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. Aus der Flut an ständig neuen Gesetzen, Gesetzes-änderungen, Urteilen und Erlassen filtern wir die Themen heraus, die Sie betreffen können. So bleiben Sie steuerlich auf dem Laufenden, können frühzeitig reagieren und Ihre Steuerspar-Chancen nutzen.
Der SteuerSparbrief erscheint monatlich und hat einen Umfang von rund 16 DIN A4-Seiten.

 

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I. Beruflicher Bereich

1. Gesundheitsförderung:
Kosten für 'Sensibilisierungswoche' nur begrenzt steuerfrei

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2. Dienstwagen:
Auch elektronisches Fahrtenbuch zeitnah führen

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3. Arbeitsmittel:
Kosten für Ohrstöpsel aufgrund Lärms wegen Umbauarbeiten

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4. Fahrtkosten:
Keine Dienstreisen bei Fahrten des Gerichtsvollziehers zum Gericht

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5. Fahrten zur Arbeit:
Was bei Fahrten mit dem Fahrrad steuerlich absetzbar ist

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6. Lohnsteuer:
Arbeitnehmer muss Arbeitgeber nachentrichtete Steuer erstatten

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XXXXXXX xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxx xxxxx xxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

xxxxxx

7. Versorgungszusage:
Steuerpflicht bei Übertragung auf einen Pensionsfonds

Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxx. Xxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxxxxx Xxxxxxx, xxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xx xx XXxX xxxxx xxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

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

xxxxxx

8. Praktikum:
Unterbrechung führt nicht zum Anspruch auf Mindestlohn

Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx x,xx XXX, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xx xxxx Xxxxx xxx xxxx Xxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx XxxxxXxxxxxxXxxxxxxx xx xxxxxx Xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxx XxxxxXxxxxxxXxxxxxxx x xxxx xxxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

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

xxxxxx

II. Privater Bereich

1. Rentenversicherung:
Rückerstattung von Beiträgen an Neu-Beamte ist steuerfrei

Xxxxxxx xxxx Xxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx, xxxxxxx xxx XxxxXxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. xx XXX XXx. Xxxxxxxx xxx xxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxx xxx. Xxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. xx XXX XX xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxx xxxxx "xxxxxxxx Xxxxxxxxxxxxx" xxx xXxxxxx xxx xx X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx xxxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx xx xxx Xxx. xx XXX XX. Xx xxxx xxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxx xxx xxxx x.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xx xx x xxx x.xxx XXX, xxxx xx x.xxx XXX xxxxxxxxx.
  • Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX. Xxx xxx xxxx xxxx xx x Xx. x Xxxxxx. x XXxX xxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx x xx xxx Xxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xx x Xx. x Xxxxxx. x XXxX, xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx xXx. X X xxxxxx. Xxxx xxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxx, xx xxxx xxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxxx: xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xx XXX xxxx, X. xxxx.

xxxxxx

2. Prozesskosten:
Kosten für Umgangs- und Namensrecht des Kindes nicht absetzbar

Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx, "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.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

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

Xxxxxxxxxx xxx xxxxxxx xxx Xxxxx, xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx "xxxxxxxxxx" Xxxxxxxx xx xxxxxxxxx xxx xxxx xx xxxx xxxx xxxx "xxxxxxxxxxxx" Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxx.

  • Xxx XXX xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
  • Xxxxxxxx xxxx xxxx Xxxxxxx xxx XX Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx xxxxx "Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.
  • Xxxx xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxx" xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxx xx xxxxx xxxxxxxxxxxxx Xxxx xx xxxxxx. Xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxx, Xxxxxxxx XX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx XXX, "xxxx xxx Xxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx." Xxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxx" xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx, xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxx Xxx xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx XXXxXxxxxxxxx xXxxxxxxxxxxx: XX X xxxxx xxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

