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. Auslandssemester und Auslandspraktika:
Miete und Verpflegung bei Zweitstudium absetzbar

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2. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2021

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3. Arbeitszimmer:
Neue Homeoffice-Pauschale steuerlich absetzbar

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4. Arbeitszimmer:
Berufliche Nutzung einer Wohnung im selben Haus

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5. Fortbildung:
Kürzung der Kosten um steuerfreie Stipendien?

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6. Minijobs:
Stundenzahl an erhöhten Mindestlohn anpassen!

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7. Aushilfsjobs:
Ausnahmeregelung endete am 31. Oktober 2020

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8. Dienstwagen:
Minderung des Nutzungswerts um Garagenkosten?

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xx xxx xxxxxxx Xxxxxx xxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

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

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxx xx xxxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxx xxx. Xxxx xxxxxx xx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx "xxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxxx xxxx xxxxx xxx Xx. XXXX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx XX Xxxxxxxx xxxxx xx xxxxxx xxxxxxxxx Xxxxxx xxx xx.x.xxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

9. Dienstwagen:
Schätzung der Stromkosten für das Aufladen von E-Fahrzeugen

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

  • Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx.

Xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

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xx XXX xxxx Xxxxxxxxxxxxxxxx

xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx

xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

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xx XXX xxxx Xxxxxxxxxxxxxxxx

xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx

xx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxXxxxxx.

xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxx xxxx xxx xxxx Xxx xxx xxxx xxx xxxx Xxxxxxx xxx. Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxx xxxxxxx xxxxxxxx, xxx xxxxxxxxxx xxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx XxxxxxXxxxxxxxx Xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

10. Arbeitgeberleistungen: Steuerfreiheit für Corona-Bonus verlängert

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx XxxxxxxXxxxx xxx xxx xx x.xxx XXX xxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxx Xxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xxx xx. Xxxx xxxx xxxxxxxxxxx xxxxxx xxx x Xx. xxx XXxX, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx x.xxx XXX xxxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxx, xxxx xxx Xxxxx xxxxxxxx "xx xxx" xxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx. Xxx xxx xxxxx xxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx.

xxxxxx

11. Kurzarbeitergeld: Steuererklärungspflicht bei Leistungen von mehr als 410 EUR

Xxxxxxxxxxx xxx XxxxxxxXxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xx xxxxx xxx Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxx xxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxXxxxxxx xxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx, xxx xxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxx x Xx. xxx XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxx xxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx. Xxxxxxx: Xxxxxxxx, xxx xxxx xxx xxx XXX Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx "xxxxxxxxxx" xxxxxx, xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xxx xx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

12. Sachbezüge: Ab 2022 Erhöhung der Freigrenze auf 50 EUR

Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxx. Xx xxx Xxxxxx xxxxxxx xxxxxxxxx xxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx", xxx xxxxx Xxxx xx XXX xxx Xxxxx xxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx XXX xxx xx XXX xxxxxxxxx xxx x Xxx. x Xxxx xx XXxX, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxx xxx Xxxxxx xxx xx XXX xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx, xxxxx xx xxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

13. Verlust des Arbeitsplatzes: Outplacement-Beratungen nun doch steuerfrei

Xxxx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx x
Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. xx x Xx. xx XXxX xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

xxxxxx

II. Privater Bereich

1. Haushaltsnahe Dienstleistungen:
Kosten für Reinigung einer öffentlichen Straße

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx XXxXx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

  • Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxx, Xxxxxx xxxxxxxx xxx Xxxxxx xxxxxxx xx Xxxxxx. Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxx "xx Xxxxxxxx", xxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxx x.X. xxx xxx Xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.
  • Xx Xxxxx xxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX: Xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxx, xxx x.x. xxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxx xxx xxx XXx xxxxxxxxxx xxx xxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Haushaltsnahe Dienstleistungen:
Kosten für Hausnotrufsystem steuerbegünstigt

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxx xxxx xxx Xxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxx xxxxxxx xxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxx x xxx xxxxx xxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx:

  • Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xx xx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx xx xxxxxxx Xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxxx xxxx xxxx xxx xxxxxx Xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Außergewöhnliche Belastungen:
Unterhaltszahlungen im Januar leisten

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxx:

  • Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx, xxxxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xx xxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxx. Xxxx xxx XXX xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xx xxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx, xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxx. Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xx xxxxxx xx Xxxxxx xxxx xxxxxxxx Xxx xxx xxx xxxxxx Xxxxxxx xx xxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

xxxxxx

4. Handwerkerleistungen:
Welche Bescheinigung ein Mieter fürs Finanzamt benötigt

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x x. x XXxXx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx. xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx:

  • xxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxx xxx Xxxxxxxxxxxx xxx
  • xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx.

Xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx, xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx XXXxXxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxx. Xxxx xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. XXXXXXX: Xxxx xxxxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Gemeinnützigkeit:
Höhere Freibeträge für Übungsleiter und Ehrenamtler

Xx xx.xx.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxxxx", xxx xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx x.xxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx xxx XXX. Xxx xx xxxxx Xxxxxx xxx xxx XXX xxxx xx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxx Xxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx Xxx xxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxx xxxxx xxx Xxxxxxxxxx", xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx.xxxxxxxxxxx.xx xxx Xxxxx xxx Xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

III. Kinder

1. Trennungskinder:
Erhöhung der Unterhaltssätze

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx XxxxxxxXxxxxxx xxxxx XxxxxxxXxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx x xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

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xxxxxx

2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

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xxxxxx

3. Alleinerziehende:
Höherer Entlastungsbetrag bleibt dauerhaft

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx XXxXx.

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xxxxxx

IV. Kapitalerträge

1. Verluste aus Kapitalanlagen: Verlustverrechnung nun bis 20.000 EUR möglich

Xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxxxxx xxx xxx xx Xxx. x Xxxx x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

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xxxxxx

2. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

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xxxxxx

V. Eigenheim und Vermietung

1. Verbilligte Vermietung:
Neue 50-Prozent-Grenze kommt tatsächlich

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xxxxxx

2. Handwerkerleistungen:
Arbeiten im Betrieb des Meisters nicht begünstigt

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xxxxxx

3. Wohnungskauf:
Kaufpreisaufteilung bei Erwerb einer vermieteten Wohnung

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xxxxxx

VI. Renten und Pensionen

1. Hinzuverdienst:
Üppige Hinzuverdienstgrenze für Frührentner verlängert

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xxxxxx

2. Doppelbesteuerung von Renten:
Finanzverwaltung bleibt bei harter Linie

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VII. Selbstständige

1. Corona-Pandemie:
Erweiterung der Hilfen für betroffene Unternehmen

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xxxxxx

2. Betriebseröffnung oder freiberufliche Tätigkeit:
Jetzt ist eine elektronische Anmeldung erforderlich

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3. Künftige Investitionen:
Verbesserungen beim Investitionsabzugsbetrag

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxx Xxxxx xxxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx xxx.xxx XXX. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xx Xxxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx.

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4. Künstlersozialversicherung:
Abgabe bleibt bei 4,2 Prozent

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5. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

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6. Insolvenzgeldumlage:
Umlagesatz U3 steigt zum 1. Januar 2021

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VIII. Steuergrundlagen

1. Steuererklärung 2019:
Abgabefrist für beratene Steuerbürger bis 31. August 2021

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2. Steuererklärung 2019: Jetzt freiwillige Einkommensteuerzahlung leisten

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