Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx: XxxxxxXxxxxxxxx Xxxxxx xxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxx xxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxx x xxxxxx xxxxxxx x xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xx Xxxxxxxxxxxx xxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xx xxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxx xxx x. Xxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxx xxxx. Xxxxx Xxx xxx Xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xx x Xx. xx Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx. Xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxx x xxx xxxxxx xx xxxx xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx xxxxx xxx XxX xxx xxxx xxx XXX Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxx XXX xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx. Xxxxxxxxx xxx Xxxxxxxx:

• Xxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx x,x Xxxxxxxxxx Xxxx xxxxxxx.
• Xxxx Xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxx xxxxxxx. Xxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxx xxxxxxxx.

Xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx. Xxx xxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXxxxxx: xxx xxxxxxxxx. Xxx: Xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx x xx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.

Xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxx "Xxxx Xxxx" xxx xx.xx.xxxx. Xxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xx XxxxxxxxxxxxXxxxxxxxxx, xxxxxxxx xxxx xxxxxxxx, xxxx xxxxx "xxxxxx Xxxxxxxxxxxx" xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx xxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxx. Xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx, xxxx Xxxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxxx, xx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx.

Xx xxx xxx xxxxxx xxx Xxxxxxxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx, xx Xxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx, xx xxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxx xxx xxxxx Xxxxxxx xxx Xxxx xxx xxxx xxx xxxxxx xxxx xxx xxx Xxxxxxxxx xx xxx xxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Fahrten zur Arbeit:
Taxi gilt als öffentliches Verkehrsmittel

Xxxx Xxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxXx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxx xxx Xxxx xxxxxxx Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxxxxxx xxxxxx. Xxxxxxxx xxx, xx xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

Xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx x.x.xxxx xxx X xxxxxx Xx xxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxx xxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xx Xxxxxx xxx xx.xx.xxxx xXX X xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxx XX xxxxxxxxxxx, xxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxx xxxxxxxxxx. Xxxx: Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxx. Xx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxx xxxxxx. Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xx x. Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxxxx xxx, xxxx xx xxxxxxxxxxxx xxx Xxxx xxxx xxx Xxx xxx Xxxxxx. Xxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxx xxx x.xxx XXX xx, xxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx.
• Xxxxxxxxxxx xxx XX: Xxxxxx xxx Xxxxxx xxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxx, xxxxx xxxx xxxxxxxxx xxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, x.X. Xxxx, Xxx, Xxxxxx, Xxxxxx xxx Xxxxxxxx. Xx xxxx Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx" xxx. "xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxxx, Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xxx xxx xxxxxxxx Xxxxxx, xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx.

2. Jahreswagen:
Rabattregelung auch für Mitarbeiter von Konzernunternehmen?

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX. Xxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx Xxxxxxxxxxxxxxxxxx xxx x x xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx x xx xxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxxx Xxxxxxxx XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx xx x xx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xx. x.xxx XXX xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xx Xxxxxxx!
• Xxxx Xxxxxxxxxx xxx Xxxxxxx Xxxxxxx xxxxxxx xxxxx xxx XxxxXxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxxxx Xxxxxx xx xxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxxxxx xxxx xxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx xxxx Xxx xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxx

3. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2019

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
• Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x. X. xx Xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

4. Minijob:
Aufgepasst bei der zulässigen Höchstarbeitszeit!

Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xx x,xx XXX xxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx. Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxx xx xx Xxxx xxx x,xx XXX xx Xxxxxxxxxx. Xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx x,xx XXX xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx xxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx: xxxx

Xxxxxxxxxx Xxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx,x Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx XXX : x,xx XXX x xx Xxxxxxxx. Xxx xxxx x Xxxxxxx xxxxxxx xxx xxxxxx! Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxxxxxx Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx

Xxxxx xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxx xxxxx Xxxxxxxx xx XXX xx xxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xx Xxxxx xxx xx XXX xxxxxxx xxx xxx Xxx. x XXXx.

• Xx xxx xxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxx, xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xx Xxxxxxxxxxxx xxxx xx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxXxxxxXxxxxxxxx xxxxxxxxx.
• Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxXxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xXxxxxxXxxxxxx xxxxxxx xxx xxxxx xx xxx Xxx. x XXX xxxxx XxxxxxxxxXxxxxxxxxxxxxx xx Xxxxx xxx xx XXX xxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx Xxxxxxxxxxx xxx xx.xx.xxxx, x Xx xxxxxxx XXXxXxxxxx Xxxxx xxx xx.xx.xxxx, xx Xx xxxxxxx XXXxXxxxxx XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x Xx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxxx x xxxxxx. Xxxx xxxxx xx xxx Xxx. x XXX xxxxxxxxxxxxxx xxxx xx Xxxxxxx Xxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxxx xx xxx Xxx. x Xxxx x XxxXX xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x XXX xxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx.

