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxx xxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxx, xxx xxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxx "Xxxxxx X" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxx xxx "xxxxxxxxxxxx Xxxxxxxx" xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxxx x XX xxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx.xxx XXX xxxxxxxx xxx xxxx xxxxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx!x xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

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

xxxxxx

X. Soziales

1. Arbeitslosengeld II: Bonuszahlungen wegen Corona bleiben anrechnungsfrei

Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x. Xxxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxxxxxxxx, xxxxxxx xxx xx xxxxx Xxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, xx x Xx. xxx XXxXx.

XXXXXXX xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx XX xXxxxx XXx: Xxxxxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX XX xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx x Xxx. x Xx. xx XXX XXxXX, xxxxxxxxxx xxxxx xxx "x. Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXxXxxxxxxxxxxXxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxx xxx x. Xxxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx "Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxx xx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx "xxxxxxxxxx" xxxxxxxx xxxx xx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx x. Xxxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxx, xx xx xxxx xx Xxxxxxxxx xx Xxxx xxxx Xxxxxxxxxx xxxxxxx.

xxxxxx

2. Arbeitslosengeld II:
Mehr Einnahmen aus Ferienjobs anrechnungsfrei

Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXxXxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxx xx Xxxxx, xxx xx Xxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxx, xx xxxx xxx xxx xx xxxxxxxxxx Xxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx Xxxxxx xxx xx x.xxx XXX xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx XX xxx Xxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxx XXxXxxxxxxxxxxXxxxxxxxxxx.

XXXXXXX xxxx xxxxxxxxxxxx xx xxx x.x.xxxx x xxxx xxxxxxx xxxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx x Xxx. x XXXxXxxxxxxxxx, xxxxxxxxx xxxxx xxx "x. Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXxXxxxxxxxxxxXxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxxxxxxxxxx xxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx.
  • Xxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx.
  • Xxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxx x"Xxxxxxxxxxxxxx"x. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxx xxxxx xxxxxx xxx x Xxx. x Xx. x Xxx XXxXx.
Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx x xxx.xxxxxxxxxxx.xx x Xxxxx xx.x.xxxx.
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!