3. Riester:
Kein Sonderausgabenabzug ohne Anlage AV

Xxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxXxxxxxxxxx xxxxxx xxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxx xxx xxxxxxxx xxx "Xxxxxx XX" xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx x xxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxx XX xxxxxxx xxxxx xxxxxxx xxxxxx xxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx XX xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxx "xxxxxxxxx Xxxxxxxxxxxxx" xxx, xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxx xxx xxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx xxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxx XX

xxxxxx

4. Krankheitskosten:
Erhöhte Lebensmittelkosten wegen Bulimie absetzbar?

Xxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx xxxxxx, xxx xxxxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx xx xxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx.x xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxx xx Xxxxxx xx Xxxxxxx. Xxx xxxxxxxx xxxxxxxxxx xxxxx Xxx xx Xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x.xxx xxxxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx xx XXX "xxxxxxxxxxxx" xxx xxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xx Xxxxxxxx xxx Xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxx XXX xxx Xxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxx xx xx Xx. x XXxX xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx

xxxxxx

5. Krankheitskosten:
Verzicht auf Kostenerstattung wegen Beitragserstattung

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxx xxxxxx x xx xxxxxx xxxxx x xxxxxxxxxxxx xxxxxx, xx xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxxx xxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxxx xxxxxxx, xxxxxxxx Xxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxx xx xxxxxxxx.

Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxxx.

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

XXXXXXXXX: Xxxxxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxxx Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx: Xxx xxxxx xxxxxxx Xxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxx xxxx xxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxx xxx xxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxx xxxxxx xxxxxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

xxxxxx

6. Spenden:
Zahlungen aufgrund einer Schenkung unter Auflage absetzbar?

Xxxxxxx xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx, x.x. xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx xxxx xxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxx Xxxxxx xxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxxx Xxxxxxxxx xxxx "xxxxxxxxxx"x

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx:

  • xxx Xxxxxxxxxxxxxx xxxx: Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx, xx xxxxxxxxx xxxxxxx xx xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx. Xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xxxxxxxxx xxx, "xxxxxxx xx xxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx".
  • xxx Xxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx: Xxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxx xx xxx XXxX xxxxx xxxxxx xx, xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxx: Xxxx xxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxx. Xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx.

Xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxx.xxx XXX xxx xxxxxxxxxxxxx xxx, Xxxxxxxxxxxx xxx xxxxxxxxx xxx.xxx XXX xx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx xx xxx XXxX xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx xX xx.x XXxXx. Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxx xxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

7. Haushaltsnahe Leistung:
Ganztägiger Hunde-Betreuungsservice nicht begünstigt

Xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxx xx xxxx "Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xxxxxx xx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxx xxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx. xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx, xxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx, x.X. xx xxxxx Xxxxxxxxxxx.

Xxxxxxxx xxx, xxxx xxxxxxxxx xxx "Xxxxxxxxxx" xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx x"Xxxxx xxxxx"x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxxxx xxxxx xxx Xxxx, xxxx xxx XxxxxxXxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxxx Xxxxxxxxx xxxxx xx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx, x.X. xxxxx xxxxx xxxxxx Xxx xxxx xxxxxxxx xxx Xxxxxx, xxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxx xxx xxxxx xxx: Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxx xx xxxxx Xxxxxxx xxxx xxxx XxxxxxXxxxx xx, xxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxx xxx Xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxx xx Xxxx xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxx xxxxx xxx XxxxxxXxxxx xxxxxxxxx, xx xxxx xxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx XX xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxx xxxxx xxx xx Xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Elterngeld:
Mehrfacher Steuerklassenwechsel im Bemessungszeitraum

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx, xxx. Xxxxxxxxxxxxxxxxxx xxx xx XXXXx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xx. Xx xxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxx xxxxxxxxx xxxxx, xxxx xxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxx xxx xxxxxxx xx Xxxxxx xxxxxxxxx xxxxx. Xxx xxx xxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx XXX xxxx xxx Xxxxxx xxx X xxxx xxx Xxxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx x Xxxxxx xxxx xxxxxxxxx xxxxxx xxx xx Xxx. x XXXXx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xx xxxx Xxxxxxx xxxxxxxx xxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

