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. Arbeitslohn:
Corona-Bonus von 1.500 EUR wirft zahlreiche Fragen auf

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2. Arbeitslohn:
Handhabung der Finanzämter zum Corona-Bonus nicht einheitlich

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3. Kurzarbeitergeld:
Steuerfreiheit für die Kurzarbeitergeld-Aufstockung

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4. Arbeitslosengeld I:
Verlängerung der Bezugsdauer

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5. Fahrten zur Arbeit:
Gilt ein Taxi gilt als öffentliches Verkehrsmittel?

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6. Internetarbeit:
Crowdworker sind keine Arbeitnehmer

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7. Teilzeit:
Reduzierung der Arbeitszeit nur im Sommer kann missbräuchlich sein

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Xxxx xxxxx Xxxx, xxx Xxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xx xxxxx Xxxx xxxxxxxxx xxx xxxxxx Xxxx xx xxxxxxxxxx. Xxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxx xx Xxxxxx Xxxxxx. Xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx. Xxx xxxxxxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx.

  • Xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x Xx xxxxxxx.
  • Xxxx xx x Xxx. x Xxxx x XxXxX xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxx Xxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xx xxx Xxxxx xx Xxxxxx xxxxxxx xx Xxxxxxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxxxxxx.

xxxxxx

II. Privater Bereich

1. Behinderung:
Aktuelle Broschüre des Landes NRW mit Steuertipps

Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxx. Xx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx

xxxxxx

2. Minijob:
Steuerfreier Corona-Bonus von 1.500 EUR für Haushaltshilfe möglich

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxxxxx xxxxxxxxx xxxx. XxxxxxxXxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx, Xx. XX X x x X xxxxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx xxxx xxxxxxx: xx x Xx. xxx XXxXx. Xxx xxx xxx Xxxxx xxxxxxxxxxx, xx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx x.xxx XXX xxxxxxxx xxxxxxx.

Xxxxxxx: Xx, xxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xx xxx XxxxxxxXxxx x.xxx XXX xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxx XXXx xxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxx xxx XxxxxxxxXxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxx xxx. Xxx xxxxxx xxxxxx xxx: "Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx."

Xxxxxxxxx xxxxxxx Xxx xxxxxxxx:

  • Xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxx xxxx xxxx xxxxx Xxxxx xxx XxxxxxxXxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx XxxxxxxXxxxx xxxxxxxxxxx xxxxxx.
  • Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX. Xxx xxxxxx: Xxx Xxxxxxx xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xx x.xxx XXX xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxx x.X. xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xx Xxxxxxx, xxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxxxxxxx xXxxxxx: Xxxx xxx XxxxxxxxXxxxxxxx xxx xx.x.xxxxx.
  • Xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx "xx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx" xxxxxx xxxx xxxxxx Xxxxxxx: "Xxxxxxxxxxx: XxxxxxxXxxxx xxx x.xxx XXX xxxxx xxxxxxxxxx Xxxxxx xxx"x.
  • Xxx XxxxxxxXxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxx xx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx, xxxx xxx Xxxxx xxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx.
  • Xxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XxxxxxxxXxxxxxxx xxxx xxx xxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Reiseverkehr in die Schweiz:
Umsatzsteuererstattung jetzt mit Bagatellgrenze

Xxxxxxxx, xxx xx xxxxx XxxxxxXXxXxxxx xx.X. Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx x.x. xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx, xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxx, xx xx xxx xx XXX xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx xxxx xxxxxx xXxxxxxxxxxxxxxxx.

  • Xxxx XXxXxxxx xxx xxxx Xxxxxxxxxx xxx x XXX xxx xx xxx XXX xXxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxx.
  • Xxxxxxxxxxx xxxxxx xxxxxxx xxxxx Xxxxxxxxxx xx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxx xx xxx xxxxxxx xx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxx xxx x.x.xxxx xxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxx xxxx Xxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx XXX, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx x Xxx. xx XXxXxxxxx.

Xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxx, xx xxx xxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx XXxXxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx x Xxx. xx Xxxx x XXxXx.

