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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Sensationelles BFH-Urteil für Leiharbeitnehmer

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2. Berufskraftfahrer:
Wöchentliche Fahrten zum Betriebssitz sind Reisekosten

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3. Lohnsteuer:
Neuregelung zur Vorsorgepauschale ab 2026

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Zum Teilbetrag für die private Basiskranken- und Pflege-Pflichtversicherung

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Zum Teilbetrag für die Arbeitslosenversicherung:

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4. Lohnsteuer:
Wie PKV-Beiträge ab 2026 berücksichtigt werden

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Umfassender elektronischer Datenaustausch

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Abruf der ELStAM-Daten durch den Arbeitgeber

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx XXXxXXxXxxxx xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxx xxx xx xxx Xxxxx xxxxxxxxxx, xxx xx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx Xxxxxxxx xx xxxxxx. Xxxxxxxxxx xxx xxxxxxx xx xxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx Xxx x Xx. x Xxxxxx. x XXxX, xxxxxx xxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxx, xxxx xxx XXXxXXxXxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx XXX X xxx xx xx XXX XX xxxxx. Xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxx xxx xx xxx XXX X xxx xxx xx xx XXX XX.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XXXxXXxXxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xx xxxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Widerrufsrecht des Arbeitnehmers

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx. XXXX: Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xx xxx Xxxxx xxxx xxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx.

Auswirkungen auf den Lohnsteuerabzug

Xxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx xxxx Xxxxxxxx xx.X. Xxxxxxxxxxxx XXXx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xXxxxxxxxxxxx Xx "xxx" xxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx XXXx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx xxx xxx, xxxx xxx xxx xxx xxxxx Xxxxxxxxx, xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xxxx xxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxx X xxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxx. Xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Weihnachtsfeier:
Manchmal will der Fiskus mitfeiern

Xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx: Xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxx x xxx xxxx xxxx xx xxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx:

• Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX
  xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxx xxxx x xxx xxxxxx x xx xxxx Xxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxx "Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx, xxxxxxx "xxx xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxxxx Xxxx xx Xxxxxxxxxxxx xx XXX xxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx,
  XX X x x X xxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxxxxxxxxx xxx xx Xxxxx, xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxxx xx xxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx x xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx Xxxx x xxx xx xx Xxx. x Xxxx x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

6. Doppelter Haushalt im Ausland:
Keine 60 qm-Regel für Unterkunftskosten

Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxx x.xxxxXxxxxXxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxx xxx "xxxxxxxxx xxx xxxxxxxxxx" xxxx xxx x Xxx. x Xxxx x Xx. x Xxxx x XXxXx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx "xxxxxxxxx", xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxXxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xx xxxxxxxxxXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxxxx xxxxxxx xxx xxx XXXxXxxxxx xxx x.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxx xxx.

Xxxxxxx xxx xxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxXxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxx XXXxXxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx, xx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxx xxxxx xxxx xx xxxxx xxxxxxxxxxx "Xxxxxxxxx xxx Xxxxxx XxXxxxxxxx Xxxxxxxxxxxxxxxxx" xxx Xxxxxx xxxx: "Xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx."

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• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx Xxx. Xx xxxx xxx xx xx Xxxxxxx xxxxxx xxx xxxxxxxx xxxx xxxx xxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xx xxxxxx Xxxxxxx. Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxx xxxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xx xxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXxxXx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxx xx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxx xxxx xxxx xxxxxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx XXX xxxxxxxxx xxx Xxxxxxx xxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx xxx xxxx Xxxxxxxxxxxxx xxxx, xxx xxx xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x Xxxx x XXxX, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxxXxxxxxx xxx xxxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxxxxxx xxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx.
• Xxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx XXXx xxx xxx XXX xx xxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx.
• Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxx x xx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxxX xxx xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx Xxx xxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxx xxxXxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxxX xxxxx xxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxxx xxxx xxx xxx Xxxxx xxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxx, xxxxxxx xxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxxxxx xxxx xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

7. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2026

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxx xxxx Xxxx xxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xx xxx Xxxxxx, xxx xx x.x.xxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxx xxx xx.xxx XXX xxxxxxxxxx x.xxx,xx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxx x.xxx XXXx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXXxXxxxx. Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx.xxx XXX. Xxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xx xxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xx x. Xxxxxx xxxx xx xxxxxxxxxx:

xxxxxx

8. Lohnsteuer-Ermäßigung:
Start für den Lohnsteuer-Ermäßigungsantrag

Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx x. Xxxxxxxx xxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxx xxxx. Xxx xxxxx xx xx. Xxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxx xxx xxx Xxx. x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxxx xx xxxxxxx xxx, xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx Xxxxx xxxxxxxxx xxxxxx. Xx xxx xxxx xxxx xxxxxxxx, xxx xxxx xxx Xxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx.

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xxxxxx

II. Privater Bereich

1. Unterhalt an Angehörige:
Geldzuwendungen nur noch bei Überweisung abziehbar

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

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xxxxxx

2. Außergewöhnliche Belastung:
Enkeltrick-Opfer kann Schaden nicht absetzen

Xxxxxxxx xxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxx xx xxx xx xxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxxx xxxx xxxxx xx Xxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xx xxxxx Xxxxxxx xxxxxxxx xxx xxxx xxxxxxx Xxxx xxxxxxxxx, xx xxxx xxxxxxx xx xxxxxxxx. Xxx Xxxx xxxx xxxx xxx xxxxx Xxxxx, xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxxxxxx. Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxx Xx.

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

XXXXXXX: Xxx Xxxxxx xxx xxxxxxxx xxxx x xxx xxxxxxx xxxx xx xxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxx, xxxx xxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx xx xxxxx, xxxxxx xx xxxxx Xxx xxx Xxxxxxxx xx xxx xxxxx xxxx xxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx Xx. xxxxxx XX X xxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xXX Xxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxx xxx XXX xxxxxxxxxxx: Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx. XXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXxXx XX xxxx, xxxx. Xx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxxx x Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxx XXX xxxxxxxxxxx: Xxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxx xxxxxxxxx, xx xxxxxx xxxxxx Xxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx, xxxx xx xxxxx xx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

3. Außergewöhnliche Belastung:
Straßenausbaubeiträge nicht abziehbar

Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx, xxx xxx xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxx xxxx xxxxx, xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xXxxxxxx xxx xx.xx.xxxx, x X xxxxx xxx x X xxxxxxx. Xxxx xxx xxxxxx Xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. X X xxxxx xxx X X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xx xxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xxxxxx xx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxxxxxxxxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxx, xxxxxxxxxxx. Xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xXxx. xx Xxx. x XXx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx xx xxxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxx. x Xxx. x XXx, xxxx xxxxx xxx xx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxx xxx xx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx xx xx XXxX xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

4. Außergewöhnliche Belastung:
Kosten der "Abnehmspritze" Ozempic absetzbar?

Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx Xxx x. Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxxx "xxx" xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx x xxxxxx xxxxxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxx xxx XXX xxx Xxxxx. Xxx xx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxxXxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxxxxxx xxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxx Xxxxxx, xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxx Xxxxx x xXxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx.
• Xxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx x xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xx XXxXXx. Xx xxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx Xxx x. Xxxxxxxx xxxxxx xxx xxxxxxxxxxx, xx Xxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxx xxx Xxxxxx, xxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxx xxx XXX xxxx xx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Behinderte Kinder:
Begründungspflicht bei Abzweigung des Kindergeldes

Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxx, xxx xxxxxxx xxxxxxxxxx.

Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx. xx xxx Xxxxxx xxxxxxxxx xxxx, xxx xxx Xxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxxxx xxxx, xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxx xxxxxxx xxx xx XXxXx.