Xxx Xxxx: Xxx xxx Xxxxxx xxxxx Xxxxxx xx xx.x.xxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxx xxxx xxxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx X, xx Xxxx xxx Xxxx xxxx xxx XxxxxxxxxxxxxxxxxxXX xxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx XXX. Xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx Xxxx xx xxx x. Xxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx X, xxx xx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxx xxxxx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xx xxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxx. Xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxx x xxxxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx XXX xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx X xxxx XXX xxxx XX xxxx xxx xxx xxxxxxxxx, xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxx x Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx, xxxxx xx xxxxxxxxx xxxx. Xxxx Xxx xxxx xxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxxx x xx xxxxx! x xxxxxx xxxxxxxxxxx, xxxxxxxx Xxx Xxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx

xxxxxx

2. Berufsausbildung:
KV-Beiträge des Kindes als Sonderausgaben der Eltern

Xxxxxx xx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx x xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxx Xxxx xxxx xx xx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxx xxxx xxx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

  • Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxx xx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx: Xxxx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx xxxxx xxxxx xxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, x.x. Xxxxxxxxxxxxxxxx, xxxxxxxx xxxxx. Xxxxxx xxxx xxxxxxxxx, xxxx "xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxx xxx Xxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx.

Xxx Xxxx: Xxx Xxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxx Xxxx, xxx xxxx xxx xxxxx xxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx xxxxxxx, xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxx x xx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xx xxx XXXxXxxxxxxxx xxxxx xxxxxxxx. Xxxxx xx xxxx xxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxx XXXxXxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx

xxxxxx

3. Jugendfreiwilligendienste:
Ableistung für Jugendliche auch in Teilzeit möglich

Xxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxx, xxx xxxx xxx xxxx xxx xxxx xxx xx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxx. Xxxx xxxxx Xxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxxx xx Xxxxxxxx xx xxxxxxx.

XXXXXXX xxxx xx Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxxxx xxxxxxx x"Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx"x. Xxxxxxxxxxxxx xxxxx xxx, xxxx

  • xxx "xxxxxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx
  • xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx.

Xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx Xxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx. xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx.

xxxxxx

IV. Nebentätigkeit

1. Gemeinnützige Vereine:
Erhöhung der Grenze für Zuwendungen an Mitglieder

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx, xxxx xxx Xxxxxx xxxxx Xxxxxx "xxxxxxxxx" xxxxxxxx xxx xx Xxx. x XXx. Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx xxx xx XXx.

Xxxx Xxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxxxxx: Xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx xxx. xXxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxx, Xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx, "xxx xxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxx" xXXXX Xxxx. xx xx xx xx XXx. Xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx", xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx. Xxxx xxx xxxxx xxx "xxxxxxxxxx"x Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx

Xx Xxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx: Xxxxx xxxxx xxx x.x.xxxx xxx xx XXX xxx xx XXX xxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxx xxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxx, xx xxxxxxxxxxx, xx xxxxxxx Xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx "xxxxxxxxxx" xxxxxx. Xx Xxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx XxxxxxxxxxxxXxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx XXX xxxxxxxxxx xxxxxx. Xx XxxxxxxxxxXxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX x xx xxxx xx XxxxxxXxxxxxxxxxxx.

XXXXXXX xxxx xx XxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xx XXX xxx xx XXX xxxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx, XX xxx xx.x.xxxxx.

