SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Beruflicher Umzug:
Erhöhung der Umzugskostenpauschale ab März 2018

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2. Lohnsteuerabzug:
Faktorverfahren ab 2019 für zwei Jahre gültig

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3. Lohnsteuerabzug:
Wie Sie vom Weihnachtsgeld mehr steuerfrei erhalten

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4. Unfallkosten:
Behandlungskosten aufgrund Verkehrsunfalls nicht absetzbar?

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5. Firmenwagen:
Auch Konzernmitarbeiter müssen Kosten einzeln nachweisen

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6. Doppelter Haushalt:
Anerkennung trotz Zusammenlebens am Arbeitsort

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  • Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxx. Xxx Xxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx, xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xx.X. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxx, xxxx xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx, xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx x,xx XXX xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxx: Xxxxxxxxxx XX Xxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx: Xxxxxx Xxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx. Xxxxxx xxx xx xxx xxxxxxx Xxxxxxx, xxxx Xxx Xxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xx xxxxxx Xxxxxx xxx x.xx.xxxx xXX X xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx xx.x.xxxx xx.X. XX X xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

 

7. Fahrten zur Arbeit:
Wann ein Unfall auf dem Arbeitsweg nicht mehr versichert ist

Xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx, xx xxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxx, xx xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxx: Xxxxxxxxxxxx xxx xxxxx xxx Xxx, xxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxx xxxxxxxxxxxxx xxxx xXXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, X x X xxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx.

 

8. Verdienst:
Erhöhung des Mindestlohns zum 1. Januar 2019

Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x,xx XXX xxxxxx xxx Xxxxxxxxxx. Xxx x.x.xxxx xxxxx xx xxx x,xx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxx xx xx Xxxx xxx x,xx XXX xx Xxxxxxxxxx xxxxxx. Xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx x,xx XXX xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx. Xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxx Xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Pflegegelder:
Entlastungsbetrag bei Pflegegrad 1 ebenfalls steuerfrei

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx.

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

XXXXXXX xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx, xxxx xx xxxx x xxxxxx xxx xxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx x Xx. xx XXxXx.

 

2. Außergewöhnliche Belastung:
Alte Bescheide werden in Kürze geändert

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxxxx xxxxxxx Xxx xxxxx Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xx xxx Xxxxx xx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx Xxxx xxxx xx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxx xx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx Xxxxxx, xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxxx xxx xxxxxxxxx:

Xxxxxxxx:

Xxxxxxxx xxx x Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xX.x.X.x xxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

Xx xxxxx xxxxxx xxxxxxxxx

Xx xxxx xxxxx xxxxxxxxx

X.x.X.

Xxxxxxx

Xxxxxxxxx
Xxxxxxxxx

X.x.X.

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Xxxxxxx

Xxxxxxxxx
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x.xxx XXX

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xxx xx.xxx XXX

x x

x x

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xxx,xx XXX

x.xxx,xx XXX

xxx,xx XXX

xxxxxxxxx:

x.xxx,xx XXX

xxxxxx

Xxx xxxxxxxxx. Xxx. xxxxxxxxx

xx.xxx XXX .x. x.xxx XXXx

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Xxx xxxxxxxxx. Xxx. xxxxxxxxx

xx.xxx XXX .x. x.xxx XXXx

xxxxxx

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x.xxx XXX

xxxxxx

xxxxxx xxxxxx

Xxxxxxx:

xxx XXX

 

3. Zahnbehandlungskosten:
Vorauszahlung kann Steuer mindern

Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxx xxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx xxx. Xxx xxxxx xxxxxx xxxx xxx Xxxxx, xx xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx, xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxx xxx xxx XX Xxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxx xxxxxx xx: "Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxx."

Xx Xxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xx xxxxx xxxxxxx Xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx.xxx XXX xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xx Xxxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX, xx Xxxxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxxxxxx Xxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxx, xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxx.

Xxxxx xxx xx xxxxxx xxxxxxx xxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx. Xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xx xxxxxx, xxx Xxxxxx xx xxxxx Xxxxx xx xxxxxx, xx xxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxx Xxxxx xxx. xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxx xxx.

Xxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

 

III. Kinder

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

Xxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxx xxxxxx xx, xx Xxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxxx, xx Xxx xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x xxxxxxxxxx x xx Xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

  • Xxxx Xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx Xxxx" xXxxxx xx xx.x xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. xx. xxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxx xx xxx "Xxxxxx Xxxx" xXxxxx xxx xxxxxxxxx.
  • Xxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxx xxx Xxxxxxxxx, xxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx Xxxx" xXxxxx xx xx.x xxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. xx. xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxx x xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xXxxxx xxx xxxxxxxxx. Xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxxx Xxxxxx xxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx, x.X. xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxx xx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx: Xxxx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx xxxxx xxxxx xxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx Xxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxx Xxxx, xxx xxxx xxx xxxxx xxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xx. Xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxx XXxXxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx. Xx xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

 

2. Elterngeld:
Elterngeldberechnung bei Schwangerschaft und Arbeitsplatzverlust

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxXxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXXXx.

Xx xxxxxxx x.x. Xxxxxx xxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx Xxx xxxxxx xxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xXXXxXxxxxx XxxxxxxxxxxxxxXxxxxx xxx xx.x.xxxx, X x XX xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.

 

IV. Nebentätigkeit

1. Ehrenamtliche Tätigkeit:
Steuervergünstigung für Versichertenberater

Xx Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxx xxxx x.xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxx xxxxxx xxx xxxx xxx.xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxxxx xx.xxx xxx xxx Xxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xx xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXXx, xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxx XXXx xxx xxx Xxxxxxxxxx xxx XXXx. Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx xx xxx XXX xxx Xxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx x Xx. xxx Xxxx x XXxXx.

Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxxx xxxxxxx xxx XXX xxxxxxxxxx, xxxxxx x.xxx XXX xxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX, xxx xxxxxxxxxx xxx xxx xxx xxx XXX xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxx xxx XXX. Xx xxxxxxxxxx xxxx xxxxxxxx x.xxx XXX xx.xxx XXX .x. xxx XXXx.

XXXXXXXXX: Xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxx Xxxxxxxxxx x xxx XX XxxxxxxXxxxxxxxxxx x xxxxx, xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xx xxxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx. Xxxx xxxxxx xxx XXX xx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx. Xxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

 

2. Übungsleiterfreibetrag:
Auch Nebentätigkeit in der Schweiz steuerbegünstigt

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx x.xx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx XXxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx xxx x Xx. xx xxx Xx. xxx XXxXxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx x.X. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

 

3. Ehrenamtliche Tätigkeit:
Mitarbeit im AStA ist steuerpflichtiger Arbeitslohn

Xx XxxxxxXxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. xXxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxx.x Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxx Xxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xxX xxxxxxxx.

  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx x xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxx xxxxxxxx, Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxXx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXxXx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.xx.xxxx, X x X xxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xxx XXxX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx.

Xxx xxxx, xxxx xxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXxXx xxxxxxxxxxxx Xxx xxxxxxx xxxxxx, xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx

Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx, xxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx, xx xx XXxX xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxxxxxxxxx, xxxxxx xxx xx xxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.

 

V. Kapitalerträge

1. Aktienverkauf:
Wenn der Verkaufserlös geringer ist als die Verkaufskosten

Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx "Xxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx. Xxx "Xxxxxxxxxxxxx" xxxx xxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXX: Xxxx "Xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxxx "Xxxxxxxxxxxxx" xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. "Xxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxx Xxxxxx, xxx xx xxxxxxxxx xxxx x.xxx XXX xxxxxxxx xxxxx, xxx Xxxxx xxx xx XXX, xxxxx xxx Xxxxxxxxx xx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxx xxxx "Xxxxxxxxxxxxx" xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxxxxxx xxxxxxxxxxxxxxxx x Xxxxxxxxx xxx xxxxx Xxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxxx xxx Xxxxxxx xxxxxxx.
  • Xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX xxx. Xxx Xxxxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx x xxx xxxxxxxxxx x xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx .

 

2. Bargeldkontrollen:
Verschärfte Kontrollen an den Außengrenzen der EU

Xxxxx xxxx xxxx xxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx x xxxxx xxx xxxxx "xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx". Xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx XX:

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

XXXXXXX xxx xxx Xxx xxx XX xxxx xxxx XXxXxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx XX xxxx xxx xxx XX xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xXxx xxx XX, Xxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

  • Xxx Xxxxxxx "Xxxxxxxxx" xxx xx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx "Xxxxxxxxx" xxx Xxxxxxx, Xxxxxxxxxxxx, XxxxxxxxXxxxxx xxx Xxxx xxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xx Xxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxx xxx xxxxxx Xxxx xxx. xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxx xxxx xxxx Xxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxx.
  • Xxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx, xxx xxx xxx xxxx xxxxxx xxxxxxx xxxx, xxxx xxxxx xxxxxxx. Xxxxxxxx xxxxx xxxxx xxx, xxxx xxxxxx Xxxx xxxxxxxxxx xxx x.xxx XXX xxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx XXxXxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX: Xxx Xxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxx xx XXxXxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx.
XXXXXXX: Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx. Xxx XXxXxxxxxxxxx xxxxx xx x. Xxx xxxx xxxxxxxxxxx, xxx xxxxXxxxxXxxxxx xxxxxxxxxxxx. Xxxx xxx xx. Xxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxx xxxx xxx xx.xxx XXX xxxxxxx xx.xxx XXXx xxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxx xx.xxx XXX xxx xxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxxx. Xx xx. Xxx xxxx xxxxx xxx xxx x. XXxXxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXxXxx xxxxxxxxx. Xxxxx xxxx x.x. xxxx xxx Xxxxx "xxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxx XxxxxxxxXxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxx x.xxx XXX xXxxxxxxxxxxx xxx xx.x.xxxxx. Xx xxxxxxxx xxx, xxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxxxxx xx Xxxxxxx, xxxxxx xx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx.Xxxxxxx xxx xxxxxxxxx Xxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: XXxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx.

 

3. Erstattungszinsen:
Sparer-Pauschbetrag nicht ungenutzt lassen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxx x.x Xxxxxxx xxxx xxxxx xxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXX xxx xxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xxxxxx Xxxx Xxxxxxxx xx xxxx xxx. Xx xx xxxxxx Xxx xxxxxx "xxxxxxxxxx" xxx, xxxxxxx xx xxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xx xxxx xx xxxxx Xxxxxx XXX xxxxxx. Xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx XXX Xxxxxxxxxxxxxxx xxxx. x,x x Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxx
Xxx Xxxxxxxxx xxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxx. Xxxx: Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxx xx, xx xxx Xxxxxx XXXx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx Xxxxx xx "x" xxxxxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxx x xxx Xxxxxx XXXx xxxxxxxxxx. Xxxx xxxx Xxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxxx xxxxx xxxxxxxx.

 

4. Darlehensverlust:
Ausfall ist steuerlich zu berücksichtigen

Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx "xxxxxxxxx." Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxxxx xxxxx xxxxxx xxx xxxxxxx Xxxxx, xx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xx.x.xxxx, x X xxxxxxx Xx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxx XXXxXxxxxxxxx xxx x.xx.xxxx xXXxXx. xxxx X X. xxx, Xx. xxx xxxx xxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx xxxx xxxxxxxxxxx, xxx Xxxxxxx xxxx xx xxxxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx x xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxx x xx xxx Xxxxxxxxxx "xxxxxxxxxxx" xxxxxx. Xxxx Xxxxxxx: Xxx xxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xXX XxxxxxxxxxXxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

 

VI. Eigenheim und Vermietung

1. Grundstücksnutzung:
Entschädigung für Hochspannungsleitung ist steuerfrei

Xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx "xxx Xxxxxx xxx Xxx, Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx" xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxxx xxx xxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

 

2. Frührentner:
Vergütungen für Solarstrom als schädlicher Hinzuverdienst

Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxxx x Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xx Xxx. x XXX XXx. Xxxx xxx x.x.xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxx: xxx XXX xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxx, xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxxxxx xxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx". Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx, x.x. xxx xxx Xxxxxx xx. Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xx xxx xxxxxx Xxxxxx x xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxxx xxxxxx, xx xxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxx xXXxXxxxxxxxxx xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXX Xxxxx xxx xx.xx.xxxx, X xx X xxxxxxx.

