SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich 

 

1. Kindergartenbetreuung:
Finanzverwaltung prüft Arbeitgeberzuschüsse streng

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2. Arbeitswohnung:
Vorsicht bei Miteigentum beider Ehegatten

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3. Betriebsveranstaltung:
Unfallversicherungsschutz bei betrieblichem Grillabend

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4. Tierhaltung:
Aufwendungen für einen 'Schulhund' keine Werbungskosten

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II. Privater Bereich

 

1. Pflege-Pauschbetrag:
Aufwandsentschädigung des Betreuers schädlich?

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxx XXX xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxx Xxxxx x xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx xxx xxxxx Xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx "xxxx" xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx xxxxxxxx.
  • Xxxxxxxx xxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxxx Xxxxxx xx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx, x.x. xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx x,x Xxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xx,xx Xxxxxxx xxxx. x,x Xxxxxxx xxx Xxxxxx xxx xxx x,xx Xxxxxxx xxxxxx xxx xxxxxxxxxxx xx Xxxxxxx!x. Xx xxxxxxxxx xxxxxxx Xxxxxxx xxxx!

XXXXXXXXX: Xxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxx: XX X xxxxxx. Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xx xxx xxxxxxxxxxxx "Xxxxxxxxx" xxxxxxx xx xxx Xxx. x XXxX xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxXxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx.

xxxxxx

2. Vorsorge:
Keine Minderung der Beitragserstattungen um eigene Aufwendungen

Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xx Xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxx xxxx xxxxxxxxxxx. Xxxxx Xxxxxx xxxxx xx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxx xxx x.X. xxx Xxxx, xxxx Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx XXX xxx. xxx xxxxxx Xxxxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

xxxxxx

3. Rürup-Rente:
Wann die BU-Rente keine ergänzende Absicherung mehr ist

Xxx xxxxx XxxxxxXxxxxxxxxxxxxxxxxx xxxx. XxxxxxxXxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx: xxx xx xx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx: xxx xx xx.

  • Xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, x.X. xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx XxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx,

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx x x xxx xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxx, xxxx xxxxx xxxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxx.
  • XXXX: Xxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxx, xxxx xxx XXxXxxxx xxxx xxx Xxxxxxx xxxxxxx xx x.x.xxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx xx x.x.xxxx xxxxxxx x xxxx xxx xxxxxxxxx Xxxxxx! Xxx Xxxxxxxxxx xxx XXxXxxxx xxxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxx x xx xxx Xxxxxxx x xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx XXxXxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xx xxx XXxXx, xxxx xx Xxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx XXxXxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, x.x. xxxx xxx Xxxxxxxxx xxx XXxXxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx.
  • XXXXX: Xxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxx xxx XXxXxxxx xxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxx", xxxxxxx xxx "xxxxxxxxxxxxxxx XXxXxxxxxxxxxxx" xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx XXxXxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx XXxXxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXX xxx xxx xx x x xxxxx xxx xx x x xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxxxxxx Xxxxxxxx .

xxxxxx

III. Kinder

 

1. Behinderten-Pauschbetrag:
Hälftige Aufteilung bei Einzelveranlagung zulässig

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx.

  • Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx, Xxxxx xxx.Xxxxxx xxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxx "Xxxxxxxxxxxxxxx" xx xxxxx xxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xx xx.x.
  • Xxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxx xx xxx Xxx. x XXxX xxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx "Xxxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxx xxxxx xxxx, xxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxx Xxx. x Xxxx x XXxXx, xxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxx.

  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxx xxxxxxx x xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx x xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx xx xxx "Xxxxxx Xxxx" xxx Xxxxx xx, xx, xx, xxx xxxxxxxxxxx.
  • Xxxxxxxxxx xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxx xxxx: Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx: xxxxxxxxx. Xxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx: xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Internat:
Unterbringungskosten als Kinderbetreuungskosten absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxxxx xx xxx Xxxx xxxxxxxx xxxxxxx.

  • Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx.
  • Xx Xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxx xxxxxxxxx: Xxxxxxxxxxxxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxx xx xxxx Xxxxxxx, xxxxxxxxxx x xxx XXX, xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx xXX Xxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

XXXXXXX xxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxx xxxxx Xxxx xxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxxxxx xxx: "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx xxxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx. xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx" xXxxXxx XxxxxxxxxxXxxxxxxx xxx xx.xx.xxxx, XX xxxxX xxxxxxxx, Xxxxxxxx XXx xxxxxxxx.

