SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Doppelter Haushalt:
Lebensmittelpunkt bei beiderseits berufstätigen Eheleuten

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2. Firmenfahrrad:
Keine Überwälzung der Leasingraten auf erkrankten Arbeitnehmer

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3. Forschungsaufenthalt im Ausland:
Kürzung der Kosten um steuerfreie Stipendien

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4. Öffentlicher Dienst:
Benachteiligung schwerbehinderter Bewerber nicht folgenlos

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II. Privater Bereich

1. Spenden:
Nach Attac-Urteil - Politische Vereine bis 2021 erstmal sicher

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2. Grabstätte:
Kosten für Sanierung sind keine außergewöhnliche Belastung

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3. Kfz-Steuer:
Antragsrecht auf Befreiung für behinderte Person nach deren Tod

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  • Xxxxxxxxxxx: Xxxxxxxx xxxx xxx XxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx x xx xx Xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxx xxxx xx xxx Xxxxxx x Xxxx x Xx. x XX xx Xxxxxxxxxx xxx xx xxx Xxxxxx xx XX xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xx Xxxxxx x Xxxx x XX xxx xxxxx xxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx. Xx xxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx xx. Xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx.

xxxxxx

III. Kinder

1. Kindergeld:
Volljährige Kinder müssen im Kindergeldprozess aussagen

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

Xx xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xx Xxxxxxxxx xxx xxx XXX xxxx xx xxxxx, xx xx Xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxx xxx xxx Xxxxxx xxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xx, xxx Xxxx xxxx xxxxxxxxx xx Xxxxxxxx xxx Xxxxxx. Xx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxx xxxxxxxx xxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx.
  • Xxx XXX xxxxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xx xx Xxxxxx x X. x XXxX xxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx x xxx xx Xxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx, xxxx xxxxx xxxx xxxxxxxx, xx xxx Xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx, xx xx xxxx xx xxx xxxxxxxxxxxxx Xxxx xxxxxxx, xxxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx x xxxxxx xxx XXX xxxxxx xxxxxxxx. Xxxx xxx xxxxxx xxx xx xxx xxxxxxx Xxxxxxxxx: Xxx Xxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxx xx xxxxx Xxx, xxxx xx xxxxxx Xxxxxx xxxxxxxxxxx.

xxxxxx

2. Studienkosten:
Abzugsbeschränkung mittels Zuwendungsnießbrauch umgehen

Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx x xxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxx: Xxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx.

Xxxxx: Xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx, xxx xxx xxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxx xxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx x xxxxxxxxx xxxxx xxxxx Xxxxx x xxxx xxxxxxxxxx xxxxxxx xxxxxxx.

Xx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx x.x. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx.xx.xxxx xxx X xxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxx xxxxxx xx xxxxxxxxxxxxx: "Xxxx Xxxxxxxxxx xxx Xxxxxx xxxxx xx Xxxxxx xxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx Xxxxxxxxx xxxxxxxxxxx xxxx xx xxx xxx x xxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx xxxx xxxxx xxxx, xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx."

Xxxxxxxxxxx xxx, xxxx xxx XX xxxxx "XxxxxxxxxxxxxXxxxxxxx" xxx xxxxx Xxxxxx, xxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxx xxx xxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxx xxx. xx xxxxxx Xxxxxxx xxxxxxxxx xxx. Xxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx xxx XX xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx.

Xxx xxxxxxxx Xxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxx:

  • Xx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxx xxxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxxx, xxx Xxxxxx xxxx xx xxxxxxxxxxx.
  • Xxx Xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxx xx xxxxxx xxxx. XXX xx.x.xxxx, XX X xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxxxxx.
  • Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxx XxXxXxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxx. Xxxxxx Xxxxxxxx xxxx xx Xxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx XxX xxxx xx x Xxx. x XXxX xxxxxxxxxxxx xx Xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx.
  • Xx xxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx, xx xxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx Xxxxxxxxxx xxx Xxxxx Xx. x: Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Tagesmütter:
Zahlungen von Jugendämtern teilweise steuerpflichtig

Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx, xx Xxxxxxxx xxx Xxxxxx xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xx XXX XXXXx.Xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX XXXXx.

  • Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXXX. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xx x Xx. xx XXxX xxxx. xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXXx.
  • Xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXXX xxx x Xx. x XXxXx.
  • Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxx xxx Xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxx xxx Xxxxxx xx xxxxx Xxxxxx xxxxxxxx xx xxx xx Xxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx Xx. x XXX XXXX xxx. Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xx xxxxx xxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxx xx xx Xxx. x XXX XXXX xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. Pflichtteilsverzicht:
Zinsen für Stundung des Ausgleichsanspruchs versteuern

Xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxx xxxx. Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xx xxxxxxx xxxxx xxx Xxxxxx xxxxx. Xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. "Xxxxxxxxx" Xxxxx xxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxx xxxxxxx xxxxxxxxxx xxxxx Xxxx xxxx xxxxxx Xxxxxxx xx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxx xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxx xxxxx xx, xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xx xxxxx. Xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxx xx Xxxxx xxx xx xxx.xxx XX xxxxxxxxxxxx xx.xxx,xx XXXx. Xxx Xxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx.xxx XX xxx xx.xx.xxxx. Xx xxx xxxxxx xxx Xxxxxx xxxxx x x Xxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xx.xxx XXX Xxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxx xxxx xxxxxxx.
  • Xxxxxxxxxxx: Xxxx xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxx xxxxxxxx xx xxxx xxxx xxx xxx Xxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxx.xxx XX xxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxx Xxxxx xxx xx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx xxx Xxx. x XXxXx. Xx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xxxx xxxxxxxxx xxx XXXxXxxxxxx xxx xx.x.xxxx xXXXX X xxxxx, XXXX X xxxx, XXXX X xxxxxx xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Grundsteuer:
Umfassende Neuregelung der Grundsteuer

Xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxx xxxxxxx xxx xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx, x XxX xxxxx x.x.x.

Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx. Xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxx xxxx xxxx xx Xxxxxxxxxx Xxxx xxxxxxxx.

XXXXXXX xxxx xx xx xxx x.x.xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxxxx xx Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxx xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx x"Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx. XxxxxxxxxxxxXxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxx. Xxxx xxx xxxxxxxx. Xxxx xxxxxx xxxxxx xxx xxxxx Xxxxxx xxxx xx xxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx.

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

Neue Grundsteuer C

Xxxxxxxxx xxxxxxxx x xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx X xxx X x xx xxx Xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx x xxxxxxxx x Xxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxx Xx. Xxxxx "Xxxxxxxxxxx X" xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxx x"Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xx xxx Xxxxxxxx xxxx xxx "Xxxxxxxxxxx X" xxxx xxxxx xxxxxx xxx xxx Xxxxxxxx xxxx xxx xxx. Xxxxxxxxxxx X xxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

Xxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XxXxX xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxx X xxxx xxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx:

  1. Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx, xxx XxxXx
    Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxx. xxxx Xxxxxxxxx xxxxxxx xx xxx XxxXx
  2. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx, xx Xxx. x Xx. x XxXxXx
    Xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xx,xxxxxx x Xxxxxxxxxxxxxxxx
  3. Xxxxxxxxxxxxxxxxx xxx xx, xx XxXxXx
    Xxxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxx xxxx xx xx Xxx. x XxXxX x Xxxxxxxxxxx xXxxxxxxxxxx Xx

xxxxxx

2. Immobilienübertragung:
Vorsicht bei reiner Grundschuldübernahme

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

  • xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx,
  • xxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxx.

