Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxxxx xxxx

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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxx xxx x. Xxxx xxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxx Xxxx Xxxxxxx xxxxxx Xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxx xxxx xxxx Xxxxx Xxxx xxx Xxxx xxxxxxx, xx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx XXXXXXxXxxxxx xx xxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxx xxxxxx Xxxxx x xxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxx xxxx xxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxx xxx xxxx xxx XXXXXXxXxxxxx xxxxx xxx.

Xxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xx xxx xxxxxx XxxxxXxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx x xxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx.

Xxx xxx xxxx xxxxxxx xxxxx xx Xxxxxx xx "Xxxxxxxxxxxxxxx" xxxxxx. Xx x. Xxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx Xxxx xxxxxxxx. Xxx xx xxx xxxxxxx xx Xxxxxx xxxx xxx xxxx xx xx xxxxxxx Xxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx "Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxx. Xxx xxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx xx Xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx x xxxx xx xxxxxxxxx xxxxxx xxxxxx.

Xxxxxx Xxxxxxxxx: Xxx "Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx" xxxx xxx xxx "xxxxx Xxxxxx" xxxxxxxxx. Xxxxx, xxxxx xxx: Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxx xxxx xxx xxxxx xxxxxx, xxxx xxx "xxxxx Xxxxxx" xxxxxxxx. Xxxx xxxxxxxx xxx xxxxx, xxxxx xx xxx Xxxxxx "xxxxx Xxxxxx" xxxxxxxxxx xxxx. Xxxx xxxxxx: Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx "XxxxxxxxxxXxxxxxxxxxxxx" xxxxxxx, xxxxxx xx "xxxxxx xxx Xxxxx xx". Xxxx xx, xxxxx xxxxxx, xxx xxx Xxxxx xxx Xxx Xxxxxxx xxxxxxx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xx xxxx xxx Xxxxx xx xxxxx, xxxxxxxxxx xxxxx xx XXXXXX, xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxx xxxxx: Xxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxx xxx Xxxxx xx xxx xxxxx xxx Xxxxx xx xxxxxxxx. Xxx xx Xxxxx: Xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxx xxxxx xxx.

Xx xxxx xxxxxx: Xxx "Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxxxxxxxx xxx Xxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx: Xxx Xxxxx xx xxxx xx xxxxxx xxxxxxx. Xxx xx xxx xxxxxxx Xxxxx xx xxxx xx xxxxx xxxxxxxxxx xxxxxx xxx "Xxxxx Xxxxxxx xXxxxxxxxxxxxxx xx". Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx, xxx xxx "Xxxxxxxxxxxxxx x" xxxxxxxxxx xxxxxxx xxx. Xxxx xxx xx xxxxxxxxxx xx Xxxxxxx xxxxxx Xxxxxx xxxxxxxx, xx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxx: Xxx xxxxx xx XxxxxxxxxxXxxxxxxxx, xxxx xxxx "Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxx" xxxxxxxxx. Xxx xxxxx xxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxxx xx xx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx "xxxx xxx xxxxxxx Xxxxxxxxxx" xxxxxxxxx xxxx, xxxxxx xx xx xxx Xxxxxxxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxx xxxxx

xxxxxxxxx, xxx xx Xxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx, xxx xxxxxxxxxx xxxxxxx. Xxx xxxxxx xxxx xxxx xx xxxxx xxxxxxxxx Xxxxx. Xxx xxxxx xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxxxx xxx xxxxx xxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx, xxx xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxx" xx xxxxxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxx Xxxxxx xxxxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Hohe Energiekosten:
Energiepreispauschale auch für Minijobber

Xxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.x.xxxx, xxxx xx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx X x X xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxx XXXxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxx xxx xxx XXxXxxxxx.

• Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx, xxx xx Xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxx XXX xx x. Xxxxxxxxx xxxx xxxxxxxx. Xxx x. Xxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxx xxxx Xxxxxx, xxx xxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.
• Xx xxxxx Xxxx, xx xxx xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx, xx xxx Xxxxxxxx xxx xxx XXX xxxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxx XXX xxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx. Xxx xxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XXX xxxxxxxxxxx x xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxx.

Xxxxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x xxx xx xx XXX XX. Xxx Xxxxxxxxxxx xxxxx xxx XXX xxxx xxx xxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx XXX xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx x.x., xxxxx Xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxx xx x Xx. xxx XXxX xxxxxxxx.

Xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxx Xxxxxxxxxxxxxxx. Xxxxx xxx XXX xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx XXX.
• Xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx, xxx xxx XXX xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xx xxxxxxxxx xxx xx Xx. x XXxXx. Xxx Xxxxxxxxxx xxx xxx XXX xxxxxxx xx xx Xx. x Xxxx x XXxX xxxxxx xxx xxx XXX xxxxxxxxxx xxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxx Xxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx XXX xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxx xxxx xxx XXX xxxxx xxx xxx xxxxXxxxxXxxxxx xxx x.xx.xxxx: xxxxXxxxxXxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx.

xxxxxx

2. Arbeitsmittel:
Schwarzer Anzug keine typische Berufskleidung

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxx"xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxx x Xxxxxxxxxx xxxxx. Xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx

Xx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx: xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx Xxxxxx xxx xx.x.xxxx, X X xxxxxx, xxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx, xxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxx, xxx xxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxx Xxxxxx, xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxxxx xxxxx:

Aufwendungen für bürgerliche Kleidung sind steuerlich nicht absetzbar

Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx, xx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxx xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxxxxxxx, xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxx Xxxxxx xxx Xxxxxxx.

Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Aufwendungen für typische Berufskleidung weiter abzugsfähig

Xxxxxxxxxxxx xxxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx xxx. xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx x.X. xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x.xx., xxxxx.

Xxxxx:xxxxxxXxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx xxx. xxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx.

XXXXXXX:xxxxxxXxxxxx xxx XXX xx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx Xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Fahrten zur Arbeit:
Fahrtkosten bei Leiharbeitnehmern

Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxx xxx xx Xxxx xx XxxxxxxxxxxxXx xxxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx.

• Xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx", xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxx xx xxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.
• Xxxx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx x"xxx xxx Xxxxxxxx"x, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xx Xxxxxx xx xxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxx Xxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xx Xxx xxx Xxxxxxxxxxxxxx xxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxx.

• Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.
• Xxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx
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xxxxxx

4. Infektionsschutzgesetz:
Auch Arbeitnehmern drohen Nachforderungen

Xxx Xxxxxxxxxxxxxxxxxxxxxx xXxXXx xxxxx xx xx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxx xxxxx xx xxxx. Xxxxxx xx Xxxxx xxxx, xxxx xx Xxxxxxxx xxx Xxxxxxxx, xxxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx xxxxxxx Xxxxx xx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xx xxx xxxxxx xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxx. Xxxxxx xxxx:

• Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx XxXX xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx:
Xx Xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxx x.xxx XXX xxxxxxxx xx.xxx XXX xxxxx xxxx xxx XXX Xxxxxxxxxx xxxx xxx XXX Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx XxXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx.

Xxxxxxxxxx xxxx xxx x xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxx x xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx, xxxxxxx xxx x.xxx XXX. Xxxxx: Xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx xxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxxxx Xxxxxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx XXX, xxxx xxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx x.xxx XXX xxxxxxxxx xXxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxx xxxx xx xxxx xxxx xxx xxxx xx xxxx xxxxxxxx xxxx, xxxxx xxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.

Xxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxx xx xxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxx xxxx xxxx xxxxxx xxxx xxxxxxxxxx xxxx, xxxx xx xxxx xxx Xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx.

xxxxxx

5. Corona-Pflegebonus:
Bundesfinanzministerium beantwortet Zweifelsfragen

Xxx xxxxxxx Xxxxxx xxxxx xxx Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xx xxxxxx Xxxxxx xxx xxx xx xxxxxxxx XxxxxxxXxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxxxxx xxx x Xx. xxx XXxXx. Xx xxxxxx Xxxxx xxxx xx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx. Xxx XXX xxxxx xxx xx xxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxx xx xxx XxxxxxxXxxxxxxxxxx Xxxxxxxx xXXX Xxxxxx xXxxxxxxx xxxxx Xxxxx XXXXxxxxxx. Xxxx xxxxxx Xxxxxxxxx:

• Xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxxxxxxxxxx xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x"Xxxxxxxxxx"x, xxxx xxx xx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx.
• Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxxx.
• Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx: Xx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx, xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx "XxxxxxxXxxxxxxx xxx xxx Xxxxx xxx
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• Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx, xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx Xxx xxxx xxx xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xx. xxx XXxX xxxx xxx xx xxx Xxxxxx xxx x.xxx XXX xx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxx xx x.xxx XXX xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxx xxx xxxxxxxxx Xxxxxxxxxxx.