  • Xxxxxxx xxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxx, xxx xx xx XXX xxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx. Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxx xx xxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxxx xxx xx xx XXX xxx Xxxxxxxx xx Xxxx xxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxx xxx xx XXX xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xx Xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxxxxx.

xxxxxx

V. Kapitalerträge

1. Aktien:
Zuteilung von Hewlett-Packard-Aktien per "Spin-off" nicht steuerpflichtig

Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx xx xxx Xxxxx, xx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx, xxxxx xx Xxxx xxxxx xx xxxxxxxxx "Xxxx xxxx" Xxxxxx xxxxxxxxx xxxxxx xxxx, xxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx xxxxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

  • Xxx Xxxx: Xxx XXX xxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx xx.xx.xxxx xxxxxxxx xxx xxxxx Xxxxx xx XxxxxxxxXxxxxxx Xxxxxxxxxxxx xXXXx. Xxxxxxxxxxxxx xxxxxxxxx xxx xxx x.xx.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xx xxxxxxxxx "Xxxxxxxxx" xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx XXX. Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxx Xxxxx xxx XXX xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx XXX xxx xxxxxxxxxxx xxxx Xxxxx xxx XXX. Xxxx xxx Xxxxx xxx XXX xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXXx xxxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxx XXX. Xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx xxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxx xxxxxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx X xxxx, xxxx.
  • Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx XXX xxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxx "Xxxxxxxx" xxx xxxx Xxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxx xx XXxXXXxXxxx xxxxxxxxxxx Xxxxxxxxxxx xxx XXXX xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx xxxxx XXXX xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx. Xx xxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx. Xxx XX xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxxx xxxxx xxxxxxx, xx xxxxx xxxxxxxxx xxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Abgeltungsteuer:
Sind Steueranmeldungen durch die Anleger anfechtbar?

Xxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx "Xxxxxx xxxxxx" xxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx. Xxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. xxxxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxxx xxx xxx xxxxx xxxxxxxxxxxxx, xxxx xx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxxxx "Xxxxxxxxxxxx xXxxxxxxxx" xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxx, xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx. Xxx XXX xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxx: Xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxx xxxx xxx XXxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx.

XXXXXXX: Xxxxx xxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxx xxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx.

xxxxxx

3. Lebensversicherung:
Werbungskostenabzug bei Sicherheits-Kompakt-Rente

Xxx xxxxxxx Xxxxxx xxxxxxxx xxxx xxx xx xxxxxxxx XxxxxxxxxxxxXxxxxxxxXxxxx xXXXx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxx xxx xxx xxx XxxxxxxXxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx. Xxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx XXX xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx XXX xxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XXxX xxx xxx xxxxxxxxx Xxxxxxxxxxx x.X. xxx xx xx Xx. x XXxX xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Ferienwohnung:
Airbnb muss Daten von Gastgebern an Gemeinden herausgeben

Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx Xxxxxx. Xxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxx xx Xxxx xxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx.

XXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxx xxx Xxxxxx Xxxxxxx XX xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X x X xx.xxxxx.

  • Xxx Xxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx xx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxx xXxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxx. Xx xxx xxxx xxxxx xx xxxxxxx, xxxx Xxxxxxxxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xx Xxx xxx Xxxxxxx xxxxxxxx. xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx XXX xxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxx Xxxxxxxxxxx x xxx. Xx xxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

xxxxxx

2. Ferienhäuser:
Gewinnerzielungsabsicht für jede Wohnung einzeln prüfen

Xxx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx, xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxx, xx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx x xx xxx Xxxxx xxxx xxxxxxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xx xxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xx Xxxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxx xx xxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxxx xxxxxxxx Xxxxxxx xxxxxxx. Xxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx xxx. Xxx xxx xxx Xxxxxxxx xxx Xxxx, xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

3. Verkauf einer ETW:
Kein Spekulationsgewinn trotz kurzzeitiger Vermietung

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xx. Xxxxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxXx.
  • Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx xx. Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxx.

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

XXXXXXX: Xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XXX XX X xxxxxx. Xxxxx xxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxx.

xxxxxx

4. Baukindergeld:
Was ist zu tun, wenn keine Steuerbescheide vorliegen?

Xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x xxxxxx xxxxxxxxx x xxx xx Xxxxxxxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxxx, xxx Xxxxxxx xx xxxx xxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxx xxxx.

Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx, xx xxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxxxx. Xxx xxx xxxxxxxx, xxxx xxx XxX xxxxx xxx xxx Xxxxxxxxx. Xxxx xxx xxxx

Xxxxxxx xxxxxxx xx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx. Xxxx xxxx xxx xxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx XxX xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx Xxxxxxx xxxxxxx xxxxx xxx xxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx Xx xxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxx. xx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx xxx, xxxx xxx XxX xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxx xx Xxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx "xxxxxxxxx", xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx XxX xxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxx. xxxx xxx xxxx xxxxxxxxxx xxx xxxxxx Xxxxxx xxx XxX xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxxxxx Xxx xxxxxx, xxxx xxxx xxx XxX xxx xxx Xxxxxxxxx x xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

5. Eigentumswohnung:
Kurzzeit-Vermietung grundsätzlich erlaubt

Xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx. Xxxx xxx xxx xxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxx Xx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

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

xxxxxx

VII. Renten und Pensionen

1. Rentenerhöhung:
Mehr Geld für Rentnerinnen und Rentner ab 1. Juli 2019

Xxx x.x.xxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx: Xx Xxxxxx xxxxxxx xxx Xxxxxx xx x,xx x xxx xx Xxxxx xx x,xx x. Xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx xx,xx Xxxx xxx xx,xx Xxxx xXxxxx xxx. xxx xx,xx Xxxx xxx xx,xx Xxxx xXxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxx:

  • Xxxxxxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x,xx x xx xxx xxxxx Xxxxxxxx xxx x,xx x xx xxx xxxxx Xxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx,x xx xxxxxxxxxx xxx Xxxx xxxx xxx,x xx xx x,x Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxx. "XxxxxxxxXxxxxx" xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx, xxxxx xxx Xxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxxxxxxxx xx x.x.xxxx xxx Xxxxx xxx xxx x xxxxxxxxx xxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxxxxxxx xx xxxxxxxxxx, xxxx xx xx,x x xxx Xxxxxxxxx xxxxxxxx xxxxx: xx,x xx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx Xxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxx.

XXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxx xxxx xxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xx: Xxx xx Xxxxx xxxx xx Xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxx Xxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxx Xxxx Xxxxx x xxxx xxxx xxx xxxxxxxx Xxxxx x xxxx Xxxx Xxxx xxx xxx Xxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxxx xxxx xx Xxxxxxxxx xxxxxx, xxx Xxxxx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxxx: Xxx Xxxxx xxxx Xxxx xxxxxxxx Xxx xxxxxxx Xxxx Xxxx x xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxx Xxxx xxx Xxxx. Xx Xxxxx xxxx xxxxxx Xxxxxx xxx xxxxx x,x Xxxxxxxxxx Xxxx xx. Xxx xxx. Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xx,xx x. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxx xx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xx x xxxxxxx xxxx.

xxxxxx

2. Altersrente:
Zuordnung von Kindererziehungszeiten bei beiden Elternteilen?

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx. "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx xxx xx xx XXX XXx.

  • Xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx. Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx x Xxxxxxxxxxxx.
  • Xxxx Xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxxx xxx xx.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxxxxxxx. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxx xxxxxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx X". Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX" xxx xxx xxx xx xxxx XXX XXx.

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx: Xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxx xxxxxxx xxx. Xxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx. Xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xxxxxxxxxxxx xxxxxxx xxx xxx xx Xxx. x XXX XXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxx xxxx, xxxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xXxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, X x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx Xxxxxxxxxx xxx xxx xx xxxxxx Xxxx xx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xxxx x xxx xx XXX XX xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xx Xxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxx xxx. Xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx, xxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx"

xxxxxx

3. Betriebliche Altersvorsorge:
Auszahlung einer Versicherung bei Kündigung

Xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxx, xxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxx, xx xxxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxxx xxxxx xx xxxxxx xxx xx xxxxxxxxx. Xxxx xxx xxxxxx xx, xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxx Xxxx xxxxxxxxxx Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx x xxxxxxx xxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx xxx xx xxxxxxxx XxxxxxxxxXxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

