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.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Werbungskosten:
Geringfügige Erhöhung des Arbeitnehmer-Pauschbetrages

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2. Arbeitszimmer:
Neue Regeln beim Werbungskostenabzug

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3. Homeoffice:
Verbesserung der steuerlichen Pauschale

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4. Arbeitszimmer:
Arbeitsplatz wegen gesundheitlicher Probleme nicht genutzt

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5. Auslandsreisen:
Geänderte Verpflegungs- und Übernachtungspauschbeträge

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6. Minijobs:
Änderung der Umlagen U1, U2 und U3

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7. Aushilfsjobs:
Erhöhung der Lohngrenze für Pauschalversteuerung

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xx x.xx.xxxx

xxxxxx

8. Inflationsausgleichsprämie:
Fragen-Antworten-Katalog nunmehr veröffentlicht

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXxx xxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxx:xxxxxxXXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxx xxx XXX xx xxxxxxxxx Xxxxxx Xxxxxxxx:

Xxxxx:xxxxxxXxx xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx

Xxxxxxx:xxxxxxXxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxx xxxxxx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx

Xxxxxxx:xxxxxxXxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xx. Xxx Xxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxx "xxxx" Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxx xxx xx.xx. xxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xx. xxx XXxX xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.xx.xxxx xxx xx.xx.xxxxx xxxxxxxxxx.

Xxxxx:xxxxxxXxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

Xxxxxxx:xxxxxxXxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xx xxxxxxx x xxxxxxxx xxx xxx xxx XxxxxxxXxxxxxx xxxx xx x Xx. xxx XXxX x, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. xXxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxx.

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xxxxxx

II. Privater Bereich

1. Kosten für Müllabfuhr:
Weiterhin kein Abzug als haushaltsnahe Leistung

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxxx xxx xxx Xxx. x 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. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. xxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx x xxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxx.

Xxx xx XxxxxxXxxxxxxxx Xxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx X, Xxx. xxxxx XX X xxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxx Xxxxxxxx x xxxx xx xxx XXxX xxxxxxxx.

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Xxxxx:xxxxxxXx xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx, xxxx xx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxx, xxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxx xxxxxx xxxxxx xxxx.

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xxxxxx

2. Unterstützung bedürftiger Personen:
Erhöhung des Unterhaltshöchstbetrages

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Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xxxxxxxx, xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. XXX xxx xxx, xxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxx XxxxxXxxxxx xxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Unterstützung bedürftiger Personen:
Unterhalt bereits im Januar 2023 leisten!

Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx xx xx.xxx XXX xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxx xxxxxxx xx Xxxxxx.

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Behinderung:
Liegefahrrad als außergewöhnliche Belastung?

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xx xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx. Xxxx xxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxx: Xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxx. x XXX X xxxxxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxx xxx "xxxxxxxxxxxxx xxxxxxxxxx" xxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXXx.

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Xx xxx Xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxxx xx xxxxxxxxx xxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxx Xxxxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxxx xxx Xxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Energiepreispauschale:
Ist die Besteuerung überhaupt zulässig?

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxx.

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Xxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxxx, xxx xx xxxxx "Xxx" xxxx "Xxxxxxxxxxx" xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx "Xxx" xxxx "Xxxxxxxxxxx" xxxxxxxx.

Xxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx. xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxx xxxxx xxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxx xxx XxxxxxxxXxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxx xxxxxxxx, xx xxxx xxxx xxx Xxxxx xxxxx Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx XXX xxxx xxx XXxxxX xxxxxxxxx xxx.

xxxxxx

6. Elektrofahrzeuge:
Verlängerung und Absenkung der Kaufprämie

Xxxx Xxxxxxxxx, xxx xxxx xxx x.xx.xxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xx.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xx xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx. Xxxx XxxxxxxxXxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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7. Corona: Verlängerung der Steuererleichterungen für Hilfeleistungen

Xxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx XxxxxxxXxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxx XxxxxxxXxxxx Xxxxxxxxxx". Xxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.xx.xxxx, xxxxxx xxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx x xxx xxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

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8. Hochwasserhilfe 2021:
Verlängerung der Antrags- und Bewilligungsfrist

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Xxx "Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxxxx xxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxx xxx Xxxx xxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxxx xxx xx.xx.xxxxx.

Xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxx xxxx" xxx xxxxx Xxxxxxxxxxxxx xxx xxx xx xx Xxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxx, xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xx xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xx Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Alleinerziehende:
Erhöhung des Entlastungsbetrages

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, 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 xxx xxx XXxXx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx xxxxxxx xxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxx xxxxxxxxxxxx. XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx XXX xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxxxxxxx Xxx xx xxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Entlastungsbetrag für Alleinerziehende:
Zeitanteilig bei Trennung oder Heirat zu gewähren

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, 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. Xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx. Xx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx XXX xxx x.xxx XXX xxxxxxxxx xxx xxx XXxXx.

Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx. Xxxxx xxx xx xxxxxxxxx, xxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxxxx :xxxx:

Xx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxx, xxxxxxxxxxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxx.
Xx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx Xxx xxx Xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xx xx. Xxxxxx xxx Xxxxxx xxxx xxxxx xxx xxxx Xxxxxxx, Xxxx Xxxxxxx, xx xxx Xxxxxxx xxx xxx. Xxxx Xxxxx xxx Xxxx Xxxxxxx xxxxxxxx xx xx. Xxxxxxxx xxxx xxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX x xxxx xx x.xxx XXX xx Xxxxxxxx xxxxxx.

Xxx Xxxxx xxxxx xxx xxxxxx XXXxXxxxxxx xxxxxx:xxxxxx"Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xxxx xx, xxx XXxX xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxx ...".xxxxxxXxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxx xxx xxxx xxxx xxx XXXxXxxxxx XXX X xxxxx xxx xxxxxxxx Xxxx xxx xxxx xxx xxxxxxxx XXXxXxxxxxxxx xx, xxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxx:

Xxxxxxxx:
Xxxx Xxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx Xxxxx xxx Xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx. Xx xx. Xxxxxx xxx Xxxxxx xxxx xxxxx Xxxx Xxxxx xxx. Xxxx xxx Xxxx xxxx xxxxxxx xxx "XxxxxXxxxxxxxx" xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX x xxxx xx x.xxx XXX xx Xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxxxx, xxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxx. Xxxxxxxxxx xxxx xx xxxxx xxxx Xxxxxxxxx: x. Xx xxx xxxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxx Xxxx, Xxxxxxxx, Xxxxxxx, Xxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx. x. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxxxxxx xxx. x. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx, xxxxxx xxxxxxxxxx. Xx xxx xxxx xxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Familienförderung:
Erhöhung von Kindergeld und Kinderfreibetrag

Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx. Xxxxxxx xxxxxx

xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxx xxxxxx x.xxx XXX xxx xxxxxxx x.xxx XXX xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx x.x.xxxx xxx xxx x.x.xxxx.
xxx Xxxxxxxxxx xxx x.x.xxxx xxxx xxxxxxxxxx xxx xxx XXX xxxx xxxxx Xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxx Xxxxxx xxx xxx Xxxxxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

xxxx x xxxx

Xxxxxxxxxx x xxxx xxx xxxxx xxx xxxxxx Xxxx

x xxxx xxx xxxxxx Xxxx

x xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx

xxxxxxxxxXXX

xxxxxxxxxxxx

xxxxxx

xxxx

xxxxxx

xxxx

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xxxx

xxxxxx

xxxx

Xxxxxxxxxxxxxxxx

XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx

x.xxxxxxxxxXXX

Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx

x.xxxxxxxxxXXX

XxxxxxxxxXXXxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xxxx x.xxx XXX xx Xxxxxxxxxx xxx. x.xxx XXX xxx Xxxxxxxxxx.

Kindersofortzuschlag

Xxxx Xxxx xxxx xxxxxxxx xxx Xxxxx xxxxxxxxxx Xxxxxx, Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx XXX XX, XXX XXX, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxXXx, Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxx xx XXX XX, xx xxx XXX XXX, xx xx XxxxxXX, xx xxx XXX, xx xx Xxx. x Xxxx x XXXXx. Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx XXXxxxxxxxxx xxx XXX xxxxxxxxx xxx Xxxx.

Kinderzuschlag

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxxx xxxxxx xxxxxxxxx, xxxx xxx xxxxx xx xxxxx xxxx xxx xxxxx xxxxxx, xx xxxx xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xx Xxxx xxxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Ausbildungsfreibetrag:
Erhöhung des Abzugsbetrages

Xxxxxx xxxxx xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxx "Xxxxxxxxxxxx", xxxx xxx Xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxx Xxx. x XXxXx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxxxxxxxx: Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Kinderfreibetrag:
Beantragung nur noch mit Identifikationsnummer des Kindes

Xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. XXXXXXX xxx xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxx xx xxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx, xxxx Xxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx

xxxxxx

IV. Kapitalerträge

1. Kapitalerträge:
Erhöhung des Sparerpauschbetrages

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxx xxx xxx XXX xxx Xxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxxxxxx, xxx Xxxxxxxxxxxxx xxx x. xxx XXX xxx x.xxx XXX. Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Müssen Freistellungsaufträge neu erteilt werden?

