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1. Abfindung:
Steuerfreier Schadenersatz statt steuerpflichtige Einnahme

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2. Nutzung eines Fitnessstudios:
44 EUR-Freigrenze auch bei Jahresvertrag

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3. Arbeitszimmer:
Keine anteilige Spekulationsteuer bei Verkauf des Eigenheims

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4. Arbeitszimmer:
Wie Sie ein Klimagerät steuerlich richtig absetzen

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Xxxxxxxxxxxxxx xxxx:

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5. Fahrt zur Arbeit:
Wie ein Unfall auf dem Umweg zum Arztbesuch beurteilt wird

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Xxxxxxxxxx xxxx Xxxxxxxxx: Xxxx xxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxx: Xxxx xxx Xxxxxxx xxxxxxxxx xxx

6. Zeitwertkonto:
Interessantes Modell für den vorzeitigen gesicherten Ruhestand

Xxx xxxx xxxxxxxxxxxxx Xxxxxx, xx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx xxxxxxx, xxx xxx xxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xx Xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx.

Xxx xxxx xxx Xxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx.

Xxxx Xxxxxxxx xxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx XX: Xxxx xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. X.XX.x.xx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx x xxxxxx xxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx: Xxxx xxx xxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

1. Außergewöhnliche Belastung:
Kosten für Sanierung einer Familiengrabstätte

Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxx xxx xx Xxxxxx xxx. xx Xxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx xxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

2. Vorsorge:
Wie Versicherungsbeiträge steuerlich berücksichtigt werden

Xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx. x.xxx XXX xxx Xxxxxxxxxxxxxxxx, xxxxxx xxxx "Xxxxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx x xxx xxxx xxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx.

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• Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xx x xxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

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• Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx. Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.
• Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxx xxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxx x xx xxx XXX x Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxxxxxxx xxxxxx, xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx XXX xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx.
• Xxx XXX xxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx, Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx

3. Unwetterschäden im Mai/Juni 2018:
Steuererleichterungen für Geschädigte

Xxxxx xxx xxxxxxxx Xxxxxxxxxxx xx Xxx xxx Xxxx xxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxx, XxxxxxxxxxXxxxx, XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx, xxxxx Xxx xxx Xxx xxxxxxxx, xxxxx xxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

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Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx:

• Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xx, xxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxx x xxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx. Xxxxxxx xxxxx xx xxxx xxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx, xxxx Xxxx xxx Xxxxxxxx xxx. xxxxxxx xx xxxxxxx!
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xxxxxx

1. Kindergeld:
Schweizer Kinderrente schließt deutsches Kindergeld aus

Xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxx, xxxx "Xxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx" xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

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xxxxxx

1. Aushilfsjob:
Verbesserung bei der kurzfristigen Beschäftigung

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Xxxxxxxx:
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2. Ticketverkauf:
Gewinne aus dem Verkauf von Finaltickets sind steuerfrei

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1. Kontenspionage:
Heimliche Kontenabrufe im Jahre 2017 auf neuem Rekordstand

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• Xxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx Xxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxXxx xxx xxx XXXx.

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• Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxx xxxx xx Xxxxx xxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx! Xxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx XxXxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXx. Xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx Xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxx.

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1. Handwerkerleistungen:
BFH muss zu Arbeiten außerhalb des Haushalts urteilen

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

2. Elterndarlehen:
Keine Anerkennung bei verschleierter Schenkung

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

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3. Vermietung:
Renovierungskosten nach Versterben eines Mieters

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4. Erbbaurecht:
Hausverkauf in der Spekulationsfrist kann steuerfrei sein

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5. Handwerkerleistung:
Kein Steuerbonus für neue öffentliche Abwasserentsorgung

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX, xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.
• Xxxx Xxxxxxx xxx XXXxXxxxxxx xxx x xxxxxx xx x.x. Xxxxxx xxx xx.x.xxxx, XX X xxxxx x xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxx xxxxx "xx Xxxxxxxx" xxxxxxxx. Xxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxx xxx xxxx, xx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx x.X. xxx xx xxx Xxx. x Xxxx x XXxX xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

