SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Hohe Energiekosten:
Energiepreispauschale auch für Minijobber

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2. Arbeitsmittel:
Schwarzer Anzug keine typische Berufskleidung

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Aufwendungen für bürgerliche Kleidung sind steuerlich nicht absetzbar

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Aufwendungen für typische Berufskleidung weiter abzugsfähig

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3. Fahrten zur Arbeit:
Fahrtkosten bei Leiharbeitnehmern

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4. Infektionsschutzgesetz:
Auch Arbeitnehmern drohen Nachforderungen

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5. Corona-Pflegebonus:
Bundesfinanzministerium beantwortet Zweifelsfragen

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6. Verdienst:
Sind Zuschläge für Rufbereitschaft steuerfrei?

Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxx xx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xx Xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx:

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

7. Auswärtstätigkeit:
Bei Nutzung eines fremden Pkw ist Km-Pauschale absetzbar

Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx x xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx XxxXxxxxxxxx xxxx xxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx

Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxxxx"xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx"xxxxxxxxx x Xxx. x Xx. xx XXxXx. Xxx xxxxxxxx:

  • Xxx Xxxxx xxx "xxxxxxx" Xxxxxxxx xxx xxxxx xxxxxxxxxxx. Xx xxxx xxxx xxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx "xxxxx" Xxxxxxxxx, xxxxxxxxxxxxx, xxx xxxxxx xxxxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx XxxXxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxx xxxx xxxxx Xxx xx Xxxx, xxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.
  • Xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxx xxxxx xxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx XxxXxxxxxxxxx"xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx Xxx xxx Xxxxxxxxxxxxxxx xXxx, Xxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx Xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.
  • Xxxx xxxxxx: Xxxxxx xxxxxx xx, xxxxxxxxxx"xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxx."xxxxxxXxxxx: Xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xx Xxxx xx xx xxxxxxxxxxxx.
  • Xx xxx xxxx xxxxx xx xxxxxxx, xx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxxx xx xxxxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxx: Xx xxxxxx xxxxx Xxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, x.x.X., Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

8. Freie Unterkunft:
Sachbezug bei Zusammenleben in einer Wohngemeinschaft

Xxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxx XXX. Xxxxxx Xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xx xx Xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx x xxxx xxx xxxxxxxxxxx Xxxxxxxxxx x xxx xxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x Xxxxxx. x XxXX x"Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx"x xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

9. Soldaten der Bundeswehr:
Wo ist die erste Tätigkeitsstätte?

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx: xx Xxxx xx xxx xx. Xxx xx xxxx xxxxxx xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx.

Die Grundsätze

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx:

  • Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xx xx xxxxxxxxx xxxxxx xxxxxx xxxx.
  • Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxx xxxxxx, xxxx xx xxxx xxxx xxxxxxxxxxx Xxxx, xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx: Xxxx xx xxxxxxx xxx xx xxxxx. Xxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxx. Xxx xxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxx,

  • xx xxxxx xxxx xxxxx Xxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxx xxx
  • xx xxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

Begrenze Verwendungsdauer bei Berufssoldaten

Xxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxx xxxx xxxx Xxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxx xxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxx. Xxxx xxxx xx xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxx xxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxXxxxxxxXxxxxxxx xxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.

Sonderfall Zeitsoldaten

Xxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx "Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxx xxx xxxxxxxxxxx Xxxx" xxxxxxxxx. Xxx xxxxxx, xxxx xx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xXx.: XX X xxxxx, xx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxx Xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx, xxx xxx XXX xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx.

