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1. Auswärtstätigkeit:
Keine erste Tätigkeitsstätte bei wiederholten Zuordnungen

Xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxx "Xxxxxxxxxxxxxxxxxxx" xx xxxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx: Xxxxx xxxxxx xx, xx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxx xxxxxxxxx xxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxxxxxxxxx xxxx xxxx xx xx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxxx.

• "Xxxxx Xxxxxxxxxxxxxxxxxx" xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx. Xxxx xxxxxxxxxx Xxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxx xx xx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxx.
• Xxxx xxxxxxxxxx Xxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxx x xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xx xxxxxxxxxxx x"xxx xxx Xxxxxxxx"x, xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx xxxxxx xxxxxx xxxx.

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

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2. Doppelter Haushalt:
Kosten für die Wohnungseinrichtung zusätzlich absetzbar

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• Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx Xxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxX xxxxx.
• Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxx xxxx xxxxx XxxxXxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx. xx Xxxx xxx XxX, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx.

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• Xxxx Xxxxxxxxxx xxx XXX xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx, xx xxxxx xxx xxxx xxxxx Xxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx.
• Xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxx x.xxx XXX xx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx "xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, x.X. Xxxxx xxxxxxxxx Xxxxxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxx xxxx XxxxXxxxxxxxxxxx, xxxx xx Xxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx.x, xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx". Xxx Xxxxxxxxxxx xxx Xxxxxxx xxx x.xxx XXX xxxxxxxxxx "xxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xx. xx xx xxxxxxx Xxxxxxx".

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3. Doppelter Haushalt:
Vorfälligkeitsentschädigung bei Verkauf der Zweitwohnung

Xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxx, xxxx xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxx xx xxxxxx xxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

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• Xxxxxxxxxxxxxx xxxx: Xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx XxX xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx.
• Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxx Xxxxxxx xxx "xxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx.
• Xxx xxx Xxxxxxx x xxxxxxxxx xxx xx Xxxxxx x xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xXxxxxxxxxxxx, xx xxx x xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

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4. Firmenwagen:
Minderung des Nutzungswerts auch durch Garagenkosten?

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxx xxx xxx XxxxXxxxxxxxXxxxxxx x xxxxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx. Xxxxxxxxx!

Xxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xx xxx xxxxxxx Xxxxxx xxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx, Xxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

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5. Stipendium:
Steuerfreie Leistungen an ausländische Gastärztin

Xxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x Xx. xx x. Xx. xx XXxXx.

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

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xxxxxx

6. Umzugskosten:
Auch hohe Taxikosten für Wohnungsbesichtigung sind abziehbar

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxx xX x.x Xxx. x XXxXx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxx, xxxxxxxxxx xx xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx xxxx xx xxxxx Xxx xxxxx xxx xxx. Xxxxx xxxxxxxxx xx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx. Xxxx xxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.
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7. Geburtstagsfeier:
Was gilt, wenn der Arbeitgeber die Feier ausrichtet?

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• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxx Xxxxxxx.
• Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx. Xxx Xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxxxx xxxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxx xxxxx xxx xxxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxx xxx xxxx xx Xxxxxxx xXxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx.

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xxxxxx

8. Transferkurzarbeitergeld:
Aufstockungsbeträge sind laufender Arbeitslohn ohne Ermäßigung

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xxxxxx

1. Haushaltsnahe Dienste:
Kein Steuervorteil bei Kostenübernahme für Angehörige

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Xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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• Xxxx Xxxxxxx xxx XXX x xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx x xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xx xxxx xxxxx xx Xxxxxx xxxxxxx, xxx xxx Xxxx xxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xx xxxxxx xxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx.

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

xxxxxx

2. Krankheitskosten:
Echthaarteil auf Kosten der Krankenkasse

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

3. Haushaltsnahe Dienstleistung:
Wann sind Gartenarbeiten begünstigt?

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xx x xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx x xxx xx.xxx XXX, xxxx x.xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxxxxxxxx xx x xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xx x xxx x.xxx XXX, xxxx x.xxx XXX xxx xxx Xxx. x xxx x XXxXx.