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6. Verdienst:
Sind Zuschläge für Rufbereitschaft steuerfrei?

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

8. Freie Unterkunft:
Sachbezug bei Zusammenleben in einer Wohngemeinschaft

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

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

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

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

Die Grundsätze

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

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

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

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

Begrenze Verwendungsdauer bei Berufssoldaten

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

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

Sonderfall Zeitsoldaten

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

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

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

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

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

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

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

Kürzung der Werbungskosten

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

II. Privater Bereich

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

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

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

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

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

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

Handwerker: Keine Pflicht zur Aufklärung über Folgen einer Barzahlung

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

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

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

Architekt: Aufklärung über denkmalschutzrechtliche Gesichtspunkte?

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

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

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

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

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

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

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

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

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

Xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx.

Übernahme der Kosten für eine stationäre Pflege

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

Übernahme der Kosten für eine ambulante Versorgung

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

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

Formelle Voraussetzungen gelockert

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

Es darf kein Drittaufwand vorliegen

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx
• Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx Xxxxxxxxx

xxxxxx

3. Spenden und Mitgliedsbeiträge:
Freifunkvereine sind gemeinnützig

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

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

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

Wenn der Unterhaltszahler im Ausland lebt

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

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

Wenn der Unterhaltsempfänger im Ausland lebt

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

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx
• Xxxxxxxxxxxxx xxx Xxxxxx X x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx

xxxxxx

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

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

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

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

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

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx:

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

III. Kinder

1. Kindergeld:
Vorsicht bei Übergangszeit zwischen zwei Ausbildungsabschnitten

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

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

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxx xxxx Xxxxxxxxxxxxxxxx
• Xxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

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

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3. Kindergeld:
Ist eine Facharztweiterbildung noch eine Erstausbildung?

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

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

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xxxxxx

IV. Kapitalerträge

1. Verlustausgleich:
Ehegattenübergreifender Verlustausgleich jetzt möglich

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xxxxxx

V. Eigenheim und Vermietung

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

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2. Grunderwerbsteuer:
Sonderwünsche sind nachträglich zu versteuern!

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3. Zweitwohnungsteuer:
Tatsächliche Eigennutzung der Wohnung unerheblich

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx xxx Xxxxx Xx. xx: XxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx
• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Frührentner:
Aufwandsentschädigung aus einem Ehrenamt als Hinzuverdienst

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

• xxxxxxxxx Xxxxxxxxxxx, x.X. xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx.
• xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx xx Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX XXx.

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

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Familienheim:
Steuerfreiheit bleibt bei Auszug aus Gesundheitsgründen erhalten

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

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

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

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

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

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Künstlersozialversicherung:
Keine Abgabepflicht bei einmaligem Auftrag

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

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

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

2. Berufsgenossenschaften:
Neue Unternehmensnummer ab 1.1.2023

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

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xxxxxx

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

Xxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xx xxx x.x.xxxx Xxxxxxx xxxx: Xx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxx. Xxx xxx Xxxx xxxxxxxxxxxx XXxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxx.

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• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx
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xxxxxx

4. Arbeitgeber:
Seit August 2022 wesentlich mehr Pflichten beachten

Xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx, xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxx xxxxx, xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxx, xxxxxx xx xxxx xxxxxxxxx, xxxx xx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx.

Xxx xxxxxxxx Xxxxxxxxxxx xxx xxx XXxXxxxxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx.

Änderungen des Nachweisgesetzes

Xx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxxx.

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• Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xx Xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx. xxxxx xxxxxxxxx Xxxxxxxxx xxxx x xxxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxx xxx Xxxxxx xxxxxxxx.
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XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xx x.xxx XXX xxx Xxxxxxxx.

Änderungen im Teilzeit- und Befristungsgesetz (TzBfG)

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xxxxxx

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

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xxxxxx

IX. Steuergrundlagen

1. Steuerbescheid:
Absenkung des Zinssatzes auf Steuerzinsen

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xxxxxx

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

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X. Ausland

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

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XI. Soziales

1. Arbeitslosengeld II:
Trinkgelder als Einkommen anrechenbar?

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