Xx xxx Xxxxxxxxxxx xxxx xx x xxxx Xxxxxxx xxx Xxxxxxx x xx xxx Xxxxx, xx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxx Xxxxx, xx xxxx "Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxxx xxx xxxx xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xx xxx Xxxxxxxx xxxxxxx. Xxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxx xxx xxx Xxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxx, xxxxxx xx xxx xxxx xxxx Xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxx xxx Xxxxxxxxx xx xxxxx xxxxx Xxxxx xxxxx. Xxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxx xx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxx. Xxxxx: Xxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Kürzung der Werbungskosten

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xxxx xx xxxx xxxxx xx "xxxxx" Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xx xxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xx Xxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

II. Privater Bereich

1. Makler, Handwerker, Architekten:
Keine Pflicht zur steuerlichen Aufklärung

Xxx Xxxxx xxx xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxx xx xxx. Xxx xxx Xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx. Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

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

Makler: Keine Haftung für falsche Auskunft zur Berechnung der Zehn-Jahres-Frist

Xxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxx xxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xxx xx xxxxxxxxxx Xxxxxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xx Xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

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

Handwerker: Keine Pflicht zur Aufklärung über Folgen einer Barzahlung

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx x.xxx XXX xx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx!

Xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxx x xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx xxx XXxX x xxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xx xxxxx xxxx Xxxxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.

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

Architekt: Aufklärung über denkmalschutzrechtliche Gesichtspunkte?

Xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx x Xxx xxxxx xx x xxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx xxx xx xxxxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx", xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, Xx. xx X xxxxxxx Xxxxxx: xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxx x.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xx xxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx XXxXx xxxxxxxx xxxxxx xxxxxxx. Xxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxx XXX xxxxx xxxx xxx Xxxxxxxxx Xxxxxx, xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxx.
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xxxxxx

2. Ambulante Pflege im eigenen Haushalt:
Doch Steuerermäßigung für Angehörige bei Kostenübernahme

Xxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxxxxxx xxxxx. Xxx Xxxxxx xxxxxxx xxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx

  • xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx: xx x xxx Xxxxxx xxx x.xxx XXX, xxxxxxxxxx xxx XXX.
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  • xxxx xxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxx xxx xx.xxx XXX, xxxxxxxxxx x.xxx XXX.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxx Xxxxxx xxxx xxx XXXxXxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xx xxxx xxxxx xx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx. Xxx XX xxxxx xxxx xxx xxxxx xxxxxxxxxxx: xx xxx XXxX xxxxxxxxxxx x xxxx xxxxxxxxxx x xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx XxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxx XXX xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x xxxxxx Xxxxxxxx XXxX xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx.xxxxxxXxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxxxx Xxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxx xxxxx.xxxxxxXxxx xxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

Xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx.

Übernahme der Kosten für eine stationäre Pflege

Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx XxxxxxxxxxxxxxXxxxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx. Xxxx Xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.

Übernahme der Kosten für eine ambulante Versorgung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX. Xxxx xxx xxx Xxxxx xxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx "xxxxxx xxxxxxxxx" xxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxx xxxx Xxxxxxx xxxx xxxxxxxxxxx xxxx.

Xx xxxxxxxx xxxxx xxx Xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxx, xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx.

Formelle Voraussetzungen gelockert

Xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx XXX xxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx xxx Xxxxx xxx Xxxxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx XXX xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Es darf kein Drittaufwand vorliegen

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

XXXXXXXXX:xxxxxxXxxxxx Xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxx, xxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxx. Xx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxxxxx, xx xx xxxxxxxx xxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxx, xxxx xxxxxxxxx xxx Xxxxx xxxx Xxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxx xxx Xxxxx xxxxxx xxxxxx. Xxxxxx xx xxxx xx Xxxxxxxxxx xxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxx x xxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxx. Xxx xxx XXX xxxxx xxx "xxxx xxxxx xxxxx". Xxx xxxx xxx xxx xxxxxxxxxx Xx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Spenden und Mitgliedsbeiträge:
Freifunkvereine sind gemeinnützig

Xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xx, xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxxxxxx xxx xx xxxxxxxxx. Xxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxx xxxx "xxxx" xxx xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx. Xxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx. Xxxxx Xxxxxx xx XxxxxxxxxXxxx xxxxxx xxxxxx XXXXxXxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xx Xxxxxxxx xxxx xx xxxx xxx xxxxxxxxx Xxxxx, xxx x.X. Xxxx, Xxxxx xxx Xxxxx xxxxx xxx xxxxxxx XxxxxxxxxXxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxx xxxxxxx xxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxx. Xxxxxx xxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xxxxxxxxx xxx xxxxxxx.

Xxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxx xx.X. XxXx. Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxxxx Xxxxx.

Xxxx xxxx xxx x.x.xxxx xxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xx Xxx. x Xx. xx Xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx: Xx xxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx "xxx Xxxxxxxxx" xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx. Xxx Xxxxxxx xx xxxxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx:xxxxxx"Xx xxxx xxxxxxxxxx, xxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxxxx xxx"xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Geschiedene:
Was beim Realsplitting mit Auslandsbezug zu beachten ist

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

Wenn der Unterhaltszahler im Ausland lebt

Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. xx XXxX xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xx xx Xx. x XXxX x xxx Xxxxxxxxxxxxxxxx x xxxxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx! xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Wenn der Unterhaltsempfänger im Ausland lebt

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. xx Xx. x XXxX xxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxx xxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxx

XXXXXXX xxxxxxxxxxx xxx XXX Xxxxxxxxx xxx Xxxxx xxx xxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx XxxxxxXx xxx: Xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxXXxXxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxxxx xxx xxxxxx XXxXxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx x XXXXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. x.xx xxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xx.X. xx xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxXxxxxxXXxXxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxxx xx xxx XXX xxx Xxxxxx, Xxxxxxxxx, xxx XXX xxx xxx Xxxxxxx xX xx.x XXxXx. Xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xx XXX xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Trennung:
Wenn der Ex-Partner die Immobilie weiter nutzt

Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx,

  • xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxxx
  • xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx.

Xxx xxxx xxxx, xxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxx xXxxxXxxxxx xxxx xxxxx Xxxx xxxxxx x xxxxxxxxxxxxx x xxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxx xxxx xxxx xxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx", xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx XxxxxXxxxxxxXxxxxxxx xxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx XxxXxxxxxxxxxxxxxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxx. Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxx Xx.

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx:

  • Xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxx xxx Xxxx, xxx xxx Xxxx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx xxxxxx Xxxxxxx xx xxxxxx. Xxxxxxxxx Xxxx xxxx Xxxxxxxxx, xxx xxx Xxxx xxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx.
  • Xxx xxx Xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx, x.X. xxxxx xxxxxx Xxxxxxxxxx. xxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx, xxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx xxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.
  • Xxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxxx xxxxx xxx, xxxx xxx Xxxxxxx xx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
  • Xxxx xxx Xxxxxxx xx xxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxx, xxxx xxxx xxx xxxxxxxxxxxx xx xxx Xxxx xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx.
  • Xxxx xxxx Xxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx x xx xxx XX Xxxxxxxxxxxxx x xxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx,xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx XX X xxxxxx.
  • Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx x xxxx xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxx xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Vorsicht bei Übergangszeit zwischen zwei Ausbildungsabschnitten

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxx xxx Xxxxxx xxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. XXXX: Xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxx xxxxxxxx x xx xxxxx xx xx Xxxxxx xxx xx Xxx. x Xxxx x Xx. xx xxx x XXxXx.

Xxx xxxxx xxx Xxxx xxxx xxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxx Xxxxxxx. Xxx Xxxxx xxx xxxx, xx xx xx Xxx. x Xxxx x Xx. xx xxx x XXxX xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xx xx xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxx xxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxx xxxxxx, xxxxx xx xxxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxx, xxx xxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxx. Xxx Xxxx xxxxxx xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx. Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxx Xxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxx xxxx. Xx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxx xx Xxxxxx xxxx xxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxx. Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xx xx.xx.xxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxx xxx, xxxx xxx Xxxx xx xxxxxx Xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxx xxxx Xxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxx, xxx xxx xx., xxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx xxx x XXxXx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxxxx xxxxxxxx xxx, xx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx. Xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxx.
  • Xxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxx xxx Xxxxxxx xxxx xxxxx xxxx xx xx Xxx. x Xxxx x Xx. xx XXxX xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxx xx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x x XXxX xxx Xxxxxx, xx xxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxx, xxx xxxxx xxxxxxxx. Xx xxxxx xxxxxxxx xxxxxxxxx xx xxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx XxxxxXxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxx xxxx xxx xxx xx. Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxx, xxx xxxx xxxxxx xxxxxxxxxx. Xxx Xxxx xxxxxxxx xxx Xxxx xxxxx xxxxx, xxx xx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx, xx xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx. Xxx xx xxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xx xxxxx Xxxx xxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxx. Xxx xxxx xxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxx. Xxx xx Xxxxx: Xxx xx Xxxxxxx xxx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxxx xx xx xxx xxxxxx Xxxxx xxxx, xxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Kindergeld:
Anspruch auch während Studium nach der Erstausbildung?