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xxxxxx

4. Riester-Verträge:
Finanzamt muss bei Änderungen eigenständig prüfen

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xxxxxx

1. Familienförderung:
Erhöhung des Kindergeldes ab Juli 2019

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xxxxxx

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

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3. Kinderfreibetrag:
Jetzt wieder Vergleich mit dem "gezahlten" Kindergeld

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4. Trennungskinder:
Verminderung des Unterhaltszahlbetrages ab Juli 2019

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5. Trennungskinder:
Absenkung des Unterhaltsvorschusses ab Juli 2019

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xxxxxx

1. Kontenspionage:
Jahr für Jahr schaut der Staat in immer mehr private Konten

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xxxxxx

2. Wertpapiere:
Wertlose Aktien möglichst noch in 2019 veräußern

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xxxxxx

1. Baukindergeld:
Neue Förderrichtlinien der KfW beachten

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2. Mietwohnungsneubau:
Neue 7b-Sonderabschreibung kommt jetzt

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3. Verkauf von Immobilien:
Böse Steuerfallen in der Zehn-Jahres-Frist vermeiden

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Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx, xxx x.X. xxxx xxx Xxxxxxx xxxxxx xxxxxxxx. Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx xxx X xxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxx. Xxxxxx xxxxxxxxx xxxxxx xxx xxxx xxxx xxxxx, xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxxxxxxxx xxx.xxxxxx

Xxxxx x: Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxx

Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxx, xx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxx xxxx xx xxxxxxx, xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx: Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxx x: Xxxxxxx xxx xxxxx Xxxxxxx xxxxxx

Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx. Xx xxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxx xxx xXX Xxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx XX Xxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xx X xxxxx Xx. Xxxxxx xxxx: Xxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xx, xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xXx. XX X xxxxxx.

Xxxxx x: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx XxxX xxxxx Xx.XX

Xx xxx xxxxxxx Xxxxxxxxxxx xxxx xx xx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxx xxxx xxxxxx xx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxxxxxx xx xxx xx xxxxx XxxX, xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX. Xxxxxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xx xxxx xxxxxxxx xxx, Xxxxxxxxxxx xxx XxxXxXxxxxxx xxx Xxxxxxxx xxxxxxx xx xx XxxXxX xx xxxx XxxX xxxxx Xx. XX xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xx: Xxx Xxxxxxxxxxx xxxx xx xx XxxXxX xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xx xxxxxxxxxx x xxx xxxx, xxxxxx xxx Xxxxxxxxxxx xx xxx XxxX xxxxx Xx. XX xxx Xxxxxxxx xxxxxxx xxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

4. Grundstücksnutzung:
Entschädigungszahlungen nicht immer steuerfrei

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx. Xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxx, xxx xxxx xx xxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx

Xx xxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xXXXx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx: Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx XXX xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xx xxx "Xxxxxxxxxxxxxxxxx" xxxx xx xxxxx xx xxx Xxxxxxxxxxx xx Xxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxxx xxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xx xxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxx xxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxx xx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxx. Xxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx x xxxxxxxxxx xxxxxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx xxxx Xxxxxx xxx xxxx Xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxx xxxxxx Xxxxxxxx, xxxxxxxxxxxx xxx Xxxxx, xxxxx xxxxx xxxx xxx xxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxx xxxx xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx. Xxx xxxxxx, xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxx Xxxxxxx xx xxxxxx xxxx. Xx Xxxxxxxxxxx xxxxx xx xx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxx xxx. Xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

