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1. Auswärtstätigkeit:
Erhöhung der Verpflegungspauschbeträge

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2. Auswärtstätigkeit:
Neuer Übernachtungspauschbetrag für Berufskraftfahrer

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3. Fahrten zur Arbeit und mehr:
Freifahrtberechtigung für Soldaten

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4. Sachbezüge:
Einschränkung von begünstigten Arbeitgeberleistungen

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5. Midijob:
Geänderte Berechnung im Übergangsbereich bis 1.300 Euro

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6. Mahlzeiten- und Unterkunftsgestellung im Rahmen der 24-Stunden-Pflege

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7. Verdienst:
Erhöhung des Mindestlohns zum 1.1.2020

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8. Verdienst:
Sind Langzeitvergütungsmodelle steuerbegünstigt?

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

1. Krankenversicherung:
Doppelt versichert in gesetzlicher und privater Versicherung

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxx Xxxxxxxx xx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxx xxx xxxxxxxxx Xxxxx: Xxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxx, xxxx xx xx Xxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx xx xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

• Xxxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.
• Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx.

XXXXXXXXX: Xxxxx xxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxx xxxx xxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxx "xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx, Xx. xxx.

Xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Außergewöhnliche Belastungen:
Unterhaltszahlungen im Januar leisten

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

xxxxxx

1. Nebentätigkeit:
Anweisungen zur Steuerfreiheit für Übungsleiter und Ehrenamtler

Xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxx Xxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xxx x Xx. xx XXxXx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, x.X. xxx Xxxxxxxx xx xxx Xxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx Xxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xxx XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx XXX Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx xx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx,

Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx XxxxXxxxxxxxXxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxxxxxxx xxxx xx xxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxx xxx xx.xx.xxxx xXXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxx xxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx. Xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxx:

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx, xxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxxxxxx x.xxx XXX xx Xxxx, xxxxx Xxxxxxxxxxxxxxxx x.xxx XXX. Xx xxx xxx xxxxx xx xxxxxxx:

Xxxxx xx x.x. Xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx, xxxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxx Xxxxxxx xx xxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxxx.

Xxxx xxxx xx xx xxx Xxxxxxxxxxx:

• XXX Xxxxxxxxx, Xxxxxxx. xxx x.x.xxxx, X xxxx XxxxxxXx xx
• Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx

1. Kapitaleinkünfte:
Verluste aus Termingeschäften nur begrenzt absetzbar

Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx x xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx.

• Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
• Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx xxxxxxxxx. Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxx xxx Xxxxxx" xxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

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

• Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

xxxxxx

2. Kapitaleinkünfte:
Verluste durch Ausfall / Ausbuchung nur begrenzt absetzbar

Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xx Xxx. x XXxXx. Xx Xxxxxx xxx xxxxxxxx xxxxxxxx, xxxx xxx "Xxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxx xXxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx Xxxxxx xxxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxx xxxxxxxxxx xxxx.

• 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.
• Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx

• xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx,
• xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX,
• xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxxxx x XXxX xxx xxxxx Xxxxxxx,
• xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX.

Xxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

• Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.
• Xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.
• Xx xxxxxxxxx x xxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx, xxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xx xx.xxx XXX xxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX.

xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx

Xxx Xxxxxxx xxx xxx "xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx" xxx xxxxxxxx xxx xxxx xxx xx.xxx XXX xxx Xxxx xxxxxxxxxxxx. Xxxxxxxx!

• Xxx Xxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxx xxxxxxxx Xxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxx x XXX xx.X. x,x Xxxxx xx xxxxxxxxx. Xxxx xxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxx xx xx Xxx. x XXxXx x xxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxxxxxxx: Xxxx "Xxxxxxxxxxxxx" xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
• Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx "Xxxxxxxxxxxxx" xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx "Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

xxxxxx

3. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx:

• Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
• Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx.
• Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx Xxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx! Xxxxxxx Xxx, xxx xxxxxxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x XXX. Xxxxxx Xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx:xxxxxxxxxx xXxxxxx Xxxxxxxxxxxxxxxx

Xxx xxxx xxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx .

xxxxxx

1. Ferienwohnung:
Airbnb muss Daten nicht "auf Vorrat" herausgeben

Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx Xxxxxx. Xxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxx xx Xxxx xxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxx "xxx Xxxxxx" xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxx xxx Xxxxxx Xxxxxxx XX xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X x X xx.xxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx.

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• Xxx Xxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx xx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxx xXxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx.
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2. Fotovoltaik:
Wegfall der Gewerbesteuer und IHK-Mitgliedschaft bei Kleinstanlagen

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3. Fotovoltaik:
Steuerliche Behandlung von zeitgleich eingebauten Speichern

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Xxxxxxxxxxxxxxxx xxxx:

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• Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx

1. Betriebsrenten:
Entlastung bei der Krankenversicherung

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• Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx.
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• Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxx": Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xx,xx x xxxx x,xx x xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.
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2. Unfallbedingte Erwerbsminderungsrente:
Ist in diesem Fall ein Rentenabschlag gerechtfertigt?

Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx x xx x,x Xxxxxxx xxx Xxxxx, xxxxxxxxxx xx xx,x Xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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3. Versorgungswerk:
Auszahlung der Anwartschaft in Teilbeträgen nicht begünstigt

Xxx xxxxxxx xxxxx Xxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxx" xxxxxx xxxx. Xxxx xxxxx xxxx xxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX, xxxx xxx xx xxxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

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1. Familienheim: Übertragung an die Kinder nach dem Erbfall steuerschädlich

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

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xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

2. Vermögensübertragung:
Widerruf einer Schenkung wegen groben Undanks

"Xxxxxx xxx xxx Xxxxxx Xxxx" xxxx xxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxx xXxxxxx Xxxxxxxxx, Xxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx xx Xxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx "xxxx xxxxxxxxx" xxx. Xx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxxxxxxxx xx xxxxxxx.

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1. Umsatzsteuer:
Erhöhung der Umsatzgrenze für die Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx "xxxxxxxxxxxx Xxxxxxxxx" xx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx Xxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxx xxx xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

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Xxx XxxxXxxxxxxxxxx xxx xxxxxxxx xxxx

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2. Umsatzsteuer:
Ermäßigter Umsatzsteuersatz für E-Books und digitale Produkte

Xx Xxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxxx, xxxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx.

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xxxxxx

3. Umsatzsteuer:
Steuersenkung für Menstruationsprodukte

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4. Betriebseröffnung:
Verpflichtende Anzeige ans Finanzamt ohne Aufforderung

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5. GoBD:
Neue Richtlinien für die digitale Buchführung liegen vor

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1. Krankenversicherung:
Höhere Freigrenze für beitragsfreie Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.

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2. Arbeitslosenversicherung:
Geringfügige Absenkung des Beitragssatzes

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3. Arbeitslosenversicherung:
Erleichterter Zugang zu Arbeitslosengeld I

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