  • Xxx Xxxx, xxx xxx Xxxxxx xxxxxxxx xxx, xxx xxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxx xxxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxx. Xxx xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX, xxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxx xx xx xx Xxx. x XXxX xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxx.
  • Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxx xx xxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xx. X X xxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXx xx xxx Xxxxx xxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxx xx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx. xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxx xxx, xx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx xxxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xx xxxxxxx Xxxxxxx xxx xxx XXX xxxx Xxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

xxxxxx

VIII. Selbstständige

1. GWG:
Erhöhung der Sofortabschreibung mittels Investitionsabzugsbetrag

Xxxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxx xxx xxx Xxxx xxxxx. Xxxxxxxx xxxxxxxxx xxx, xxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxx x XXxX xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxx Xxxxxxxx:

Xxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX xx Xxxxx xxx xx.xxx XXX xxxxxxxx. Xx Xxxxx xxxx xxxxxxx xx xxx Xxxxxxxx xxxx x.xxx XXX xxxxx xx. Xxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxx x XXxX xx Xxxxx xxx xx x xxx x.xxx XXX x xxx XXX xxxxxxx xxxxxx, xx xxxx xxx Xxxxxx xxx xxx XXX xxxx xxx Xxxxxxxx xxxxxx xxxxxx. Xxxxxx Xxxxxx xxxx Xxxxxxxx xxxx xx x Xxx. x XXxX xx Xxxxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxx xxx xx xxxx x.xxx XXX xxxxxx xxxxxxxxxxxxx, xxxxx xx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxx xxxx Xxxxx xxxxxxx xxxxxxxx xxx.

Xx xxxxxxxx xxx Xxxxxxxxx: Xxxx xxx x.x.xxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx xx xxxx xxxxxx, xxxxx xxxxx "XxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx, xx xxxxx xxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xx xxxx x.xxx XXX xxxxxxxx xx xxxxxxx. Xxx xxxx xxxxxxxxxxxx "Xxxxxx" xxxxxx xxxx xxxx, xx xxxxxxxxx xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xXX X xxxx XXxXx xxxx XX X. xxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx: Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX

xxxxxx

2. Bargeldgeschäfte:
Aktuelles zur Kassenführung und Hinweis auf Merkblätter

Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx, xx Xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxxxxx xxx xxxx Xxxx xxx Xxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxx xxxxx xxxxxxx:

  • Xx xxx x.x.xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx x"xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xx xxx xxxxxxxxx Xxxx xxxxxxx Xxxxxx xxxxx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx XXXxXxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx XXX xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx. Xx xxx x.x.xxxx xxx xxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxx xxxx xxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxx xxx XXX xxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxx xxx xxx XXX xxxx xx xxxx Xxxx xxxxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxx. Xx xxx xxxxx xx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxx xxxx xxxxx XXX xxxxxxxx xxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx Xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xx xxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxx. Xxxxxxxx: Xxx xxxxxxxxx, xxxx xx x xxx xxxxxxxx XXxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx xxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxx Xxxxxx xxx xxxxxxxxxx xx xxxxxxx Xxxx xxxxx Xxxxxx xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xxx xxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxxxxx Xxxxxxxxxxx". Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxx Xxxx:
Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

3. Umsatzsteuer:
Keine Steuerfreiheit für Tanzunterricht

Xxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxx, xxxx xx xxx Xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx XXX xxx xxx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

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

XXXXXXXXX: Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xxx. xxx xxxxx xx xxxx xx Xxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xx Xxxxxx. x Xxxxxxxxxxxx. xx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxx, xxx xxx XXX xx xxxxxx Xxxxxxxxxxxxxxxxxx xXx. xxx xxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxx XXX xxxxxxxx.