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxxx x xxxx, xxx xxxxxxx! x xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx,xxx Xxxxxxx xxxxxxxx. xXxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx XXX, xx xxxx xxx xxx Xxxxxx xxx xxx XXXx. Xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx xxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxx xxx xxx. Xxxxxxxxxxx xxxxxx xxx Xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxx xx. Xxx Xxxx xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Grundsteuer:
Soll jeder Grundsteuerwertbescheid angefochten werden?

Xxxxxxxxxxx xxx xxx xx. Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx. Xx xxxxxx xxxx xxx xxxxxxx Xxxxxxx: Xxxx xxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx Xxxxxx Xxxxxxxx, xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xXxxxx xxxxxx: XxxxXxxxxx Xxxxxxxx "Xxx xxxx Xxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx"x. Xx xxxxxx xxxx xxx Xxxxxx xxx Xxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxx xxx xxxxx Xxxxx xxx xxxxxx xxxxx xxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx, xx xx xxx Xxxxx xx Xxxx xxxxx. Xxxxxxxxx xxxxxx xx xxx Xxxxx x xxx xxxxxxxx Xxxxx x xxxxxxxxxxxxxxx xxxxxx:

Xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxx xxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxx xxxxxxx.
Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx.
Xxx xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxx x xxx xxx Xxxxxxxx x xxxxx xxxxxxxx, xxxx xx xxxx xxx xxxxx Xxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx xxxxxx xxxxxxx, xxxx xxxxxx xxxx, xxxxxx xx xxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx.
Xxxxx Xxx xxxxxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xx Xxxxxxxxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxx xxxxx xxxx Xxxxxx. xx xxx XxxX xxxxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxx x xxxx:xxxxxx"Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxxx xxx xx Xxxx xxxxxxxxxx xxx xxx xxxxx xxx Xxxx xxxxxxxxxxx Xxxx, xxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx xxxx xxx xx.xxx Xxxx xxxxxxxx."xxxxxxXxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxx x xxx Xxxxxxxxxx:xxxxxx"Xxxx Xxxxxxxxxxxxxx ... xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx."xxxxxxXx xxxxxxxx xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.
Xxx xxxx, xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx, xxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx xxxxx, xxxxxx x xxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxx xxxxxxxx, xxxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx.

Xxx xxxxx Xxxxxxxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

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Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

xxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx ........ Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxx xxxxxxx xx Xxxxxx xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx, Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxx Xxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxx xx xxxxxx. Xxx Xxxx xx xxx Xxxxxxx xxxxxx:xxxxxx xxxxx:xxxxx.xxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxx

Xx xxx Xxxx Xxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx:xxxxxx"Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxx xxxxxxxxx xx xxxxxxxxxxx."xxxxxxXxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx "xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxx. "Xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx."

Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxx Xxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxxxxxxx xxx, xxxx xx xxxx xxxx xxxxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx: x X xxxxxxx. Xxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxxxx, xx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Fotovoltaikanlagen:
Ertragsteuerbefreiung und Nullsteuersatz

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xx xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxx xx x.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxx x xxx Xxxxxxxx xxxxx x xxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx.

Was gilt umsatzsteuerlich bei Mietmodellen?

Xx xxx Xxxxxx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xx Xxxxxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxxx, xx xxxx xxxx xxxxxxxxxxx xxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

XXXXXXXXX: xxxxxx Xxxxxxxx Xxx xx xxx Xxxxx xxxx xxx XxxxxxxXxxxxxxxx Xxxxxxx xXXXxx "Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

3. Vermietung:
Kein Verbot für eine kürzere Abschreibungsdauer

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX. Xxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx XxXxXxxx. Xxx xxxx xxxxxxx x xxxx x,x Xxxxxxx, xx xxxxxxx Xxxxxxx xxxx x Xxxxxxx. Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx x xx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx x xxx xx, xx xxxx xx Xxxxxx. Xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxXxX xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xx Xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxx xx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx Xxxxxxxxxxxxxxxx xxxxx "XxX xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx" xxx x.x.xxxx xxxxxxxxx. XXXX xxxx xxxx xxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxx xxx xxx xxxx xxxxx xxx Xxxxxx xxx XxXxXxxxxx xxxxxxxxx Xxxxxxxx xxx x Xxx. x Xxxx x XXxX xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Vermietung:
Erhöhung der linearen Abschreibung

Xxxxxx xxxxxx Xxxxxxxx, xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxx xxx x Xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx xx x,x Xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxxxxx xxxxxx, xxx x Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx: Xxx Xxxxxxxx xxx xxxxxxxx XxX xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxx XxXxXxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxx xx Xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Vermietung:
Erneuerte Sonderabschreibung für Mietwohnungen

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxXxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxx.

Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxxxx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxx x x x.x. xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.
Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx.
Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxXxxxxxxxxxxxxxxxxx, xxx Xxxx xxxx xxxxxxxxxxx xxx, xxxxxxxx, xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx xxx xx Xxx. x xxx x xxxxx xx xx Xxx. xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x:

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxx xxxxxxx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxx x x x.x. xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
Xxxx xx xx XXxX xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
Xxxx xx xx XXxX xxxxxxxxxxx xxxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx xxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx, xx xxx xxx xxxx Xxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxx xxxx xxx "Xxxxxxxxxxxxx xx" xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxXxxxx xx xxxxxxxx. Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx" xXXXx. Xxx XXXxXxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XXX xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXX xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxx Xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx XxxXxxxxxxxXxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxx xx Xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

xxxxxx

6. Verkauf eines Mobilheims:
Steuerpflichtiges privates Veräußerungsgeschäft

Xxx xxxxxx XxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx xxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxx xxxx xxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxx xxxx Xxxxxx.

Xxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxx "Xxxxxxxx" xxx xxxxxxx Xxxxx xxx Xxxxx, xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx XxX,Xx xxxxxxxxx XX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, x X xxxxxx.
Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXxxxX XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, x XX xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx, xxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxx, xxx xxx XXX xxx xxxxxxxxx xxx.
Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xx xxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx Xxxxx. Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxXx. Xxx xxxxxx, xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx. Xxxx: Xxxx xx xx Xxx. x Xxxx xxxxxxxXx. xxxxxxxXXxX xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx.
Xxx xxxx xx xxxx xxxxxx: Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxx. Xxx xxx XxxxXxxxxxxXxxxxxxx xxxxxxxx xxxx xx xxxx xxxx xxxxxxxx Xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xxx xxxx Xxxxx. Xx xxxxxxxx xx xxxx xx Xxxxxxxxxx: Xx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xx xxxxxxxx xx xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx XxxxxXxxxxx xxx Xxxxxxxxx xxxx. Xxx xxx xxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxxxxx xxxx xxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxx x xxxxxxxxxxxxxxx x xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xxx XXX xxxxxxxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

7. Grunderwerbsteuer:
Keine Abgabe für unerschlossenes Gemeindegrundstück

Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxxx xxxxx

Xxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. XXXX: Xxxxxx Xxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx XXX xxxxx xxx Xxxxx xxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
Xxx XXX xxxxxxxx xxx xxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxx:xxxxxxXx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

8. Grunderwerbsteuer: Erhöhungen in Hamburg und Sachsen

Xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx. XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxxxx. Xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx x,x xxx x,x Xxxxxxx, xx Xxxxxxx xxx x,x xxx x,x Xxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxxxxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxxxx

XxxxxxXxxxxxxxxxxx

Xxxxxx

Xxxxxxxxxxx

Xxxxxx

Xxxxxxx

Xxxxxx

XxxxxxxxxxxxXxxxxxxxxx

Xxxxxxxxxxxxx

XxxxxxxxxxXxxxxxxxx

XxxxxxxxxxXxxxx

Xxxxxxxx

Xxxxxxx

XxxxxxxxXxxxxx

XxxxxxxxxxXxxxxxxx

Xxxxxxxxxx

x,x x

xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

9. Grunderwerbsteuer:
Verlängerung des Zuschussprogramms in NRW

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

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx Xxxx xx Xxxxxxxxxxx xxx. Xxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx XXX xxx x.xx.xxxx. Xxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx:

Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxx, xxx xx XXX xx xxx Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx. xxxxxxxx.
Xxx Xxxxx xxxxx Xxxxxxxx xxxxxx, xxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx
Xx xxxx xxx xxxxxx Xxxxxxxxxxx xxx x Xxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxxxxxx xx.xxx XXX. Xxxxxx xxxxxxxxxxxx: Xxx xxx xxxxxx xxx.xxx XXX xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.
Xx xxxx xxxxx xxx Xxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx XXX xxx Xxxxxxxxxx xxxxxx. XXX xxx xxxxxxxxx xxx Xxx. XXX xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx XXX.XXXX xxxx xx Xxx. XXX xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxx xxxxx xx.xxx Xxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxx xxx xxx Xxx. XXX.
Xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxXXX.XXXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Steuererklärung:
Vereinfachte Veranlagung von Rentnern und Pensionären

Xx xxx XxxxxxxxxxxxxxXxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx. Xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xx Xxxxxxxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx. Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx.
Xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.X. xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
Xxx Xxxxxxxxx xxxx Xxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxxxxxxx xx xxxxxxxxx, xxxx xx xx Xxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx. xXXxXxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxxxxxx:

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx

xxxxxx

2. Rentner und Pensionäre:
Wie die Energiepreispauschale zu versteuern ist

Xx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXXxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxx Xxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx x"XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

xxx XXXXXXX xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxx x xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX, xxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.
Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxx.

xxx XXXXXXX xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x Xxxx x XXxX xxxxxxx. Xxx xxx xxxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx x xxx xxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxxxxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x

Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxx.

xxxxxx

3. Energiepreispauschale:
Rentner mit Minijob - erste Pauschale bleibt steuerfrei

Xxxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxx x. Xxxxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxx xx Xxxxxx x"XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx"x "Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx.

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xxxxxx

4. Hinzuverdienst:
Wegfall der Hinzuverdienstgrenze für Frührentner

Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

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

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xxxxxx

5. Erwerbsminderungsrentner:
Erhöhung der Hinzuverdienstgrenze

Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xx xxxx xxxxxxxxx, xxx Xxx xxxxxx xxxx xxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx

Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx xxxxx: xx.xxx XXX x x,xx x xx.xxx XXX x x,x x xx.xxx XXXx.
Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx x.xxx XXX xxx xxx xxx Xxxxx xxxxxxxxxxx.
Xxxxx xxxx Xxxxxxxxx xxx x,xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxxx.

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Xxx xxxxxxxxxXxxxx xxxxx xxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx x xx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx. Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
Xxx xxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx: x.xxx XXX x xx x xx.xxx XXX x xxx xxxxxxxxx.xxx XXX xXxxxx xxx. xx.xxx XXX xXxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

6. Besteuerungsanteil:
Steuerlicher Rentenbeginn bei aufgeschobener Rente

Xx xxxx xxxxx xxx Xxxxxxx, xxx xx xxxxx xxx xxxxxxxx xxxx Xxxxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxXxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxx xxxx xx xxx Xxxxx xxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xx x,x x xxx Xxxxxxxxxxxxxxx x xxx xxx xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx Xxxxxx xxxx xxxxx Xxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxx.
Xxxx xxx xxxxx xx xxx xxx xxxxxxxxxxxx Xxxxx xxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx. xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxx" xxxxx xxxxxxxxxXxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xx xx xx XXxX xxx Xxxx xx xxxxxxxxx, xx xxx xxx Xxxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx "Xxxx xxx Xxxxxxxxxxxxx" xxx xxx xxxx xxxxxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx Xxxx x XXxX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxx. Xxxxxx xxxx xx xxx Xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx.

Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxx xxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XXX XXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Schenkung und Erbschaft:
Höhere Immobilienwerte bei der Besteuerung

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

Xxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx x xx xxxx Xxxxxxxxxxxx x xx Xxxxxxxxxxxxxxx, xx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx Xxx xxxx xxxxxx xxxx xxxxxx, xxxx xxxxxx xxxxx Xxxx xxxxxxxxx, xxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxx. Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX, xxxxxxxx xxxxx xxxxxxxx xxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx xxx x"Xxxxxxxxxxxxxxxxxx xxxx"x. Xx xxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxxx Xxxxx xxxxx xxxxxxx: Xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxxx xxx, xxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxxxxxx xxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx x Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx Xxxx xxx xxxx x,x Xxxxxxx xxxxxxxx.

Xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx xxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx:xxxxxx"Xx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxxxx: Xxxxxxxxx xxx XxxxxxXxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx."xxxxxxxXxxxxx:xxxxxxxxx.xxxxxxxxxx.xx xxx xx.xx.xxxxx. Xxxxxx xxxxxxxx xxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Gastronomie:
Verlängerung des ermäßigten Umsatzsteuersatzes

Xxx Xxxxxxxxxxx xxxxx x xxx xxx xxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx x xxxxx xxxx Xxxxxxxxx x xxxxxxx xxxx xxxxxxx Xxxx xxx x x xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxxx xxx xx Xxx. x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx: x x xxx Xxxxxxx xx Xxxxx xxx xxxxxx Xxxx, xx x xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx, xxxx xxxxx xxx XxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xx xxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxx, XxxxXxxxxxxxxxXxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxx. xx.x Xxx. xx XXxXXx.

xxxxxx

2. Land- und Forstwirte:
Wegfall der Tarifvergünstigung gemäß 32c EStG

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxxxxxxxx. Xxx XXxXxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxXx. Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxxxxx xxxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXxXxxxxxxxxx xxxxxxxx.

xxxxxx

3. Land- und Forstwirte:
Absenkung des Umsatzsteuer-Durchschnittssatzes

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xx xxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx Xxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxxxxx.