XXXX: Xx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xx, xx xxx xx xxxxxxx Xxxxx xxx Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. XXXxXxxxxx xxx x.x.xxxx, XXX X xxxxx, XXxXx XX X. xxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xXXX xxx xx.x.xxxx, X X xxxxx, XXxXx XX X. xxxx, xx xxx xxxx, xxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxx, XXxXx XX xxxx X. xxxx xxxx xx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx.

Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxx xxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, Xx. X xx.xx. Xxx xxx Xxxxxxxx, xx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx xXXX xxx xx.x.xxxx, XXX X xxxxx, XXxXx XX xxxx X. xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, Xx. X xx.xx.

Xxx Xxxxx, xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxx" xxxx. Xxxx xx xxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxxxx xxxxxx!

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

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

Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxx. Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xXx. X xx.xx xxxx xxxxxxxx Xxxxxxxxx:

Xxxxxxxx x:
Xxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXx xxxxxxx xxxxxxx xxxxxxx. Xx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xxxxxx xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxx Xxxxxxx xx Xxxxxxx xxxxxxx xXxxxxxxxxxx xx Xxxxxxxxxx.

Xxxxxxxx x:
Xxx Xxxxxxxxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XXx xxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxx. Xx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x x.X.x. xx xxx Xxx. x Xx. x XX xxx Xxxxxxx xx Xxxxxxx xxxxxxx xXxxxxxxxxxx xx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx
• Xxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

2. Studium außerhalb der EU:
Wann das Kind seinen Wohnsitz im Inland aufgibt

Xxxxxx, xxxxx Xxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxx xx XXxXxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxx XXX xxxxxxxx xxxxx xxx XXxXxxxxxx xxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxx Xxxx xx xxxxx Xxxx xxxxxxxxxx xxx XXx xxx XXXxXxxxx, xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx, xxxx Xxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxx. XXXX: Xx xxx Xxxxxxxxxx, xxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxx, xxxxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxx xxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xx Xxxxxx xxxxxxxxxxxxxxxxx xxxxx x xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxx Xxxx xxx Xxxx xx Xxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx Xxxx xx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

XXXXXXX xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx: Xxx Xxxx xxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx xxx Xxxx xxxxxxxx xxx,xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxx xxx, xxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx, xx xxx xxxx, xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx:

• Xxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxx Xxxx xx XxxxxxXXxXxxxxxx x"Xxxxxxxxx"x xx xxxxxxxxxx
• Xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx x xxxxx xx x xxxx xxxxx xxx xxxxx Xxxxxxx xxxxxxxx

Xxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxx xxxxxxxxx XXXxXxxxxxxx xxxxxxxx Xxxxxxxxxxxx:

Auslandsaufenthalt außerhalb EU/EWR bis zu einem Jahr

Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xx xxxxx Xxxx xxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxx xxxx xxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxx. Xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx.

Mehrjähriger Auslandsaufenthalt außerhalb EU/EWR

Xxx xxxxx xxxxxxxxxxxxx, xxx xxxxxx xxx xxxx xxx xxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxx xxx, xxxx xx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxx, xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxXxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxx Xxxxxx xxx Xxxx.

Entschluss zur Verlängerung des Auslandsaufenthalts

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx, xx xxx xxxx xxx Xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxx. Xx xxx Xxxxxxxxxx, xxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxx, xxxxxxx xxx Xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxxx xxx, xxxx xx xxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxx x xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxx Xxxx xxx Xxxx xx Xxxx xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx Xxxx xx xxxxxxxxxxx.

Berechnung und Zuordnung der ausbildungsfreien Zeiten

Xxxx xxx Xxxxxxxxxx, xx xxxx xxx Xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxx x xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxxxxxxx Xxxxxxx xxxxx, xxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx, xx xxxxx xxxx xxx Xxxx xxx xxx Xxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxxxxx, xxxxxxx xxxxxx Xxxxxxxx.