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxx, xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx: Xxxxxxxxx xxxxxx Xxxx, xx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxxxx" xxxxxxxxxxx xxxx xxxx, xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxx" xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Dienst im Katastrophenschutz:
Keine Verlängerung des Kindergeldanspruchs

Xxxxxxxx xxxx Xxx Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx, xxxxxxxx Xxx xxxx xxxxxx xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx, xx xxx Xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xXxxxxx xxx xx.xx.xxxx, XXX X xxxxx.

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

Xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxx xx.X. Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx Xxxxx Xxxxx, xxx XxxxxxxxxxxXxxxxxxXxxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx Xxxxxx xxxxx xx Xxxxx xxxx xx Xxxxx xxx Xxxxxx xxxxxxx

xxxxxx

4. Studienkosten:
Bescheide gegen die Ablehnung der Verlustfeststellung

Xxxxx x xxxxxxxx xxx xxxxxxxxx x Xxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxx x xxxx xxxxxxx x xxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxx x xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx.

Xxx Xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxx Xxxxx, xxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx. Xx xx xxxxxx xx xxxxxx: Xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxx xxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxx xxxxx.

Xxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx xx xxx Xxxxx "Xxxxxx xxxx xxx Xxxxxxxxxxx" xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx xxxxxx, xx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxx xxxxxx: Xx, xxxx xxxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx.

Xx xxxxx xxx Xxxxxxxx Xx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxx xxxx. Xxx xxxxxx xxxx xxxx xxxxx xxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxx Xxxxx xxxx, xxxx xxx. xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx xx xxxxxx xxxxx xxxxxxxx. Xx xx xxxxxxxxx xxxxxxxx xx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx: xxxxx xxxxxxxxx xxxx, xxx xxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx XxxxxxXxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxx xxxxxx xXxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx Xxxxxxxx xxxxx XX X xxxxxx Xxxxxxx xxx XX Xxxxx xxx xx.x.xxxx, x X xxxxxx, Xxxxxxxx xxxxx X X xxxx xxx xxx xx.x.xxxx, xx X xxxxxxxx Xxxxxxxx xxxxx X X xxxxxx.

Xxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxx, xxx xxx XXX xxxxxxxxxxx xxxx, xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xx xxxx. Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxxx Xxx xxxx xxx Xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

 

1. Übungsleiter:
Verluste aus begünstigter Nebentätigkeit steuerlich absetzbar

Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxx, xxxx xxxxx Xxxxxxx xxxxxxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxx xxxxxx. Xx xxxxxxx xx xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxx, xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxx xx xx XXxXx. Xxxxxxxx xxxxxx xxx xxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx xx.X. XXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxXx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx x.xxx XXXxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx xxxxx xxx. Xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

Xxx Xxxx: Xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx xxxxx xxx Xxxxxxxxx xxx x.xxx XXX xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxx Xxxxxx xx, xxxxxxx xxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx x.xxx XXX xx.xxx XXX .x. x.xxx XXXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxx xxxxx Xxxxxxxxxx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxx.

XXXXXXXXX: Xxxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxx Xxxxxxxxxxxx, xxxx xxxx Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxXx xxxx.

XXXXXXX: Xxxxxx xxx xxxxx xxx XXX xxx xxxxx xxx Xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx Xxxxxxxx xxx x.xxx XXX xxxxx, xxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx. Xxx XX XxxxxxxxxxXxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx, xxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxx, xxx.x.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

2. Ehrenamt:
Steuererklärung auf Vordrucken weiterhin möglich

Xx xxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx "Xxxxxx XxxX" xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xXXXxXX xxx xx.x.xxxxx.

  • Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx XXX xxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
  • Xxx Xxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxx xxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx x xxxxxxxxx xx XxxxxxxxxxXxxxx x xxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxx xxx x.x.xxxxx.
  • Xxx Xxxxx xxx, xxx xxxx Xxxxxxxx xxxx, xxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxx Xxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx, xx xxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxx X" xXxxxx xxx xxxx xx xxx "Xxxxxx X" xXxxxx xxxxxx xxxxxxxxx xXxXxx, XX xxx xx.x.xxxxx.

xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx "Xxxxxx XXX" xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx.xxxxxx.xx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

V. Kapitalerträge

 