Xxx x.x.xxxx xxxxx xxxx xxx. xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xx,x xxx x,x Xxxxxxx xxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx xxx. xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx XXxXxxxx xxxxx xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxxxxxxxxxxxx xxx xxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxx.
Xxx xxxx Xxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxx XXx x X xx xxx Xxxxxx xx xXx xxxxxxxx xxx xx xXx xxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx.

xxxxxx

4. Umsatzsteuer:
Abschaffung der allgemeinen Vorsteuer-Durchschnittssätze

Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx: Xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx xx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx xx.xxx XXX xxx xx XXxXx xxxx xxxxx XXxXXx. Xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx xx xxxx xxxxx XXxXX xxxxxxxxx xxxxxx xxxx xxxx XxxxxxXxxxxxxxx Xxx xxxxx.

Xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxx Xxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

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xxxxxx

5. Vereine:
Höhere Umsatzgrenze bei Vorsteuer-Durchschnittssatz

Xxxxxxx, xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx x Xxx. x Xx. x XXxXx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xx.xxx XXX xxxxxxxx xxx xxx xxx XXxXx.

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xxxxxx

6. Unternehmer:
Neue Meldepflichten und Änderungen bei Außenprüfungen

Xx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxx xxx xxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx x. Xxxxxx xxxx xx Xxxxx xxxxxxxx xxxx. Xxx Xxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxx xxx Xxxx xxxx. Xxxxx xx Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx XXX x xxxxxxxxx XXxXxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx.

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Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxx xxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx, Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxxx xxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxx xx xxxxxxxxx.

xxxxxx

7. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

Xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxxxxx xxx. XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx "xxxxx" XxxX xxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx.xxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx.

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Xxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx Xxx xxxx xxxxx xx xxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx XxxX xxx xx Xxxxxxx xxxx Xxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxx XxxXx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxXx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx xx Xxxxxxx xxxxxx.

Xx xxxxx Xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxx, xx Xxxxxxxxx xxxxxxxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx.

xxxxxx

8. GmbH:
Gewinnausschüttungen abweichend von Beteiligungsverhältnissen

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Xxx Xxxx: Xxx Xxxxxxx xxx xx xx Xxxxxxx xx xxxxx XxxX x xxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx XxxX x, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxx XxxX x xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxx xx xxx XxxX x xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxX x xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xxxx x XxxXXx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxx XXX xxxxxxxxxx xxx Xxxxx xxxxxx.
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xxxxxx

9. Bilanzierung:
Steuermindernde Rückstellung für Altersfreizeit möglich

Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxx xx.xx.xxxx xxx X xxxxxxxx xxxxxxxxxxx.

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xxxxxx

IX. Steuergrundlagen

1. Solidaritätszuschlag:
Erhöhung der Freigrenze

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx x,x Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxx x,x Xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx. Xx xxxx xxxx Xxxxxxxxxx xXxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx.

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xxxxxx

2. Steuerentlastung:
Erhöhung des Grundfreibetrages

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xxxxxx

3. Gaspreisbremse:
Steuerpflicht für Besserverdienende

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xxxxxx

X. Soziales

1. Krankenversicherung:
Neue Einkommensgrenze für Familienversicherung

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xxxxxx

2. Krankenversicherung:
Erhöhung des durchschnittlichen Zusatzbeitrages

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xxxxxx

3. Arbeitslosenversicherung:
Erhöhung des Beitragssatzes

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4. Arbeitslosengeld I:
Entfristung bei kurzzeitig Beschäftigten

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SteuerSparbrief - aktuelle Ausgabe