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

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

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

Xx xxx xxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xx xx xxx Xxxx xxxx xx xxx Xxxxx xxxx, xx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx XXX xxx Xxxxx "Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx": "Xxx Xxxxxxxx xxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx, xxxxxx xx xxx xx xxx xxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx." Xxxxxx Xxx xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxx.

xxxxxx

3. Kanalanschluss:
Sanierungsarbeiten sind sofort abziehbar

Xxxx Xxxx xxx Xxx xxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxx:

  • Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx Xxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxx xxxxxx, xx xxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx. xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx.

Xx xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx.

Xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xx xxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxx. xxxxxx Xxxxx xxxxxxxxxx xxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx x xxxxxxxxx x Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxx x"Xxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxxxxXxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx"x xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxx XxX xx xxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

xxxxxx

4. Grundsteuer:
Kein Erlass allein aufgrund Leerstandes wegen Denkmalschutz

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxx xxx xxx xx. Xxxxx xxxx xxx Xxxxxxx xx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.XXx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx Xxxxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxx. XXX xxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx xxxx xxxxxxxxx xx.xxx,xx XXX Xxxxxxxxxxx X. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx. Xxxx xxxxxx xxx Xxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxx Xxxxxx.
  • Xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxx, xx xx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxxx xx XXXXXXxXxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xx xxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xXxxxxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxxx xxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxx. Xxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx. xxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxx xxx Xxxxx xxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx, xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Rentenfreibetrag:
Keine Neuberechnung wegen Rentenangleichung im Osten

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx xx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx.

Xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x. Xxxx xxxx xxx xx,xx XXX xxx xx,xx XXX xx x. Xxxx xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxxx xx xxxxx xxxxxx Xxxxxxx xxx x. Xxxx xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxx xxx xxx Xxxxxxxx xxxxx Xxxx xx x,x Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx "xxxxxxxx" Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

  • Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xxx xxxx xxx "xxxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x. Xxxx, xxxxxxx x xx xxx XXX x xxxx xxxx xxx Xxxxxxxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xx, xxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • Xx xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, XxxxxxxxXxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxxx Xxxxxx, xx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx

xxxxxx

2. Gesetzliche Rente:
Schrittweise Angleichung der Renten in Ost und West

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx,xx XXX xXxxxx xxx xx,xx XXX xXxxx. Xxxx Xxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx x. Xxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xx xx xx Xxx. x XXX XX xxxxxxxxxxxxxxx xxx.

Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxx x.x.xxxx xxx xx,xx XXX xxx xx,xx XXX xx x.x.xxxx xxxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxx xx xxxxxxxxx Xxxxxxxx xxx xx,xx XXX xxx xx,xx XXX xxx xx xx Xxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xx Xxxxxxx xxx x.x.xxxx xxx xx,x Xxxxxxx xxx Xxxxxxxxx xxxxxxx.

XXXXXXX: Xxx x.x.xxxx xxx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx. Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx. Xx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xxx x. Xxxx xxxx xx,x Xxxxxxx xxx Xxxxxxxxxxx Xxxx, xxx x. Xxxx xxxx xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx Xxxx xXxxxxxxxxxxxxxx xxx xxx "Xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xXxxx xxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxx. x XXX XXx. Xxx xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxxx xxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxxxx: Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxx Xxxx xxx xx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx.

Xx xxx x. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xx xxx Xxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxxx xx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

xxxxxx

3. Gesetzliche Rente:
Geänderte Rentenformel bremst Rentenerhöhung 2020

Xxxxx Xxxx xxx x. Xxxx xxxxxx xxx Xxxxxx xxxxxxx x xxx xxxxx xxxx, xxx xxxxx xxxxxxx. Xxx xx xxx Xxxxxx xxxx xxx xxxx xxx xx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx.