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Auslandsaufenthalt bereits vor Aufnahme des Auslandsstudiums

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Xxxxxxxx:
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IV. Nebentätigkeit

1. Liebhaberei:
Verluste eines älteren Freiberuflers können steuerlich verloren sein

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2. Sozialversicherung:
Freiheit für Lehrkräfte nur bei ausdrücklicher Zustimmung

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V. Kapitalerträge

1. Verluste aus Kapitalanlagen:
Verlustbescheinigung bis 15.12.2025 beantragen

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VI. Eigenheim und Vermietung

1. Fotovoltaikanlage:
Grunderwerbsteuer bei Kauf und Errichtung eines Gebäudes

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Thermische Solaranlagen/Solarkraftwerke

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Fotovoltaikanlagen

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Einheitlicher Erwerbsgegenstand

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Xxx XxxXxx XxxxxxxxXxxxxx xxxxx xxxxxx xxx, xxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxx xxx Xxxxx xxxx x xxxx xx xxxxxxxxxxxx x Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xx xxxxxxxxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Ferienwohnung:
Fünf-Jahres-Zeitraum zur Prüfung der Auslastung

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

• Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxx x xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx x"Xxxxxxxxxxxxxxx"x. Xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
• Xxx xxxxxx: Xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxxx, xx xx xxxxxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxXxxxxxxxXxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxx, xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx xxx. Xxx XX xxxx xxxxx xxxx xx xxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xx xxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxx xxxxxxxx Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx "Xxx" xxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxx xx xxxx x xx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

3. Gebäudeabschreibung:
Kein kürzerer AfA-Zeitraum bei möglicher Sanierung

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.

Xx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxx: Xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. XxxxxxXxxxxxxxxx XxxxxXxxxxx xxx Xxxxxxxxx xxxxx.

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

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

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx: xxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx x xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxx, xxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxxxx, xxxxxxxxxxxx xx xxxxxx xxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxx Xxxxxxx xx xxx xxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxx xx xxx xxx xxxxxxxxxxxxxx xxx x xx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx XXX xxxx. x.X. XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx, XXxXx xxxx XX X. xxxx xxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx xxxxxxxxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxx xxxxxx Xxxx xxx xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx x xxx xxxxxxxxxx xxxxxxx xxx XXX xxxxx xxxxxxxxxxxx Xxxxxxx.

XXXXXXXXX:xxxxxxXx xxx x.x.xxxx, xxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxx xxx Xxxxxx xxx Xxx xxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxx. xx XXxXXx xx xx Xxx. xx Xxxx x XXxXXx Xxxxxxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x. Xxx Xxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx
• XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx
• XxxxxxXxxxxxxxx Xxxxxxxxx xxxx

xxxxxx

VII. Renten und Pensionen

1. Rente im Ausland:
Zahlreiche kostenlose Broschüren der DRV

Xxxxx Xxxxxxxx xxxxxxxx xx Xxxxxxx. Xxxx xxx xxx xxx xxxxxxxx xxxxxx Xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxx, xx Xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxx.

Xxxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx "Xxxxxx xxx Xxxxx xx Xxxxxx". Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxx xx Xxxxxxxx, Xxxxxxx, XxxxxxxxXxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx, Xxxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxx. Xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxx, Xxxxx, Xxxxxx, Xxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx xxx XXX.

Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx "xxx" xxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxx xxxx xx Xxxxxxx xxxxxxx Xxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx, xxxx xx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx.

XXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxx "Xxxxxx xxx Xxxxx xx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxx" xxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xx xxxxxxxxxxxxx Xxxxxxx xxxx.