Xxxx "Xxxxxxx xx Xxxxxxxxxxxx" xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxx Xxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx XXxXxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxx, Xxxxx xxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxx.

xxxxxx

4. Spenden:
Ist die Zuwendung an ein Tierheim für ein bestimmtes Tier abziehbar?

Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx x xxxx xxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxx xxxxxx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXx. xxxx XXX: X X xxxxxx.

Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxx, xxxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xx xxxx xxx XXX xxxxxxx xxxxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxxxx xxxxx Xxxxxxx xxxxx xxxx xxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx. Xxxxxxxx xxxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx x xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx XX Xxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. BEA-Freibetrag:
Anforderungen an die nicht unwesentliche Betreuung

Xxx Xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx XXXxXxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxx xx Xxxx xxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXx.

  • Xxxx xxxx xxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxx Xxxx xxxxx xxxxxxxx xxx, xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxx xxxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxx xxx: Xxxx xxxxx xxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xxxx
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxx" xx xxxxxxxxx xxx: Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxxxxxxx, xxxxx xxxxxxx Xxxxxxxx xx xxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XX xxxxxxxxxxx, xxxx xxx Xxxxx, xxx xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxx XXXxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xx xx.xx Xxx xxxxxx xxx xxxxxxxx xx xx.xx Xxx xxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xx Xxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxx xxx Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: xx Xxxxx xxxx: xx Xxxxx xxx xxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxx xxxxxxxxxxxxxx Xxxxxxxxx" xx xx xx Xxx. x Xxxx x XXxX. Xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx x xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx. Xx Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxx xxx xx xxXxxxxx xx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxx xxx. Xxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx Xxxx xxxx xxx, xx xxxxx xxx Xxxx xxx xxxxx Xxxx xxx Xxxxx xxxxxxx xxxxx
  • Xx, xxxxx xxx Xxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxx xxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Berufsausbildung:
Sozialversicherungspflicht für praxisintegrierte Ausbildungen

Xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxx" x xxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX XXx. Xxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXX XXXx xx x Xxx. xx Xxxx x XXX Xx xx x Xx. x XXX XX, xx xx Xxx. x Xx. x XXX XX, xxxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

  • Xxxxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx.
  • Xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxx "x. Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx" xxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXX XXXx xx x Xxx. xx XXX Xx xx x Xxxx x XXX XXx.

  • Xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxx, xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.
  • Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx x.x.xxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx XXX XXXx xx xxx XXX Xx xx xxx XXX Xxx. x XXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxxx xx xxxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx: Xx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Elterngeld:
Drei Verbesserungen wegen Corona

Xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx Xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx XxxxxxxxxxXxxx, xxx xxx Xxxxxxxxxxxx, Xxxxxxxx xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxx XxxxxxxxxxXxxxxXxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxx xxx xx. Xxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xx x. Xxxxx xxx XxxxxxxXxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx.

XXXXXXX xxxxxx xxxxx xxx "Xxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxx xxx XXXXXxxxxXxxxxxxx", xxx xxx Xxxxxxxxx xx x.x.xxxx xxxxxxxxxxxxx xxx, xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx.

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

xxxxxx

IV. Kapitalerträge

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

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

XXXXXXX xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx xxxxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx XX XxxxxxxxxxXxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx XX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx XX Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xx xxxx Xxxxxxx xXxxxxxxxxxx, XxxxxxxxxxXxxxxx xxxx xxxxxxx xxxxxxxx xXXXX X xxxx xxx XXXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Bitcoins und Co.:
Sind Gewinne aus dem Verkauf überhaupt zu versteuern?

Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxx, XXXX x.x. xxxx xxxxxxxx, xxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xxx xxx xxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx Xxxxxxxx xxx. xxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx, X. xxx xxxxxxxxx XXxXxxxxxxxxx xxxxxx xxx x.x.xxxx, X. xxx. Xxx xxxxxxxx:

  • Xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxxxx xxxx Xxxxx xx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxx" xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx.
  • Xxxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx, x.x. xx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxx xx. Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxx. Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx "Xxxxxx XX".
  • Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xx Xxxxxxx, xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxx, xxxx xxx "Xxxxx xx, xxxxx xxx"xXxxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxxxxxxxxx.
  • Xxxxxxx xxx xxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxx xxx xx Xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xXX Xxxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxx Xxxxxxxxx, xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, Xxxxxxxxx xxx xxx xxxxxx Xxx xxx xxx xxxxxxxx Xxxxxxxxx xxx. Xxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx Xxx Xxxxxxxxx xxxxx xxxxxx, xxx xxx XX Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxx xxxx, xxxxx xx xxxx xxxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.

Xx xxxxx Xxxxx xxxx xxxx xxxxxx Xxxxxxxx: Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx xXx. xx X xxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxx xxxxxxxxxxxx: "Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxx ... xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx." Xxx Xxxxxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Scheidung:
Spekulationssteuer bei Übertragung einer Immobilie auf Ex-Gatten

Xxxx xxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxx xxx xxx XxxXxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxxxxx, xx xxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx. Xxxx xxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxx xxxx, xxxx xxxxxx Xxxxxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxx. xxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx, xxxxxxxxxxxx Xxx xxxxxxxxxx, xxxx xxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxx Xxxx xxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxxx xx.xxx XXX xxxx xxx xxxxxxxx xxx xxx XxxXxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xx Xx. x, xx xx XXxXx. Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx, xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx XXX xxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxx. Xx xxx xxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx: Xxx XXX xxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxx, xx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxx, xx xxxx xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxx xxxxxx xxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx XxxXxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxx xxxxxxx xxxx xx xxxxxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Finanzierung von Immobilien:
Baukosten unbedingt frühzeitig aufteilen

Xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx.xxx XXX Xxxxxxxxxxx xxx xxxxxxx xxxxx xxxx Xxxxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx x xxxxxxxxxx xxxxxxxxx x xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxx xxx Xxxxxx xxx xxxxxxx xx xxxxxxxx:

  • Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxx, xxx xxxx xx xxx Xxxxxxxx xxx xxxxx xxxx xx Xxxxxxxx.
  • Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx, xxx Xxxxxx, xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx.
  • Xxxxxxx xxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xXxxxx Xx. xx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxx xxxxxxxx Xxxxx xXxxxx Xx. xx xxxxxxxxxx, xx xxx Xxx Xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx x xxx xxxx xxxxxx xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx.

Xxxxxxxxxx Xxx xx, xxx Xxxxxx xxx xxxxx Xxxxx xx xxxxxxx xxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxx xx xxxxx Xxxxxx xxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxx xxxxx xxx Xxxxx, xx xxx Xxxxxx xxxxxxx xxxxxx xxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx. Xx xxxx:

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

XXXXXXXXX: Xxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxx, xxxxxxx xx xxx Xxxx xxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxx: Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx XXX xxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x xxx xxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Rentenerhöhung 2020:
Ordentliche Steigerung trotz Corona-Krise

Xxx x.x.xxxx xxxxxxx xxx Xxxxxx xx Xxxxxx xx x,xx x xxx xx Xxxxx xx x,xx x. Xxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xx,xx Xxxx xxx xx,xx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxxxxxxxxxx xx,xx XXX xxx xx,xx XXX. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxxx xxxxx xxx xx,x x xxx xxxxxxxxx Xxxxxxxxxxx Xxxx xxxxxxx: xx,x xx. Xxx Xxxxxxxxxxxx xxxxxxxx xx,xx x.

  • Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x,xx x xx xxx xxxxx Xxxxxxxx xxx x,xx x xx xxx xxxxx Xxxxxxxx. Xxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXx, xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx x"XxxxXxxxxXxxx"x xxxxxx Xxxx xxxxxx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx,xx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxxxxx Xxxxxxxxxxxxxx: Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx,x xx xxxxxxxxxx xxx Xxxx xxxx xxx,x xx xxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxx. "XxxxxxxxXxxxxx" xxxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxx Xxx: Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxxxxxxx xx xxxxxxxxxx, xxxx xx xx,x x xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx Xxx xxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxx.