xxxxxx

4. Umsatzsteuer: Verweigerung einer Steuer-Nr. bei erheblichen Pflichtverletzungen

Xxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx XxxxxxxXx. xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxxx xxx xxx xxxxx xxxx Xxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxxxxxx XxxxxxxXx. xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx XxxxxxxXx. xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx XxxxxxxXx. xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXX: Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx XxxxxxxXx. xxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx xxx Xxxx xx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxx xx XX xxx xxxxx Xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxxxxx xxx, xxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxx XX Xxxxxxx xxx xx.x.xxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxx xxx XxxxxxxXx. xxxxxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxxx. Xxx xx xxx XXXxXxxxxx xxx xx.x.xxxxxxxxxx xx: "Xxx xxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxxxxxxxxxxxxx x.X. xxx xx x XXxX xxxxxx xx xxxxxx, xxx xxx xxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx." xXXX xx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxx, xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx XxxxxxxXx. xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxx xxx.

xxxxxx

5. Gewerbesteuer: Heileurythmisten sind Freiberufler und somit gewerbesteuerfrei

xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx "xxxxxxxxx Xxxxxx" xxx xxxxxxxxxxxxx xx. Xxxxxxxxxxxx xxxxx xx xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx. Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxx xxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx. XXX X xxxx. XXxXxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxx. XXxXxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxxx xxxx xx. XXX X xxxx. XXxXxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx.
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XXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxx xxx XXX xxx Xxxxxxxxxxxx xXXX xx.x.xxxx, XX X xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxx xxxxxxxxx, xx xxx Xxxxxx xx xxxxxxxxxxx, xxxx xxxx xxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xXXxXx xxxx X X. xxxxx.

xxxxxx

6. Gewerbesteuer:
Entwarnung für Grundstücksunternehmen mit Dienstwagen

Xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx: Xxxx xx x Xx. x Xxxx x XxxXxX xxxxxx xxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. xxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxxxx xx xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx x xxx xxxx xxxxx xxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx.

Xx xxxxxxxxxxx Xxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXx XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxx xxxx "xxx" xxxxxx xxxxxxxx xxx, xxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx.x.xxxxx.

XXXXXXX xxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxx. Xx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxx: "Xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx x. X. x. xx x Xx. x X. x XxxXxX. Xxx xxxxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxx xx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx." Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxx.

xxxxxx

7. Gewerbesteuer:
Bei Personengesellschaften unbedingt die Anrechnung regeln

Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxx xxx xx Xxxxx xxx x,xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx.

Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx XXX, XX xxxx XxxX xxxxx Xx. XX, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx, xxx xx xx.xx., xx.xx Xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx xx XXxX.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxx xxxxx XXX xxxxxxxx Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx XXX xxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxx, xx xx xxx xx.xx. xxxxx xxxx xx xxx XXX xxxxxxxxx xxx. Xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xxx "xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxx x.x. xxx Xxxxxxxxxxx, x.xx Xxx, xxxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx x.xx.xxxx xXXxXx xxxx X X. xxxxx. Xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxx xx xx XXxX xxx Xxxxxxxxx xx xxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxx "Xxxxxxxxxxxx" xxx xxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxx.

Xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxx xx. Xx xxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx XXX xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx.xxx XXX. Xxxxxxx xxx Xxxxx xxxx xx xxx XXX xx xx xx Xxxxxxx xxxxxxxxx. Xx Xxxxxxx xxxx xxx XXX xx xxxxxxxxxx Xxxx xxx Xxxxx xxxxxx xxx, xxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xxx xxxxxx, Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx.xxx XXX xxx Xxxxx xx.xxx XXX. Xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxx, xxx xxx xx.xxx XXX xxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxxx xx xxxxxxxx xxxx, xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx: "Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx, xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xx xxxxx Xxxxx xxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx." Xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx.

xxxxxx

IX. Soziales

1. Witwenrente:
Gewährung trotz nur kurzer Ehe

Xxxxxx xxxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx, xxxx xx xxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxx Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxx Xxx xxx xxxxxxxxxxx xxxxxx xxx, xx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x XXX XXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, xxxx xxxx Xxx xxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, X x X xxxxxx.

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

xxxxxx

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.

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