Xxx Xxxxx xxxx: Xxxx xxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx, x.X. Xxxxx Xxxxxxxxx, xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx "Xxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxx, xx xxx Xxxxxxxx xx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx. Xxxx Xxxxxxxx: Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxxxxx xxxxxxxx, xx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxXx xxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx.

 

VII. Renten und Pensionen

1. Direktversicherung:
KV-Beitragspflicht auch bei Finanzierung aus Abfindung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx x xx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

  • Xxxx xxxxx Xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx x xxxxx Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx x xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxx xxx xx xxx xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx x Xx. xx Xxxx x XXxX xxxxx.
  • Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx: Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxx x.xxx XXXx. Xxx Xxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxx xxx xx Xxxxx. Xxx xxxx Xxxxxxxxxxxxx xxx xx xxx xxxxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx x Xx. xx Xxxx x XXxX xxxxx.
  • Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx x xxx xxxx xx Xxxxx xxxx xxx xxxxx xxx Xxxxx xXXXxXxxxxx xxx x.x.xxxx, X xx XX xxxxx Xx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX: Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx x xx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX. Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xx. xx XXXx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx.

 

2. Betriebsrenten:
Doppelverbeitragung in der Krankenversicherung bleibt

Xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx!

Xxxx xxxxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx Xxxxxxx xxxxxx xxxx xxxxx! Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxx xxxxxx xxxxxxx xxx xxxx "xxxxx Xxxxxxxxxx" xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx.

Xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx. Xx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx: "Xxx xxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx", xxxxx xx Xxxx xxxx xxx xxxxxxxx XXXxXxxxxxxxxxxxxxx Xxxxx Xxxxxxxx, xxxxxxx xx xx xxx Xxxxx xxxxx xxx xxx xxxxxxxxx XXXxXxxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxx xxx xxx. XXXxXxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx, xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxx.

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

XXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxxxxx xxxxxxxxx xxxxxxxx, Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx xx xxxx xxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xx Xxxx xxxx xxxxx xxxxx Xxxxxx xx Xxxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx xxx xx Xxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx. Xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xx.xxx XXX xxxxx: xx.xxx XXXx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxx XXxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxx.xxxxxxx Xx.xxxxxxx XXXxxxxxxXx.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxx, xxx XXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxxx xxx x XxX xxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

 

VIII. Selbstständige

1. Personengesellschaften:
Haftungsgefahr "Organschaft" droht ab 1.1 2019

Xxx xxx Xxxx "Xxxxxxxxxxx" xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxx xxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xx Xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx "xxxxxxxxxxxxxx" x xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxx. Xxxx xx xxx x.x.xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx. XX xxxxxxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxx Xxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxx Xx. XX. Xx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxx xxx "Xxxxxxxxxxxxxxx" xxx XxxX xxxxx Xx. XX xxx xx x.x.xxxx Xxxxxxx.

Xxx Xxxxxxxxxxx: Xxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. "Xxxxx" XxxX xxxxx Xx. XX xxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx: Xxxx Xxxxxxxx xxxx xxx "Xxxxxxxxxxxx" xxx xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx XX.

Xxx xxxxxxxxxxxxxxxxxx: Xxxxxxx xxxxxxx xxx Xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxx xxxxxx. Xxx xxxxxx: Xx xxx xxxx xxxxxxxxx Xxxx xxxxxx xx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx XxxXxxxxx Xx.XX xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx. Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X.xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxx xx, xxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxx "xxxxxxxxxxxxxx" xxx xxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx, XXX xxxx, X. xxxxx. Xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxx xxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxx xxx "Xxxxxxxxxxx" xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx.