1. Aktienverluste:
Gegenseitige Veräußerung wertloser Aktien als Gestaltung

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxx xxxxxxx xxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx: Xxx xxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxx xx xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx XXX xxxx X. xxxx Xx. xxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx xxxxxx Xxxxxx xxx xx xxxx xxxxx xxx Xxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxx, xxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. XETRA-Goldanleihe:
Gewinn aus der Einlösung generell nicht steuerpflichtig

Xxx xxxxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xXXX XxXxXXx xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxxx. XXXXXxXxxx xxx xxxxxxxxx xx xxx Xxxxxxx xxxxx Xxxx xxxxxxx. Xxxx xx Xxxxxxx xxxxxx xx xxxxxxxxxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx Xxxxxxx XX xxxxx Xx. XX, Xxxxx, xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xxx, xxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx. Xx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxxxx xxx, xxx xxx XXX xxx Xxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxx xxx xxxxx xxxxxxxx. Xxxxx xxxx xxxx xxx xxx XXX xx Xxxxx xxxx xxxxx x xxx xxx xx xxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxx xxxx xxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxx xx xx XXxX xxxx xxx "Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x x.X.x. Xxx. x Xx. x XXxXx, xx xxx xxx xxx Xxxxxxxxx xxxxx Xxxxx xxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xxxx.
  • Xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxx xxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxx xxxx xxxx xxxxxx xxx xxxx xxx xx xx xx Xxx. x XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx XXXXXxXxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxx xx xx Xx. x XXxX x.X.x. xx xx Xxx. x Xx. x XXxX. Xxxxx "Xxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xxxxxxx.
  • XXXXX: Xxx Xxxxxxxxxx xxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx XXXXXxXxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx, xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xx Xxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xx Xxxx xxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxx xxx xxxx xx Xxxxx xxxxx Xxxx xxxxxxxx.
  • Xx xx xxxx xxxxxxx xx xxxxx "xxxxxxxxxxxxx Xxxxxxx" xxxxx, xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxx XXXxXxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx xxx x.x. XXXxXxxxxxx xxx xxxx xxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx, xxxxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx.

xxxxxx

3.Jetzt neu im Steuerrat24:
Zinsrechner Tagesgeld, Festgeld, Baugeld

Xxxxx xxx Xxxxxx "Xxxxxxxxxxxxx" xxxxx xxx xxx Xxxxxxxxx "Xxxxxxxx xxx Xxxxxxx"xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx XXXxXxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xxxxx xxx "xxxxx xxxx xxx" xxx Xxxx xxxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxx XXXxXxxxxxxxxxxxxxx xxxx xx xxxxx xxxxx, xxx xxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxx Xxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxx, xx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

 

1. Fotovoltaik:
Installation einer Aufdach-Anlage unterliegt der Bauabzugsteuer

Xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx xxxx xxxxx xxxxx xxxxxxxx: xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx. Xxxxxxxxxxxxxx. Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx x xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xx xx. XXxXx. Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xx x XXxX xxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx: Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxx xxxxx XxxxxxxxXxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxx" xxx xxx xx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx X X xxxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx "xx Xxx" xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx XXX xxxxxxxxx xXx: X X xxxxxx. Xxxx xxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxx xxx xXxxxxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx x xxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx. XXx.x xxxxxxxxx, xxx xxx xx. Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. XXx.x xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx x.xxx XXX xxx xxxx Xxxxxxxxx xx.xxx XXX xx Xxxxxxxxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx. x.xxx XXX Xxxxxxxxxxxx, xxxxxxxxx xx.xxx XXX.

Xxxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxx x.xxx XXX xx xxx x xxx xx.xxx XXXx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx.xxx XXX .x. x.xxx XXXx.

Xxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx:

x Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.

xxxxxx

2. Kauf einer ETW:
Instandhaltungsrücklage erhöht Grunderwerbsteuer

Xxxx Xxxxxx xxxx xxx Xxxxxxxxx, xxxx xxxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxx" Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx XxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx,xx XXX xx xxxxxxx xxx. Xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxx xxx XX Xxxxx.
  • Xxxx xxxxxxxx xxx XX xxxx xxx xxx xxxxxxxx XXXxXxxxxx, xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xx.x.xxxx xxxxxxxx. Xx xxxxx xxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx XXX xxx x.x.xxxx xXX X xxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.
  • Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxx xxxxxxxxxxx. Xxx xxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx XXX xxxxxxxxx xxxxxx xXX X xxxxxx. Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxx xxx xxxxxxx Xxxxxxxxx xxxx, xx xxx XXX xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx "xxxxxxxx" Xxxxxxx xxxxxxxx xxxx xx xx xxx xxxxxx Xxxxx xxx xxx Xxxxx xxxx xxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxx, xxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxx xxxx xxxx. XX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Hauswasseranschluss:
Nur 7 Prozent Umsatzsteuer für das Verlegen akzeptieren

Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxx x xx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxx xx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxxxxxx xxx xxx xx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx.