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

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

xxxxxx

2. Waisenrenten:
Bezug auch bei längeren Übergangszeiträumen

Xxxx Xxxxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx x xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxx XxxxxxxXxxxxxxxxx xxxx xx xxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxx xxxxx xxx "Xxxxxx XxxxxxxxxxxxxXxxxxxXxxxxx" xxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxx xxx XxxxxxxXxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxx. Xx xxxx "xxxxxxxxx xxxxxx, xxxx xxx XxxxxxxXxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx" xxx xxx Xxx. x XXX XX xxx xx xxxx XXX XXX xxxxx xx xxx XXXx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx.

xxxxxx

3. Berufsunfähigkeitsversicherung:
Abfindungen und Vergleichszahlungen sind steuerfrei

Xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxx xxxxxxx, xxx xxxx xx xxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxXX xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx Xxxx x XXxX x.X.x. xx xx Xxx. x XXxXXx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xx, xxxxxx xxxx xxx Xxxxx, xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx x.X.x. xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxxxxxxxxx. Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, XX xxxxX xxxxxxxx, XXxxXxxxxxxxxxxxxxx Xx. xxxxxxxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xx xxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxxxxxxx "xxxxx xxxxxxxxxxxxxxxxxx" xxxx, xxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx XXxX x xxx xxxx xxxxxxxx xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxx

Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xx xxx Xxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx. Xxxxxxxxxx xx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxx, x.X. x.xxx XXX, xxxxxxxx xxx.

Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xx xx XXxX xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx xxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxxxxxxx xx xx Xx. x Xxxx x XXxXx. Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx "xxxxxxxxxxxx" xx xxxxxxxxx. Xx xxx Xxxxxxx xx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx xxx Xxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxx" x xxxx xxx Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxx x xxxxxxxx. Xx Xxxx xxxx xxxxxxxx xxx Xxxx. Xx xxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xxx xxxxx xxx xxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx x.X.x. x.xxx XXX xxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx

Xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxxxxxx xxx xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xx xx XXxXx. Xxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx, xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx

Xxxxxxxxxx xxxx Xxxxxx xxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx. Xxxx Xxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxx xx xx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxx xx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxxxx. Xxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxx xxx xxx XXX xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxx. Xxx xxx Xxxxxxxx xxxx xxx xxxxxxxx xxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx, xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxxx xxx.

xxxxxx

4. Vorgezogene Rente:
Aufwandsentschädigungen aus Ehrenamt anrechnungsfrei

Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx 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.
  • xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx xx Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX XXx.

Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxxxxx Xxxxxxxx, xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. 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 XX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx" x XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXX xxxx xxx xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx Xxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxx. x xxx xx xxx Xxx. x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX xxx xxxxxxx Xxxxxxx"x.

xxxxxx

VII. Selbstständige

1. Verlustabzug:
Steuererleichterung durch unterjährigen Verlustabzug

Xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxx, xxx xxx xxxx xx xxxxxxxxx Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxXx.

XXXXXXX xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxx xxxxxx xx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxxx xxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

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

xxxxxx

2. Umsatzsteuer:
Rückzahlung von geleisteten USt-Sondervorauszahlungen

Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxx xXXXxXXX xxx x.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx. xxx Xxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxx xxxxxxx xxxx xxxxx XXXXXX xxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx XXXXXX xxxxxxxxxxxx xxx Xxxxxxxxx "XXx x X" xXxxx x xx Xxxxx xxx xxx xxx Xxxx "x" xx xxx Xxxxx xx.

Xxxx xxxx xx xxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx XXxxXxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Umsatzsteuer:
Ermäßigter Umsatzsteuersatz für die Gastronomie

Xxxxxx xxxx xxxx Xxxxxxx, xxx xx xxxxx Xxxxxxxxxx, xxxxx Xxxxx xxxx xxxxx Xxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx, xxx xxx Xxxx xxxxxxxx xxxx xxxx Xxxxx xxxxxxxx, xxxxxx xx xxx Xxxxx xxx x Xxxxxxx xx.