 

2. Betriebs-Pkw:
Hinzurechnung eines Pauschalwerts bei Fahrten zur Betriebsstätte

Xxxxxxxxxxxxxxx, xxx xxxxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xx Xxxx xxx Xxxxx xxxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxx xxx x,xxx x xxxxxx xxxx, xxxx xxx xxx x,xx x xxxxx xxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx x,xx x xxxxx xxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxx xxxx Xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxxx xxxx xxxx Xxxxx xx Xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxXxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxx

 

3. Umsatzsteuer:
Doch keine Steuerfreiheit für Fahrschulen und Privatlehrer?

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X x"XxxxXxxxxxxxxxxxx"x xxx XX. Xxx Xxxxxxxxx xxx xx.x.xxxx xxx xx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxx Xxxxx xxxxxxxxx, xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXx. xxx XXX: X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xxxx XxXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxx xxx x.xx.xxxx xxxxxx xx: "Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X xxx Xx xxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx." Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx x. x.xx.xxxx, Xx. Xxxxxxxxxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xx xxx Xxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxxxx xx xxxxxxxx xxx, xxxx xxxx Xxxxx "Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxx xxx xxx xxxxxxxxxxxx Xxxx xx xxxxxxxx, xxxxxxxx xx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxx xx xxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxx x xxxx xxxx xxxxxxx xxxxxxxx x xxxxxxxx Xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxx xxxxxx XxxXx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. xxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx, xx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

xxxxxx

4. Umsatzsteuer-Voranmeldung:
Besonderheit im Januar 2016 und 2021 beachten!

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxx x xxxx xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

  • Xxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx xxxxxxxxxxx Xxx.xxxxxxx XXxXx.
  • Xxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxx xxx xx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx. Xxxx xxx XXxxXxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx, xxx xx Xxxxxx xxxx xxx xxxx, xxx xxxxxxxx Xxx xx Xxxxxx xxxxx

  • Xxxxxxxxxxxx: Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx x xxx xxx xxx xxxx xxx Xxxxxxx Xxxxxxxx xxxx xxx xx. Xxxxxx xxxx, xxxx xxx Xxxxxxx Xxxxxxxx xxxx xxx xx xxx xx. Xxxxxx xxxx xxx xxx Xxx. x XXx.
  • Xxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx.x.xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XXXXxxxxxxXxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxx xxx xxx Xxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxx xxx xx Xxxxxx xxxx xxx xx Xxxxxx xxxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx x xxx xxxxx xxxxxxxxxx xxx xxxXxxxxxXxxxxxxxx xxxxx. Xxx xxxxxx: Xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xx.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxx x xxxxx xxxxx xxx Xxxxxxxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" xx xxxxxxxxx Xxxxxxx xxxxx xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx xxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxxxxxx "xxxxxxx" xxxx xxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxx, xxxxx xxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxx xx xxx Xxx. x XX. Xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xx xxxx xxxxxxxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxx

 

IX. Steuergrundlagen

1. Darlehen unter Angehörigen:
Auch auf die Besicherung achten

Xxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxx xx xx xxx Xxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxxx, Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxxx xxx xx xxxxxxxxx.

Xxx Xxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxx "Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xxxx. Xxx xxxx xxxx x.X. xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx x,x Xxx. XXXx xxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxx xxxxx xxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx, Xxx. xxxxx XX X xxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx "Xxxxxxxxx" xxxxx xxx Xxxxxxxx xxx xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

 

2. Steuerbescheide:
Nachträgliche Korrektur trotz mehrfacher Prüfung?

Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx, xxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx x XXx. Xxx xxxx xxxx xxxxxxxxxxx Xxxxxx, xxx x xx Xxxxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xx xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx XxxX xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx. Xxx xx xxx xx xxx xx xxxxxx xxxxxx: Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxx xxx x XXX xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx XX xx xxxxxxxxxxx.
  • Xxx XX Xxxxx xxx xxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxx. Xxxxxxxxxx xxxx xxxx x.x. xxx xxxxx: "Xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxxxxxxx xxx. "XxxxxxxxxxXxxxxx", "XxxxxxxxxxxxxxXxxxxx" xxxx xxxxxx Xxxxxx xxx xxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xx xx xxxx xx xxxxxxx Xxxxxxx xxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx. xx xxxxx xxxxxxx Xxxx xxxx XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx xx xxx XX xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxx xxx."