Xxxx xxxx xx xx xxxxxxxxxXxxxxxxxxxx xxx Xxxxx xx Xxxxxxx.

xxxxxx

2. Aktivrente:
Künftig bis zu 2.000 EUR monatlich steuerfrei hinzuverdienen?

Xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxx, xxxx Xxxxxxx xxxxxx xx xxxxxxx x xxx xxx xx xxxxxxxxx Xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xx Xxxxx xxxxxx. Xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xx xxx Xxxxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxx xx xxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxx Xxxxxxxx xxxxxxx x"Xxxxxxxxxx"x:

Was ist die Aktivrente?

Xxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx xx x.xxx XXX xx Xxxxx xxxxxxxxxx xxxxxxxxxxxxxx.

Wer kann die Aktivrente nutzen?

Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxx.

Muss man auf die Aktivrente Steuern zahlen?

Xxx Xxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xx Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx. Xxx xxxx xxx x.xxx XXX xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxx Xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx x xxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxx xXxXXx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxx xx xx Xxx. x XxXX xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xx xx Xxx. x XxXX xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx.

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VIII. Schenkung und Erbschaft

1. Erbschaft- und Schenkungsteuer:
In 2024 wurden 13,3 Milliarden Euro festgesetzt

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

Festgesetzte Erbschaft- und Schenkungsteuer auf Höchstwert

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx,x Xxxxxxxxxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xx xx,x Xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x,x Xxxxxxxxxx Xxxx xxx xxxxx x,x Xxxxxxx xxxx xxx xx Xxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxxxx Xxxxxxxxxxx xxx x,x Xxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xx xxx xxxxxxxxx Xxxxxx xxx xxxxx xxxx xxxxxxxx xxxxxx xx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x,x Xxxxxxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxx xx xx,x Xxxxxxx xx. Xxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxxxxx xx xxx xxx xxxx xxxx xxxx xxxx xxx xxxxxxxxxx.

Übertragenes Betriebsvermögen sinkt im Vorjahresvergleich deutlich

Xx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxx,x Xxxxxxxxxx Xxxx xxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xx x,x Xxxxxxx. Xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx,x Xxxxxxxxxx xx xx,x Xxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxx xx Xxxxxxxxx Xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx x,x Xxxxxxxxxx Xxxx xx xx,x Xxxxxxxx xx Xxxx xxxx. Xxx Xxxxxxxx xxxxxx xxx x,x Xxxxxxxxxx Xxxx xxxxxxxxx xxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx.

Xxxxxxxx xxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xx,x Xxxxxxxxxx Xxxx xxx,x Xxxxxxxx, xxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx,x Xxxxxxxxxx Xxxx xxx,x Xxxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx x,x Xxxxxxxxxx Xxxx xx x,x Xxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx,x Xxxxxxxxxx Xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xXxxxxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxxxxxxxx Xxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.x xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx,x Xxxxxxxxxx Xxxx.

Steuerbegünstigungen nach § 13a ErbStG im Vorjahresvergleich gesunken

Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XxxXxX xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XxxXxX xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XxxXxX xxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxx xxx x,x Xxxxxxxxxx Xxxx xxx,x Xxxxxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx xx,x Xxxxxxxxxx Xxxx xx xx,x Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XxxXxX xxx Xxxxxxxxxxx xx Xxxx xxxx xxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxx xxx xxxx xxxx xxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xXxxxxx: Xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxx xxx x.x.xxxxx.

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IX. Selbstständige

1. Umsatzsteuer:
Keine Minderung bei Insolvenz des Abrechnungsdienstleisters

Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxx. Xx Xxxxx xxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx XxX xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx. xxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxx,xxxxxx"Xxxxxxxxxxxxx xx XxXxXxxxxxxxxxxxxxxxxx"x

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxxx xx xxxxxxxxx Xxxxxxxxxx, xx xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxx XX xx xxxxxxx.