6. Prozesskosten:
Kein Abzug bei Baumängeln oder mangelhaften Werkleistungen

Xxxx xxxxxxxxx XXXxXxxxxxxxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

7. Jetzt neu im Steuerrat24:
Vergleich von Forward-Darlehen

Xxxx xxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxx. Xx xxxxx xx xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxx xxxxxxx. Xxxxx xxx Xxxxx xx xxx xxxxxxxxx x xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx Xxx xxxxxxx, xx xxx xx xxxxxxxxx XxxxxxxxXxxxxxxx xxxxxxxx xxx. Xxx XxxxxxxxXxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxx x xxxx xxxx xxxxxxx x xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx Xxxx xxx xxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxxxx Xxx xxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx. Xxx XxxxxxxxXxxxxxxx Xxxxxxxxx xxxxx Xxxxx, xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxx: Xxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxx

1. Frührentner:
Erstmalige Überprüfung des Hinzuverdienstes zum 1. Juli 2018

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxx xxxxx xxxxxxxx xxxx. Xxxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxx xxxx xxx x.x.xxxx xxxxxxxx Xxxxxxxx:

• Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxx xxxx xx x xxx XXXx. Xxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxx.
• Xxx xxxxxxxx Xxxxxxxxx xxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx, xxx xx xxxx xxxx Xxxxxxxxx xxxxxxx.
• xxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxx xXxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: x.xxx XXXx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxx xx Xxxxxx xxx Xxxxxx xxx Xxxxx, xx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

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• Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx x. Xxxx xxxxx Xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx x.xxx XXX, xxxx xxx Xxxxx xxx xxxxxxxxxxx xxxxxxxx.
• Xxx x. Xxxx xxx Xxxxxxxxxxx x xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx x xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx x"Xxxxxxxxxxxxxxx"x. Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxx xxxxxx xx xxxxxxx xxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxx.
• Xx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx. xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx Xxx Xxxxx Xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx xx xxx xxxx Xxxxxxxxxxxxxx xx.

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Xxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx

2. Riester-Rente:
Nachversteuerung von Zinserträgen

Xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx "Xxxxxxx" xxx xxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx XxxxxxxxXxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx x xxxx xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xx.

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Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx

1. GmbH-Geschäftsführer:
Anwendung der 1 %-Regelung trotz Nutzungsverbots

Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx x xxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xx. x.x xxx XXXxXxxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx X,X,Xx.

XXXXXXX xxx xxxx xxx XX Xxxxxxx xxx xxx x xxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxxxx xxxx: Xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx, xx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx XxxxxxxXxx xxxxxx xxxxxxx, xxxx xxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxx xxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxx x xx xxxxxxxxx xxx XX Xxxxxxx. Xxx x xxXxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx Xxx xxxxxxxxxxx. Xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx, xx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx.

XxxxxxxxXxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx "xxxxxxxxxxxxx" xxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxxxx xxxxxx xxx. Xx xxxxx xx xx.xx.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxxxxx Xxx. Xxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx XX xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

2. EXIST-Gründerzuschuss:
Nicht als Betriebseinnahmen steuerpflichtig

Xxx XXXXXxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

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• Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxx XxX xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xXXXXXx" xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx. Xx xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XxX.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx XxX xxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx, xx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx. Xxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxX xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx XxX xxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXXXxXxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx

x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx

1. Steuerbescheide:
Keine Änderung bei Ermittlungsfehlern des Finanzamts

Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx Xxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx xxxxx xx xxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xXXx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx x xxxx xxxxx xxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx, xxxx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx,XX X xxxxxx.

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

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2. Steuerzinsen:
Ab sofort Aussetzung der Vollziehung für Nachforderungszinsen

Xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx x Xxxxxxx xxx Xxxx, x.x. xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x,xxxxxxxXxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xx xx Xxxxxx xxxxxxxxxx xxx xxx XXx. Xxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx x Xxxxxxx x.x. xxxx xxxxx Xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxx xxx xxx XXXx. Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

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1. Arbeitslosengeld I:
Keine Sperrzeit bei Umzug zum Lebensgefährten

Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx xx Xxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxx Xxx. x XXX XXXx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx "xxxxxxxxx Xxxxx" xxx. Xxxx xxx xxxxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxx xxxxxxxxxxxxxxxx.

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