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  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxx, xxx xx Xxxxxx xxxx xxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxx xx Xxxxxxxxxxxxx xxx xx Xxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxx xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxx xx, xx xxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxx Xxxxx xx. Xxx XXX xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx.
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Prüfschema

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Xxxx x.X. xxx Xxxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxx xx, xxxx xxxx Xxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx XXX xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxx. Xxxxx xxx Xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx, xxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xx.X. Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx.X. xxx xxxxx Xxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxxxxxx x Xxxxxxxxxxxxxxxx xxx Xxxxx xxxxx, xxxx xxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

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Xxxxxxxxx:

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

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xxxxxx

3. Kindergeld:
Ist eine Facharztweiterbildung noch eine Erstausbildung?

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxx, xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x x. x XXxXx.

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  • Xxx Xxxx: Xxx Xxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx Xxxxxxxxxx. Xxx Xxxxx xxxxxx xxxx, xxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxXxxxxxxxXxxxxx xxx xxxxxx xxxxxxxxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx XX xxx xxxxxx Xxxxxxxx xxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Kindergeld:
Dreimonatiger Ausschluss für EU-Bürger ist rechtswidrig

Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxx xxx xxxxxxxx: Xxxx xxxxx xxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxx xxx xxx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxx xxxx xx xx xx Xxx. xx Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxx xx xxxxxxxxxx.

Xxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxx. Xxxxx xxxxx xxx xxx.

XXXXXXX xxx xxx XxXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxxxx xxxxxxxx xxx xxxxxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxxxxxxxx

5. Kindergeld:
Kein Anspruch bei mehr als einjährigem Schulbesuch in Drittland?

Xxxx xxxx Xxxxxx, xxx xx XXx xxxx XXXxXxxxxxx xxxxx, xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxx x xx xxx xxxx, xx Xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx.

Xxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xx XXx xxxx XXXxXxxx xxxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx: Xx Xxxxxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxx xxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxx xxx XXx xxx XXXxXxxxx, xxxx xx xxx XXX, xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx xxxx, xxxx xxxx xxx Xxxx xxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxxx xxx xxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XX xxx xxx XXX xxx, xxxxxxx xx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx,

  • xxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx,
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XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxXxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxx xxx. Xxxxxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxx Xxxxxxx xxx XXX xxxxxx xxxx xxxxxx xxx, xxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxx, xx xxx Xxxx xx xxx Xxxxxx xxxxxxx xxxx Xxxxx xxxxxxx xxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxx xxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxx xxxx xxx Xxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxxx Xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx XXX xxxx xxxxxxxx xxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxx xxxx, xx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xXx. xxxx XXX: XXX X xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxx Xxxxxxxxxx xxxxxxx xx.X. xxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xx Xxxxxxx

xxxxxx

IV. Kapitalerträge

1. Verlustausgleich:
Ehegattenübergreifender Verlustausgleich jetzt möglich

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

  • Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xx Xxxxx xxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxx xxx XXX xxxxxxx xx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
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XXXXXXX xxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx" xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx xx.xx. xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Grunderwerbsteuer:
In NRW gibt es 2 Prozentpunkte fürs Eigenheim zurück

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx xx x,x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx x,x Xxxxxxx xxx Xxxxxxxxxxx. Xxxx xx XxxxxxxxxxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xx xx xxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxx: Xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxx xx xxxx xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxx x Xxxxxxxxxxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx "xxx xxxx" xxx x,x Xxxxxxx xxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxxxxxx x xxx xxxx xxx xxx XXX.Xxxx xxxxx xxx Xxxxxxxx XXX.Xxxxxxxx Xxxxxxxxxxxx. Xxx XXX.Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xXxxxxx:xxxxxxXXX.Xxxxx:

  • Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx, xxx xx XxxxxxxxxxXxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx. xxxxxxxx.
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xxxxxx

2. Grunderwerbsteuer:
Sonderwünsche sind nachträglich zu versteuern!

Xxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx x,x Xxxxxxx. Xxxx Xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XxXXxXx. Xxx Xxx xxxxx Xxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxx" xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx". Xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxxxxxx.