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2. Richtsatzsammlung:
Erhebliche Zweifel der obersten Steuerrichter

Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxx Xxxx xxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx xxxx xxxx xxxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxx"

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx "Xxx xxx Xxx". Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "xxx" xxx xxx Xxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx xxx xxxx XXX xxx xxxxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

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

Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxx XXX xxx Xxxxxxx. Xxxx xxxx xx xxxxx "xxxxxxxx" Xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx.

Xxxx xxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx.

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X. Steuergrundlagen

1. Verspätungszuschlag:
Komprimierte Steuererklärung ohne Unterschrift wertlos?

Xxx xxx xxxxxxx Xxxxxx xxx xx xxxxxxxx, xxxx xx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xx Xxxxxxxx xxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxx, xxxx XXXXXXxXxxxxxxx xxxxxxx xxxxx x xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. XXXXXXxXxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxx xxxxxxxx xxxx.

Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxxx xxxxxxxxx xxxx x xxx xxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxx Xxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx xxx. Xxx Xx. xxxxxx XXXX X xxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx

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2. Verbindliche Auskunft:
Mehrfache Gebühren für gleiche Auskunft unzulässig

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xx xxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xx Xxx. x XXx. Xxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx!

Xxx Xxxxx xxxx xx xxxx, xxxx xxxx Xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxx xxxxxxxx!x xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xXXXxXxxxxxx xxx x.x.xxxx, X X xxxxx xxx X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxx xxxxxxxx. Xx xxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxx xxxxxxx xxxx Xxxxxx xxx xx xxxx xx xxxxxxxx xxxx, xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx

xxxxxx

3. Steuerbescheide:
Postversand ade - digitaler Abruf ab 2026 oft verpflichtend!

Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxx, xxxxxxx xxxx xxxxxxx xxx XXXXXX xxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxx xxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xx xxx x.x.xxxx xxxx xx xxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxx xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx XXx xx xx Xxx. x XXXX, xxxxxxxxx xxxxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xx Xxxxxxxxx:

• xx xxxx XX xx xxx xx xxxx xxxxxxxxx Xxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx XXXXXX xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxxxxxx: Xxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxx XXXXXX xxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XX xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxx. x XX xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx XxxxxxxXxxxxxxxx xxxx xxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xx xxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxx XxXxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx XXXXXXXXXx.
• Xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxx xxxx xxx xxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx "xxx Xxxxxx" xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.
• Xx xxxx xxxx xxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxx Xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxx xxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx: Xxxx xxx Xxxxxxxx xxx Xxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx XxXxxxx xxxxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxXxxx xxxx Xxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xx Xxxxxxx xxxxx xxxxx xxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx XxXxxx xxxxx xxxxxxxx xxxxx xxxx xxxxx xx XxxxxXxxxxx xxxxxxxx xxx. Xx xxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xx Xxxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxx xxx xxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxx xxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XX xxx Xxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx, Xxxxx xxxx.

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4. Anonyme Anzeige:
Kein Auskunftsanspruch eines unzutreffend Beschuldigten

"Xxx xxxxxxxx Xxxx xx xxxxxx Xxxx, xxx xxx xxx xxxxxx xxx Xxxxxxxxxx", xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx.xxxxxxXxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx. Xx XxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx:xxxxxx"Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx."xxxxxxxxxx.xxxxxx"Xxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

Xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxxxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxx xxxxxx: Xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx x xxxxxx xxx Xxxxxxxx x xxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxx Xxxxxxx xxxxxxxx xxx, xx xx Xxxxxxxx Xxxxxxx xx xxxxxxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxx, xx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxx. xx XXXXX. Xx xxxxxx xx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxx xx. Xxxxx xxx Xxxxxxxx xxxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxx xxxxxxx Xxxxxxx xx xxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx Xxxxxxxxxxx. Xxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxx xxxx xxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx XXX xxxx Xxxxxx. Xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx, xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx XX. Xxxxxx Xxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.

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XI. Ausland

1. Niederlande:
30-Prozent-Nachlass in Deutschland steuerfrei

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