XXXXXXX xxxx xxx xxx "XxxxxxxXxxxxxxxxxxxxxxxx" xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx. Xxxx xxxx xxxx "xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx". Xx Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx x,x Xxx. Xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxx Xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

xxxxxx

4. Umsatzsteuer:
Rechnungen können mit Rückwirkung berichtigt werden

Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxx xx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, x.X. xxx Xxxxxx xxxx, xxxxxxxxx xxxxxxxx, xx xxx xxxx xx xxxxxxx Xxxxxxx xxxx xx Xxxxx xxxx xxxxxx xx xxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xXxXXxXxxxxx Xxxxxxx xxx xx.x.xxxx, Xxxxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx XxxX xxxxx Xx. XX. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xx xxx XxxX xxxxx Xx. XX, xxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx. Xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x.x.xxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XxxX xxxxx Xx. XX xxxxxxx xxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxxx. Xxxxxxxxxxx: Xxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxx. Xxx XXX xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx XX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxx xxxxxxxxxxx xxxxx xxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxx "xxx" xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx.

xxxxxx

5. Firmenwagen:
Keine Versteuerung des Privatanteils bei zusätzlichem Kfz im Privatvermögen?

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxxxx. Xxxxxx xxxx xxxx xxx xxxxxxxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx.

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

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xx xx xxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx XxxXxxxxx Xx. XX xxxxxx xxxxx xxxxx xxxxx Xxx Xxxx Xxxxx xXxxx x.x xxX Xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx Xxx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx. Xxxx xxxx xxx Xxxxxxxx Xxxx X xxx X xXxxxxxx xxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xx xxxxxx Xxxxxxxx xxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxx, xxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx XX xxx xxx Xxxxx xxxxxx xxxxx.
  • Xxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx XX xxx xxxxx xxx Xxxxxxx "Xxxxxxxxxxxxx" xxx Xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xXxxxxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxx xxx "Xxxxxx" xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx Xxxx X xxx X xxx xxxxx xxx Xxxxxx, xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx Xxxxx Xxxx x.x xxX Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxx.

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

xxxxxx

6. Firmenwagen:
Schätzung der Stromkosten für das Aufladen von E-Fahrzeugen

Xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxx xxxx: Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx XxxxxxxXxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxx xxxxxx xxxxx xxx xx xxx Xxxxx, xxxxxxx xxxx xxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxx xxx Xxx "xx xxx xxxxxxxxxx Xxxxxxxxx" xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx. Xx xxxx xxx xxxxx Xxxx Xxxxxxxxxxx xXxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx, xxx xxx xx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxx. XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X.xxxx xxxxx Xxxxxxx "Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx"x. xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx:

  • Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx, xxxxxxx xxxxxxxxx xx XXX xxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx xxxxxxxxx xx XXX xxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx. Xx xxx xxxx xxxx xxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxx, xxxxxxx xxx xxxx xxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxx" xXXX XXX, Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx x.x.X. xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx XxxxxxxxxxXxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx.

xxxxxx

VIII. Soziales

1. Krankenversicherung:
Erleichterung für privat Krankenversicherte

Xxxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx XXX XX xxxxxxxxxx xxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXX XXX xxxxxxxxxxxxxxx xxxx, xx xxxxxxxxxx Xxxx xxxxxxx xxxx. xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxxx xxx, xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xxx xxxxxx xx xxxxxxxxxx xxx, xxxx xxx xxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx XxxxxxxXxxxx.

XXXXXXX xxxxx xxx "Xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.x.xxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxx xxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxx x xxxxxxx xxx xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxx Xxxxxxx xx Xxxxxxxxxx xxx xx xxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx xxx xxx XXXxxxxx.

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xxxxxx

2. Pflegeunterstützungsgeld:
Verbesserungen bei coronabedingter Verhinderung

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

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Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

xxxxxx

3. Elterngeld:
Kein Anspruch bei Wohnsitz im Ausland

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