Xxx xxxxxxxx xxxxx xxxxxxxx xxxx: Xxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxx: Xxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxx. Xxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxx Xx. XX X xxxxx xx Xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx xx X xxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx: Xxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxx Xxx xxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, Xxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx. Xxxx xxx xxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

3. Zweitwohnungsteuer:
Tatsächliche Eigennutzung der Wohnung unerheblich

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xx xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxx, xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxx xxx xxxxx xxxxxxx xxxx, xxx Xxxxxxxx xxxx xxxx Xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxx xxxx xxx xxxx xxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx: Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxxx xx xxxxxx xxxxxxx, xx xxx xxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xXxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx, xxxx xx xxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx xxx xxxx xxxxxxxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxx. Xx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxx xxxxx xxxxx xxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxxx Xxxxxxx xxxxxxxxxx xxxxx xxxx. xx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, x X x.xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VI. Renten und Pensionen

1. Frührentner:
Aufwandsentschädigung aus einem Ehrenamt als Hinzuverdienst

Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxx, xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx

  • xxxxxxxxx Xxxxxxxxxxx, x.X. xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx.
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  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX XXx.

Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XX xxx xx xxx Xxx. x XXX XXx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx xxxxxx xx xxx x.xx.xxxx xxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx x xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xx Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxxx xx xxxxx Xxxxxxxx xxx Xxxxx xxx.xxx XXX xxxx xxxx xxx xxxxxxxxx xx.xxx XXX xxxx xxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x.X. xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Familienheim:
Steuerfreiheit bleibt bei Auszug aus Gesundheitsgründen erhalten

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx, "xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx, xxxx xxxxxxxx "xxxxxxxxx Xxxxxxx" xxxxxxxxx, xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxx xxxxx.

Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx "xxx" xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XXX xxx xxxx xx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx. Xx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxx xx xxxxxxxx xxx xxxx xxxxxxxxxxxx. Xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxx. Xxx xxxxxxxx Xxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx!

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Künstlersozialversicherung:
Keine Abgabepflicht bei einmaligem Auftrag

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

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx: Xxxxxx xxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xx xXXXxXxxxxx xxx x.x.xx, X x XX xxxx Xx.

  • Xxx Xxxx: Xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxxx xxxxxxxx x.xxx XXX xxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxxxx xxxxxxx x,x Xxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xx Xxx x Xxxx x x.X.x. Xxx. x Xxxx x XXXX xxx xxx XXX xxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx XXX xxxxx xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
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xxxxxx

2. Berufsgenossenschaften:
Neue Unternehmensnummer ab 1.1.2023

Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx x. Xxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx x XXXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx XXX xxx xxxxxxxxx Xxxxxxxxxxxx xx. Xxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxx, xx xxx Xxxxxxxx XXxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxxx.

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xxxxxx

3. Anstellung von Minijobbern:
Bis Ende des Jahres Krankenversicherung erfragen

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xxxxxx

4. Arbeitgeber:
Seit August 2022 wesentlich mehr Pflichten beachten

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Änderungen des Nachweisgesetzes

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XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xx x.xxx XXX xxx Xxxxxxxx.

Änderungen im Teilzeit- und Befristungsgesetz (TzBfG)

Xxxxxxxxxx xxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx, xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxx xx xxxxxxxxxxxx xxx x XxXxXx.

xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx xxx xxx xxx xx Xxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx xxxxxxx xxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxx xxx xx XxXxXx.

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

XXXXXXXXX:xxxxxxXxxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Corona-Soforthilfen:
Land NRW unterliegt im Rechtsstreit um Rückzahlung

Xxx Xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xXxxxxxx xxx xx.x.xxxx, Xx. xx X xxxxxxx, xx X xxxxxx xxx xx X xxxxxxx.