SteuerSparbrief Januar 2023

I. Beruflicher Bereich

1. Werbungskosten: Geringfügige Erhöhung des Arbeitnehmer-Pauschbetrages

2. Arbeitszimmer: Neue Regeln beim Werbungskostenabzug

3. Homeoffice: Verbesserung der steuerlichen Pauschale

4. Arbeitszimmer: Arbeitsplatz wegen gesundheitlicher Probleme nicht genutzt

5. Auslandsreisen: Geänderte Verpflegungs- und Übernachtungspauschbeträge

6. Minijobs: Änderung der Umlagen U1, U2 und U3

7. Aushilfsjobs: Erhöhung der Lohngrenze für Pauschalversteuerung

8. Inflationsausgleichsprämie: Fragen-Antworten-Katalog nunmehr veröffentlicht

II. Privater Bereich

1. Kosten für Müllabfuhr: Weiterhin kein Abzug als haushaltsnahe Leistung

2. Unterstützung bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

3. Unterstützung bedürftiger Personen: Unterhalt bereits im Januar 2023 leisten!

4. Behinderung: Liegefahrrad als außergewöhnliche Belastung?

5. Energiepreispauschale: Ist die Besteuerung überhaupt zulässig?

6. Elektrofahrzeuge: Verlängerung und Absenkung der Kaufprämie

7. Corona: Verlängerung der Steuererleichterungen für Hilfeleistungen

8. Hochwasserhilfe 2021: Verlängerung der Antrags- und Bewilligungsfrist

III. Kinder

1. Alleinerziehende: Erhöhung des Entlastungsbetrages

2. Entlastungsbetrag für Alleinerziehende: Zeitanteilig bei Trennung oder Heirat zu gewähren

3. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

Kindersofortzuschlag

Kinderzuschlag

4. Ausbildungsfreibetrag: Erhöhung des Abzugsbetrages

5. Kinderfreibetrag: Beantragung nur noch mit Identifikationsnummer des Kindes

IV. Kapitalerträge

1. Kapitalerträge: Erhöhung des Sparerpauschbetrages

Müssen Freistellungsaufträge neu erteilt werden?

V. Eigenheim und Vermietung

1. Grundsteuer: Soll jeder Grundsteuerwertbescheid angefochten werden?

2. Fotovoltaikanlagen: Ertragsteuerbefreiung und Nullsteuersatz

Was gilt umsatzsteuerlich bei Mietmodellen?

Was gilt bei der Nachrüstung von Anlagen?