XXXXXXXXX: Xxxxxxxxxx xxx xxx XX Xxxxx xxx Xxxxxxxx xxxxxxxxxx, xx xxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx Xxx xxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx. Xxxxxxx xxx xxxxxx xxxxxx Xxxxxxxx xx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx. Xx Xxxxxxx xxxxxxxxx Xxxxxx xxx xx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xx xxxx XX xxxxxxxx xxxx. Xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx.

 

3. Zweitwohnungssteuer:
Ausnahme für Gartengrundstück ohne Wasseranschluss

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx, xxxx xxx xxx xxxxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxx xxx Xxxxxx xxx x.x.xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXx.: XX x X xxxxxxxx.

  • Xx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxx, Xxxxxx xxx Xxxxxxxx, xx xxxx xx xxxx xxxxx xx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxx Xxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxx xxxxxxx xxxxxx xxxx, xxx xxx xxx "Xxxxxx" xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxxxx xxx Xxxx xxx. Xxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx.

 

X. Schenkung und Erbschaft

1. Erbschaft:
Keine überzogenen Anforderungen an Steuerstundung

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

Xxx Xxxxxxxxxxx xxx xx xx xx Xxx. x XxxXxX xx xxxx xxxx "xxxxxxx" Xxxxx xxxxxxxxx: Xxxxxxx xxx Xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxx xxx Xxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx xxxx Xxxxxx xxxxxxx xx xxxxxxx, xxxxxx xx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx: Xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xx xx Xxx. x XxxXxX xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x XxxXxX xxxxx xxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx XXx.

Xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxx Xxxx xxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx: "Xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XxxXxX xxxxx xxx Xxxxxx." Xxxx xxx XX Xxxxxxxx xxxxxxx: "Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxx."

XXXXXXXXX: Xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxx"x xxxxxxxxx. Xxxxxxx Xxx xxxxx, xxxx xxx XxxxxXxxxxxxxxxx xxxxxxxx Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxx xxxxx xxxxxxx xxx, xxxxxxx Xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xx xxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxx xxxx xxxxxxxx, xxxxxxx xxx xxx xxxx "xxxxxxx" Xxxxxxxx xxx, xxxxxxxxxx Xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxx xxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx

 

2. Erbschaft und Schenkung:
Unbedingt Einspruch gegen Bescheide einlegen

Xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxx xx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx XX xx.X. Xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxx:

Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx.

Xxxxxxxxxxx

xx.xxx XXX

xx x

xxx.xxx XXX

xx x

xxx.xxx XXX

xx x

x.xxx.xxx XXX

xx x

Xxx xxx Xxxx xxx xxx.xxx XXX xx xxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxx XX xxx xxxxx Xxxxxxxxxx xxx xx x xxxx xx.xxx XXX Xxxxxxxxxxxxxxx xxxxxx xxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx. Xx xxx xxx Xxxxxxx, xxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx:

xx.xxx XXX x xx x x

xx.xxx XXX

xx.xxx XXX x xx x x

xx.xxx XXX

Xxxxx

xx.xxx XXX


Xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xXXX x.x.xxxx, XX X xxxxxx. Xxx xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xx xxx Xxxxx xx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx: Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxx xXx. XX X xxxxxx. Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx:

Xxxxxxx xxxx xxx xxxxx xxx .........xXxxxxxxx xxx ...... Xxxxxxxxx xxx. Xxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxx xxx xxxxx xxxxxxxxx xxxxxx:

..... XXX x ... Xxxxxxx x .......... XXX
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Xxxxx x .......... XXX

Xxxx XXX xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxx Xxxxxxxxx xx xxx xxxxxx Xxxxx xxxxxxxxx. Xxx xx xxxxx Xxxxxxxxxxxx xx xxx XXXxXxxxx xxxxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx.xxxxxx



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

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