Xxx Xxxxxxxxxxx: Xxx "Xxxxxxxxx xxx Xxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXXxXx xxxxxxxxx xxxxx Xxxxxxxxxx xxx x Xxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xxxxx xxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xx. Xxxxxxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xx, xxxxxxxxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxx xxx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxx xxx x Xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxx XxxX xxxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx x.x. Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxX, xxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxx xxx XxxX xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx: xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxX xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx, xxxx xxx xxxxx xxxxxxx, xx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xx "Xxxxxxxxxxx xxx Xxxxxx" x.X. xxx xx xx Xxx. x Xx. x XXxX x.X.x. Xx. xx xxx Xxxxxx x xxx XXxX. Xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxx xxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xx xxxx xxx xxx XxxX xx xxx Xxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx, XXX xxxx, X. xxxxx xxx xxx xxx XXX xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxx" xxxxx x xx Xxxxxxxx xxx xxx XxXXxXxxxxxxxxxxxxx x xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx xx, xx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx x xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx Xxx xxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxx XxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

4. Ferienwohnung:
Altverluste können trotz "Liebhaberei" erhalten bleiben

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx, xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

  • Xxx Xxxx: Xxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xx xxx XX xx. Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxx xxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxx.
  • Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxxx xx xxxx Xxxxxxxx: Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxx xxx xxx Xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xxx XX xxxxxxxxxxx xxx xxx xxx Xxx. x XXx. Xxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx x xx xxx Xxxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx XX Xxxxx xxx xxxxxxx Xxxx xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx "Xxxxxxxxxxxxx" xxxxxx. Xxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx. Xxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx xx.X. xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

5. Finanzierung:
Nachträgliche Zuordnung von Darlehen möglich?

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

Xxxxxxxx:
Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxx xxx.xxx XXX Xxxxxxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxx xxx xxx.xxx XXX xxxxxxxxx. Xx xxxx x xxxxxxxxxx xxxxxxxxx x xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

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

Xxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx xx xxxxxx xx xxxxxx: Xxxx, xx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXx Xxxxx xxx xxx xxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxxxx xXX Xxxxx x.x.xxxx, x X xxxxxxx, Xxx. XX X xxxxx XX XxxxxxXxxxxxxxxxxx x.x.xxxx, Xxx. XX X xxxxx.

  • Xxx Xxxxxx xxx XX Xxxxx xxx x xxxxxxxxxxx x xxxxxxxxx Xxxx xxxxxxxx: Xxxxxxxxx xxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx, xxx Xxxx xxx xxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxxxx xx xx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxx Xxxxx xxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxxx xxxxx xxx xx xx x xxx xxxxx xx xxx x xxxxxxxxx.
  • Xx Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxx Xxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: xxxx xxx Xxxx xxxxx.
  • xXxx XX Xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx "xxxxx Xxxxxxxx" xx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxx, xxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx, xxxx xx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx.
  • Xx Xxxx xxx XX XxxxxxXxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxx xx xxx Xxxxxxxx xx xxxx Xxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx, x.x. xxx Xxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx, xxx xxx xxxx xxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx XX xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xx.

XXXXXXXXX: Xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx

 

VII. Renten und Pensionen

 

1. Riester-Rente:
Abfindung einer Kleinbetragsrente jetzt mit Steuerbonus

Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx x xx,xx XXX xx Xxxx xxx xx,xx XXX xx Xxxx. Xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xx Xxx. x XXxXx.

Xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx x xxxxxx xxx xxxx xxxxxxxx XxxxxxxxXxxxx x xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX. Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxx xx Xxxxxxxx, xxxx xx xxxxxxx xxxx xxxxx xx "xxxxxxxxxxxxxxxxx Xxxxxxxxxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxxxx xxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx xxxxxxxxx XX Xxxxx xxx x.x.xxxx, x X xxxxxxx, Xxxxxxxx X X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xxxxx xxxxxxxx XxxxxxxxXxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx, xxx xx Xxxxx xxxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxx, xxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxXxxxx xxxx xxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxxx. Xxxx xx xxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx. XXXXXXX: Xxxxxx Xxxx xxxxxxxx xxx Xxxx xxxx!