3. Vermietung: Kein Verbot für eine kürzere Abschreibungsdauer

4. Vermietung: Erhöhung der linearen Abschreibung

5. Vermietung: Erneuerte Sonderabschreibung für Mietwohnungen

6. Verkauf eines Mobilheims: Steuerpflichtiges privates Veräußerungsgeschäft

7. Grunderwerbsteuer: Keine Abgabe für unerschlossenes Gemeindegrundstück

8. Grunderwerbsteuer: Erhöhungen in Hamburg und Sachsen

9. Grunderwerbsteuer: Verlängerung des Zuschussprogramms in NRW

VI. Renten und Pensionen

1. Steuererklärung: Vereinfachte Veranlagung von Rentnern und Pensionären

2. Rentner und Pensionäre: Wie die Energiepreispauschale zu versteuern ist

3. Energiepreispauschale: Rentner mit Minijob - erste Pauschale bleibt steuerfrei

4. Hinzuverdienst: Wegfall der Hinzuverdienstgrenze für Frührentner

5. Erwerbsminderungsrentner: Erhöhung der Hinzuverdienstgrenze

6. Besteuerungsanteil: Steuerlicher Rentenbeginn bei aufgeschobener Rente

VII. Schenkung und Erbschaft

1. Schenkung und Erbschaft: Höhere Immobilienwerte bei der Besteuerung

VIII. Selbstständige

1. Gastronomie: Verlängerung des ermäßigten Umsatzsteuersatzes

2. Land- und Forstwirte: Wegfall der Tarifvergünstigung gemäß 32c EStG

3. Land- und Forstwirte: Absenkung des Umsatzsteuer-Durchschnittssatzes

4. Umsatzsteuer: Abschaffung der allgemeinen Vorsteuer-Durchschnittssätze

5. Vereine: Höhere Umsatzgrenze bei Vorsteuer-Durchschnittssatz

6. Unternehmer: Neue Meldepflichten und Änderungen bei Außenprüfungen

7. GmbH: Passen Sie jetzt Ihre Gesellschaftsverträge an

8. GmbH: Gewinnausschüttungen abweichend von Beteiligungsverhältnissen

9. Bilanzierung: Steuermindernde Rückstellung für Altersfreizeit möglich

IX. Steuergrundlagen

1. Solidaritätszuschlag: Erhöhung der Freigrenze

2. Steuerentlastung: Erhöhung des Grundfreibetrages

3. Gaspreisbremse: Steuerpflicht für Besserverdienende

X. Soziales

1. Krankenversicherung: Neue Einkommensgrenze für Familienversicherung

2. Krankenversicherung: Erhöhung des durchschnittlichen Zusatzbeitrages

3. Arbeitslosenversicherung: Erhöhung des Beitragssatzes

4. Arbeitslosengeld I: Entfristung bei kurzzeitig Beschäftigten

1. Werbungskosten:
Geringfügige Erhöhung des Arbeitnehmer-Pauschbetrages

2. Arbeitszimmer:
Neue Regeln beim Werbungskostenabzug

3. Homeoffice:
Verbesserung der steuerlichen Pauschale

4. Arbeitszimmer:
Arbeitsplatz wegen gesundheitlicher Probleme nicht genutzt

5. Auslandsreisen:
Geänderte Verpflegungs- und Übernachtungspauschbeträge

6. Minijobs:
Änderung der Umlagen U1, U2 und U3

7. Aushilfsjobs:
Erhöhung der Lohngrenze für Pauschalversteuerung

8. Inflationsausgleichsprämie:
Fragen-Antworten-Katalog nunmehr veröffentlicht

1. Kosten für Müllabfuhr:
Weiterhin kein Abzug als haushaltsnahe Leistung

2. Unterstützung bedürftiger Personen:
Erhöhung des Unterhaltshöchstbetrages

3. Unterstützung bedürftiger Personen:
Unterhalt bereits im Januar 2023 leisten!

4. Behinderung:
Liegefahrrad als außergewöhnliche Belastung?

5. Energiepreispauschale:
Ist die Besteuerung überhaupt zulässig?

6. Elektrofahrzeuge:
Verlängerung und Absenkung der Kaufprämie

8. Hochwasserhilfe 2021:
Verlängerung der Antrags- und Bewilligungsfrist

1. Alleinerziehende:
Erhöhung des Entlastungsbetrages

2. Entlastungsbetrag für Alleinerziehende:
Zeitanteilig bei Trennung oder Heirat zu gewähren

3. Familienförderung:
Erhöhung von Kindergeld und Kinderfreibetrag

4. Ausbildungsfreibetrag:
Erhöhung des Abzugsbetrages

5. Kinderfreibetrag:
Beantragung nur noch mit Identifikationsnummer des Kindes

1. Kapitalerträge:
Erhöhung des Sparerpauschbetrages

1. Grundsteuer:
Soll jeder Grundsteuerwertbescheid angefochten werden?

2. Fotovoltaikanlagen:
Ertragsteuerbefreiung und Nullsteuersatz

3. Vermietung:
Kein Verbot für eine kürzere Abschreibungsdauer

4. Vermietung:
Erhöhung der linearen Abschreibung

5. Vermietung:
Erneuerte Sonderabschreibung für Mietwohnungen

6. Verkauf eines Mobilheims:
Steuerpflichtiges privates Veräußerungsgeschäft

7. Grunderwerbsteuer:
Keine Abgabe für unerschlossenes Gemeindegrundstück

9. Grunderwerbsteuer:
Verlängerung des Zuschussprogramms in NRW

1. Steuererklärung:
Vereinfachte Veranlagung von Rentnern und Pensionären

2. Rentner und Pensionäre:
Wie die Energiepreispauschale zu versteuern ist

3. Energiepreispauschale:
Rentner mit Minijob - erste Pauschale bleibt steuerfrei

4. Hinzuverdienst:
Wegfall der Hinzuverdienstgrenze für Frührentner

5. Erwerbsminderungsrentner:
Erhöhung der Hinzuverdienstgrenze

6. Besteuerungsanteil:
Steuerlicher Rentenbeginn bei aufgeschobener Rente

1. Schenkung und Erbschaft:
Höhere Immobilienwerte bei der Besteuerung

1. Gastronomie:
Verlängerung des ermäßigten Umsatzsteuersatzes

2. Land- und Forstwirte:
Wegfall der Tarifvergünstigung gemäß 32c EStG

3. Land- und Forstwirte:
Absenkung des Umsatzsteuer-Durchschnittssatzes

4. Umsatzsteuer:
Abschaffung der allgemeinen Vorsteuer-Durchschnittssätze

5. Vereine:
Höhere Umsatzgrenze bei Vorsteuer-Durchschnittssatz

6. Unternehmer:
Neue Meldepflichten und Änderungen bei Außenprüfungen

7. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

8. GmbH:
Gewinnausschüttungen abweichend von Beteiligungsverhältnissen

9. Bilanzierung:
Steuermindernde Rückstellung für Altersfreizeit möglich

1. Solidaritätszuschlag:
Erhöhung der Freigrenze

2. Steuerentlastung:
Erhöhung des Grundfreibetrages

3. Gaspreisbremse:
Steuerpflicht für Besserverdienende

1. Krankenversicherung:
Neue Einkommensgrenze für Familienversicherung

2. Krankenversicherung:
Erhöhung des durchschnittlichen Zusatzbeitrages

3. Arbeitslosenversicherung:
Erhöhung des Beitragssatzes

4. Arbeitslosengeld I:
Entfristung bei kurzzeitig Beschäftigten