5. Finanzierung:
Ausgleichszahlung für Beendigung eines Zinsswap-Vertrages

Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxx: Xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxx Xxxx" xxxxxxxxxx, xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxx, xx xxxxxxx xxx Xxxx. Xxxxxxx xxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx, xx xxxx xx xxxxx xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxx xxxxxxxxx xxxxxxx xxxxx x xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx x Xxx. XX xxx, xxxxx xxx xxxx xx Xxxxx xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxx xxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxx. XxxxxxxxXxxxxxxx xx. Xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx, xxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxx x xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxx x,x Xxx. XXX xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxx xx, xxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx xxx xxx XxxxxxxxxXxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx xxx Xxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xx xx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.
• Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxXxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx xxx xxx XxxxxXxxxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxxxx xxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxx Xxxx xxx x.x. xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxx XX Xxxxxxxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxx XxxxxxxxxXxxx x xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xx Xxxxxxxxxxx xxxxx xxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx XXX xxxxxxxxxxx xx xxx Xxxx xxx XxxxxxxxxxXxxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxx xxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xx xxx Xxxxx xxx xxx XX Xxxxx xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxx xXx. XX X xxxxx.

xxxxxx

6. Umsatzsteuer:
Verlängerung der Zuordnungsfrist für Gebäude und PV-Anlagen

Xxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxxx xx xxx Xxxxxxxx, xxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxx xxxx xxxxx xxxxxx xxx, xx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxx. Xxxx: Xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxx x:
Xxxxxxxx xxx Xxxxxxxx xxxx Xxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxx xxxxxxxx xx x xxxx xx xxxxx xxx, xxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx Xxxx Xxxxxxxx xxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxx xxxx xxxx xxx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xxxxx xx xxxx xxxxxx Xxxxxxx. Xx xxxxxx Xxxx xxxxxx xx xxxxx, xxxx xxx Xxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xx xxxx xxx Xxxxx xxx xxxxxxx xx x xxxxx xxxxxxxxx. Xx xxxxxx xxx Xxxxxx xx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xx x xxxxxx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xxxxxx xx xx x xxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x xxxxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxx x xxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xx xx x xxx xxxxx xxx xx xx x xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx xx. Xxxx xxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxx Xxxxx xxx xxx xx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxx xx.xx Xxx. xx XXxXXx. Xxx Xxxxx xxxxx xxxxx, xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxx xx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx:

• Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxx xxxxxxxx Xxxxx xxxxxx Xxxxxxxx.
• Xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxx Xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

VI. Nebentätigkeit

1. E-Sport:
Neues Prüffeld für die Finanzverwaltung

Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxx xxxxx x Xxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxx xxxxxxx, xxxx xxx xx xxxxxxxxx XxXxxxx xxxxxxxxx. Xxx Xxxxxxx, xxxx xxx XxXxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx Xxxxxxxx XxXxxxxxXxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxx xxx XX Xxxxxxx xx xxxxx xxxx xxxxxx XxXxxxxxXxxxxxxxx xxxxxxxxxx. Xxx Xxxxx "XxXxxxx" xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xx xxx xxxxx xx xxxxxxx, xxxx xxx xxxxxx XxXxxxx x xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "XxXxxxxxXxxxxxx". Xxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx XxXxxxxxXxxxxxxxxxx, Xxxxxxxxxxxx xxx XxxxxxXxxxxx xxx xxxx Xxxxxxxxxxxxxx. Xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx, xx Xxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx XxXxxxx, xxx xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xx.X. xxxx Xxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xx xxxx XxXxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxx. Xx xxxxx xxxxx xxx xxxxx Xxx, xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxx "XxXxxxxx" xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxx.

xxxxxx

xxxxxx

2. Firmenwagen:
Versteuerung des Privatanteils trotz Kfz im Privatvermögen

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx, xxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxx xxxxx xxx xxxx. Xx xxxxx xxxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx X,X,Xx. Xxxxxxxxxx xxxx xxx Xxxxxx, xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx XxxxxxxXxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxx.

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

XXXXXXX: Xxx Xxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xx xxx Xxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx Xxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx x xx xxx Xxxxxxxxxxxxx.

xxxxxx

3. Bewirtung:
Aufwendungen für Herrenabende hälftig absetzbare Betriebsausgaben

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4. Betriebsausgaben:
Kosten für Vermittlung einer Professur können abziehbar sein

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5. Minijob:
Hilft eine Facebook-Gruppe zur Vermeidung von "Arbeit auf Abruf"?

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