XXXXXXX xxxx xxxx xxx x.x.xxxx xxxx x xxxx Xxxxxxxxxxxx xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxx: Xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxX. Xxxx xxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx:

  • xXxx Xxxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxx, xx xx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxx x. Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx x Xxx. x Xx. xx XxxxXxxxXx. Xxx xxxxxx xxxx Xxx Xxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxx, xxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx.
  • Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
  • Xxxx xxxx xxxx XxxxxxxxXxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxx xxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxxx xxx xxxxxx XXxXxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxx, xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx x.x.xxxx xxxx xx xx XXxX xxxxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx. Xx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxx Xxxx xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxx xxxxxx Xxxxxxxxxx: Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xXxxxxxxxxxxx: X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxXxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx x Xxxx x

 

VIII. Selbstständige

 

1. Firmenwagen:
Vorsteuerkürzung bei zu hohem Kaufpreis für ein Kfz

Xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxx Xxx xxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxx "Xxxxxxxx."

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxx Xxx xx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

Xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxx xxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xx xxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx, xxxx xx xxx xx xxxxxxxxx XxxxxxxxxXxxx xXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxx xxxxxxx xxxxxx xxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxx xxx xxxxx Xxxxxxxx xxxxxxxxxx: Xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxxxx.

 

2. Firmenwagen:
Privatnutzung darf nicht ohne Weiteres unterstellt werden

Xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxx, xx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxx xx Xxxxxxxxxxxxxxxxx xxx x xxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxx xxx. xxxxxx xxx Xxxxx xxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx xxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxxXXXX X xxxxxx xxxxxxx, xxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxxx xx: "Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx." Xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx X,X,Xx.

  • Xxx Xxxx: Xxxx XxxX xxxxx Xx. XX xxxxx xx Xxxxxxxxxxxxxxxxx xxxxx XXX Xx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx. Xx xxx XxxX xxxxx Xx. XX xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx xxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxx, xxx xxx xxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx X xxx xxx xxxxxx xxx XXX xxx xxx Xxxxxxxxxx. Xxxxx Xxxxxxx xxxx x xxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxx xxx, xxx Xxxxxxxx xx xxxxxxx x xxxxx XXX Xx. Xxxxx xxx xxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxx xxx xxx xxxxx. Xxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx XXX xxxx Xxxxxxx xxx Xxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xx xxxxxxxxxxx xxx XXX Xx xxx Xxxxxx. Xxx xxxxxx Xxxx xxxx xxx xxxxxx Xxxxxxx xx. x xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xx xxxxxx xxxxx XXX xxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxxx Xxxx Xxxxx xxx xxxxxxx xxxxx Xxxxxxxx Xx.
  • Xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx XXX Xx xxxxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx.

Xxx XX xxx xxx Xxxxx xxxxx. Xxxx xxxxxxxxxx xx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxx, xxxx xxxxxx xxxxxxx xxxxx. Xx Xxxxxxxxxx xxx xxx XX xxxxxx xxxxx xxxxxxxxxx, xxxx xxx XXX Xx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx.

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

 

3. Betriebsaufspaltung:
Vorsicht bei der Überlassung von Büroräumen

Xxx xxxx Xxxxxxxxxxx xxx XxxX xxxxxx, xxxx xxxxx xxxxxxxxxx xxxx, xxxx xx xxxxx xx xxx Xxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxx. Xxxxx xxxxxxxx xxxxxxxxxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx "xxxxxx" XxxX xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxx. Xxx xxxx xxx XxxXxXxxxxxx, xxx xxxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx". Xxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxx xxx xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx x"xxxxxxxxxxx Xxxxxxxxxxxxx"x, xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx "Xxxxxxxx" xxx Xxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx", xxxxxxx Xxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx x xxxxxxxxx x xx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxx" xx xxxxxxxxxx. Xxxx: Xx Xxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxx x xxx xxxx xxx XxxXxXxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx XxxXxXxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx XxxXxXxxxxxxx xxxx xxx xxxxxx xxxx xxx xx.xxx Xxxx. Xxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx "Xxxxxxxxxxxxxx" xxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxx XxxX xxxxx Xx. XX xxxxxxxxxx. Xxxx xxxxx xxxxx xxxxx xxxxxxx Xxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx.

 

IX. Steuergrundlagen

 

1. Lebenspartnerschaft:
Umwandlung in Ehe steuerlich ohne Rückwirkung

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