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

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xx. xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxx xxxxxxxxxxx. Xx xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx, xxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx XxxxxxxxxxXxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxx XxxxxxxxxxxxXxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx xxxx xxxxx xxxxxxxx, xxxx xx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx Xxxxxxx xx xxx Xxxxx xxxxxxx xxxxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuerbescheid:
Absenkung des Zinssatzes auf Steuerzinsen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx. XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x,x Xxxxxxx xx xxxxxx Xxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXx. Xxx Xxxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxx xxx xxx XXx.

  • Xxx Xxxxxxxx xxx x x x.x. xxx xxxxx xxxx xxxxxx xxxx xx xxxx, xx xxxx xxx Xxxxxxxxxxx xxxx Xxxx xxx xxxxx xx Xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx x x xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx XXXx. Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx x,x x xxxxxxxxx xxx. x,x x xxxxxxxxx xxxxxxxxxxxxxxxxx xxx x xxx xxxx xxxxx xxxx xxx x.x.xxxx! Xxx Xxxxxxxx xx xx xxxx xxx xx xxx Xxx. x Xxxx x XX xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx xx xxx x.x.xxxx! Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

XXXXXXX xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x,xx x xxx Xxxxx, x.x. x,x x xxx Xxxx, xxxxxxx xxx xxx Xxx. xx XX, xxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxx xxxx xx xx.x.xxxx xx Xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Nichtabgabe einer Steuererklärung:
Wie weit darf das Finanzamt zurückgehen?

Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxx, xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx, xxxx xx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxx xxxx xxxxxx Xxxxx xxx Xxxxxxxxx, xxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxx "xxxxxxxxxx" xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx, xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx. Xxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxx Xxxxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.xx.xxxx.

Xxxxxxxxx: Xxxxxx Xxxxx xxxx xxxxx xxxx xxxxx Xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxx xx: Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx xx Xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxx xxxxxxx xxxxx. Xxxxx: Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xx xxxx xxxxxxxx xxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

X. Ausland

1. Tätigkeit im Nicht-DBA-Staat:
Nachweis einer Mindeststeuer erforderlich

Xxxxxxxxxxxx, xxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxx. Xxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xx Xxxxxxx, xxx xxxxx xxxx XXX xxxxxxx xx.X. Xxxxxxxxx, Xxxxxx. Xxxx xxxx xx xxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx x xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxxx xxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx: Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx.

Xx xxxxxxxxx XXXxXxxxxxxxx xxxxxx xx xxxx:xxxxxx"Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx xxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xx x xxxxxxxxxxx, xxx xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx."xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxx X xxxxx XXX xxx Xxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx xxx.xxx XXX. Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxxx xx.xxx XXX. Xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxx xx xxx. Xxx xxx Xxxxxx xxxxx xx xx X xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxxxx x.xxx XXX. Xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x x. Xx xxx Xxxxxxxxxx xxxxx xx x xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

XI. Soziales

1. Arbeitslosengeld II:
Trinkgelder als Einkommen anrechenbar?

Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxx xxxx xxx xxx xx xxxxxxxx Xxxxxx xx xxx xxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx XxxxxxXXxXxxxxxxxxx xxxx xxxx Xxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxXxxxxxxxxxx xx Xxxxx xxx xxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxxxx Xxxx xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxxx xxxx xxx xx xx,xx XXX xxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxx! xXXXxXxxxxx xxx xx.x.xxxx, X xxxx XX xxxxx Xx.

  • Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XXX XX xxxx, xxx xxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xx xxxxxx xxxx, xxxx XxxxxxxxxxxxxxxxxXXxXxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxx xxxxx xxx Xxxxxxx xxxx Xxxxxx xxxx, xxx xx xxxxxxx Xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx, xxxxxxx xx,xx XXX. Xxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx XX xxx.xxxxxx

xxxxxx

Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx xxxxxxxxxx.xxxxxxxxxxx.xxxxxxxxx Xxxxx xx.x.xxxx
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.