Xxxx xxx Xxxx xxxx xxxxx xxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxx x xx xxx x Xxxxxxx! Xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxx xx xxx Xxxxx xxxx xxxxx Xxxxx. Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx x xxxxxxxxxxxx xxx xxxx x xxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx.xxx Xxxx xxxxx xx.xxx Xxxx xxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xx xxxx x Xxxxxxxxxxxxx xxxx xxxx, xxxxxxxx xxx xxxx xx Xxxxx xxxx xx xxxxx xxxxx x Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx XxxxxxxxxxxXxxxxxxx xxxx! Xxx xxxx xxx xxxxx!

XXXXXXX xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXX XXx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx xXXXxxxxXxXxXxxxxxXx" xxx xx.xx.xxxx. Xxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxx xxx XX XxxxxxxxxxxxXxxxxXxx xxxxxxxxx.

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

XXXXXXX: Xxxxx xx xxx Xxxxxx xxxx xxx xxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx, xx xx Xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxx xxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx: Xxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx.

XXXXXXX: Xxx xx Xxxxxxxxx Xxxxxxx xxxxxx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxx xxx x,xxxxxxxxx xx Xxxxxx xxx x,xx x xx Xxxxx xxxxxxxx.

xxxxxx

4. Witwenrente:
Kürzung von Rente und Freibetrag wegen höheren Einkommens

Xxx XxxxxxxxXxxxxxxxxxx xxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx. "Xxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxx Xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxx x. Xxxx xxx xxxxx xxxx xxxxxxxxx "xxxxxxxxxxxx". Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xxx Xxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx x. Xxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

5. Berufsständisches Versorgungswerk:
Steuervergünstigung bei Kapitalzahlung?

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx xxxx xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx.

Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx.

Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxxx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx Xxxxxxxx, xxxx xxx xxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.

Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X X xxxx, X X xxxxx, X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx

xxxxxx

6. Altersrente:
Kann eine verfassungswidrige Doppelbesteuerung vorliegen?

Xx xxx xx xxx xxxxxxx Xxxxxx xxxx Xxxxx xxx Xxxxxx, xx xxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxxx xxx xx xx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx.

Xxx XXXxXxxxxxx Xx. Xxxxxx xxxxx xx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxx "Xxxxxxxxx Xxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxx xXXxX xxxx X. xxxxx. Xxxxx xxx xxxx xxx Xxxxxxxx, xxxxxxx xxxx xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx, xxxx xx xxxxxxxx Xxxxxx xxxxx xxxx, xx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xX X xxxxxx xxxx xxx Xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxxx xxx Xxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxxx x xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxxxxx xxxxxxxx xx Xxxxx xxxx! Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx XXXxXxxxxxx Xxxxxxx xx XXX xxxx X. xxxxx.

Xx Xxxxxxx xxxxxxx Xxxxxx xxx xxxx x xxxxxx xxxxxx x xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xx xxx Xxxxx, xx xxx Xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxx XX xxxx xxx Xxxxxx xxx x.xx.xxxx xx X xxxxxxxx. Xx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx, xxx xxxxxxx xxxxx xxx Xx. X X xxxxx xxxxxxxx. Xx xxxxxxxxxxx Xxxxxxx xxxx xx xxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxx XXX xxx Xxxxx xxx xxxxxxx Xxxxxx xx xxxxxxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxxxx xx. xx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxx xx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xx xx,xx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx XX xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xx Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx. Xxxxx: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxx xxxxx: Xxxx Xxx xxx Xxxxxxxxxx xxxx, xxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxx, xx xxxxx Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxx xxx Xxxxx Xxxxx Xxxxxxxxxx. Xxxxxxx Xxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxxx, xx xxxx xx Xxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxx xxx. Xx xxxxxxx Xxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

xxxxxx

VIII. Selbstständige

1. Gewerbesteuer:
Vorsicht bei der Mitvermietung von Betriebsvorrichtungen

Xx xxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxXxxxxxxx xx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxx: Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx. Xxx XxxXx xxxx xxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxx xxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxx xxx xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX. Xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx x XXX xxxxxxxx.

Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxx "xxxxxxxxxxxxxxx", xxxx xxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxx x.X. xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxx xxxxxx Xxxxxxxx. Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXX xx.x.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx. Xxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxx Xxxx xxxxxxxxxxx xxxxxx.

  • Xxx Xxxxxxxxx, xxxx XxxX, xxxxxxxxxx xxxxx Xxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx x.x. xx xxxx Xxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx x,xx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxx x,x x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxx xxxxxxxxxx.
  • Xxxxxxxxxxx: Xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx XxxX xxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx: Xxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxx, Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx.
  • Xxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx.
  • Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxxx xxxx xxx xxx xxx xxx xxxxxxxx Xxxx xxx Xxxxx xxxx Xxxxx xxxxxxxxx, xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

xxxxxx

2. Umsatzsteuer:
Rechnungsangaben bei Waren im Niedrigpreissegment

Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xx xxxx xx xxxxxxx, xx xxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx Xxxxxxx xx xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxx xx xxxxxx, xxxx xx xxxxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xXXXx xxx xxx Xxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxx x.x. Xxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxx "XxXxxxx", "Xxxxx", "Xxxx", "Xxxxx", "Xxxxx" xxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx x xxxxxx xxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxx xxxxxxxxx xxxxx, xxx xxx XXX xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx, xxx Xxxxx xxxx xx xxx Xxxxxxxxxx xXxxxxxxxxx XXx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx XXX: Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxxxxxxxx: "xxx Xxxxx xxx xxx Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxx". Xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx "Xxxxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx" xxxxxx. Xxx Xxxxxxxx, xx xxxx xx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.
  • Xx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, Xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxx Xxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xx xxx xx Xxxxxxxxxxxxxx xxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx XXX xxx xxx xxxxxxxx Xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xXx. XX X xxxxx xxx XX X xxxxx. Xx xxx xxxxx Xxxx xxxx xx xxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx, xx xxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx, xxxxxxxx xxx XX Xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx, xxx x xxxxxx xxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx.

Xxx X. Xxxxx xxx XXX xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxx xxxxxxx. Xxx xxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXX xx.xx.xxxxx X X xxxxxxX X xxxxxx.

Xxxx xxxx xxx xxxxxxxxx XXXxXxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx, xx xxxxxxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

xxxxxx

IX. Kirchensteuer

1. Kirchensteuererstattung:
Hinzurechnung eines Kirchensteuerüberhangs

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx "xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxx xxxx xx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx, x.X. xxxx Xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxx xx Xxx. xx XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx XxxxxxxxxxxxxxXxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxxxXxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx X X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx. Xxxxx xxxxxx xxx xx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxx xx Xxxx xxxx xxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxx xxx, xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxxxx xxxxxxxx. Xx xx xx Xxxx xxxx xxxxx XxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xx xxxx xxxxxxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxx, xxxx xxxx xxx XxxxxxxxxxxxxxXxxxxxx xx Xxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxx xxxxxx xx, xx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

X. Ausland

1. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2019

Xxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx xx x,x x xxxxxxxxxxxxx. Xxxxx XxxxxxXxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

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

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx: Xx xxxxxxxx xx,xx XXX xxxx xxx XXX. Xx Xxxxx xxxx xxx xx xxxx xx,xx XXX xxxxxxxx, xx Xxxxx xxxx xxxxx xx xxxxxxxxx xx,xx XXX.

Xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx

xxxxxx

2. Krankengeld:
Krankentagegeld aus Schweizer Versicherung progressionsfrei

Xx Xxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX xxx Xxx. x Xxxx x XXxXx. Xxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. "Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x.x. xxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxxx xxx xx X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxx xxxxxxx "Xxxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xx. xx XXxX xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xx xxxx xx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx.
Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx x xxx.xxxxxxxxxxx.xx x Xxxxx xx.x.xxxx.
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

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