5. Verpflegungskosten:
Keine Begünstigung für Lokführer einer Werksbahn

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxx, xxxx xx xxxxxxxx xxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx XX xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xx xxxxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxx xxx, xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx XXX xxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxx XX.
• Xxx Xxxxxxxxxxx xxx XX: Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxx xxxxxxx, xxxxxx xx xxxxx, xxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxx xx xxxxxxxxxxxxx Xxxx, xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx. xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx. Xxx xxxxx xx xxxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx, xxx xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxx. Xxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxx XX xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxx xxxxx Xxxxxxxx xxx xxx XXXxXxxxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxx, xx xxx XXX xx xxxxx xxxxxxxxxx Xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

6. Auswärtstätigkit bis 2013:
Lkw-Fahrer hat keine regelmäßige Arbeitsstelle

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxx". Xxx xxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx XxxxXxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx xxxxxxxxxx Xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xx xxx xxxxx xxxxxx Xxxxxxxxxxx, xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxXxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xx xxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxxx xx xxx Xxxxxxxxxx xxx xxxx!

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

XXXXXXXXX: Xxx Xxxxxx xxx xxxx xxx xxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx, xxxxxxxxxx xxx, xxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxx xxxx xxxxxxx xxxx xxxx xx xxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xx Xxxx xx xxxxxxxxxx Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx XX X xxxxx xxxxxxxxxxxxxx xxxx.

7. Doppelbesteuerung:
Zweimal Steuern auf den Lohn eines Berufskraftfahrers

Xxxxxxxxxxxx, xxx x xxxx x xx Xxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxx xxxxxx, xx xxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxx xxx xxxxx: Xxx xxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx x xxxxxx xxxxxxxxx x xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxxx, xxxx xx xxxxx xxxxxx xxx xxxxxx Xxxxxxxx xxxx. Xxxxxxx xxxxx xx xxxxx, xxxx xxx xxxxxx Xxxxxxx xxx XXX xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx XXX xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx. Xx xxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx, xxx xxxx xxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxx xxx Xxxxxxxx. Xxx XxxxXxxxxx xxxxxxx xxx Xxxxxxx, xxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxx xxxxxxxx, xx xxxxx xx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx. Xx xxxxxxx x.x. xxxxxx, xxxx xxx xxxxxxx Xxxx xxxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxxxx, xx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxx xx xxxxx Xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxxx xxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.
• Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx XXX xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx, xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxx, xx xxxxx xxx Xxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xxxxxx xxxxxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx Xxxxxxx xxxxxxx xxx. Xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxxxx Xxxx xxxxx. Xxxxxxxxx xxx xxx XxxxXxxxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx. Xxx: Xxxx xxxx xx xxxx xx xxxx xxxxxxxxxx xxx, xx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxx xxxxxxxxxxx. Xxx xxxx xxxxx xxxxxx, xxxx xxxx xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx xxxxx XXXxXxxxx: Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx

8. Verdienst:
Aktuelle Verfügung zu Nettolohnvereinbarungen

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx, xxxx. xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xXXXx XxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx x xxxxxxxxx x Xx xxx, X xxxx x xxxxxxxxx x Xx xxx x Xx xxxx. Xxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxx" xxxxx xxx Xxxxxx "Xxxxxxxxx." Xxx xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxx xx xxxxxx, xxxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxxx xxx XXX xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx: Xxx XX XxxxxxxxxxXxxxx xxx xxx Xxxxxx xxx xx.xx.xxxx xx X xxxxxxxx xxxxxxxx xxx x.x. XXXxXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxx

9. Auslandsentsendung:
Wird der neue Betrieb zur ersten Tätigkeitsstätte?

Xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxx xxx xxxxxxxx xxxx xxx xxxxxx xxxxxx xxx Xxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxx, xx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx XXxXxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxx xXxxxxxx xxx xx.x.xxxx, x X xxxxxx, x X xxxxxx xxx x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxx XxxxxxxXxxxxxxx xxxx XXxXxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxx xx Xxxx xx Xxxxxxxxx. Xx xxxx xxxxxxx xx xxx xxx XX XX xxxxx xxxxxxxxxxx "Xxxxxx Xxxxxxxxxx Xxxxxxx". Xx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx xx, xxxx xxx XXxXxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxx x. Xxxx xxxx xxx xxx Xxxxxxxxxx Xxxxx xx Xxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx Xxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xx xxx XXX xx. Xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx XXxXxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx. Xx xxxx xxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxxxx: Xxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxx: Xxxx xx x Xxx. x XXxX xXxxxxxx xx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx XXxXxxx xx xxx XXX xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxx XX XX xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxx Xxxxx xxxxxx Xxxxxxxxxx xx xxx XXX xxxxxxxxx xxxxxxxxxx. Xx xxx xxxx xxx Xxxx xxxxxx Xxxxxxxxxx xx xxx XXX xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxx, xxxxx x. xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx, xxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxx xxxxxxxx, xxxx xxx XXX xxx xxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxx: Xxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. x XXxX, xxxx xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

10. Auslandsentsendung:
A1-Bescheinigung nur noch digital beantragen

Xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xx xxxx xx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxxx, xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xx XXxXxxxxxx xxxxx xxxx Xxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxxXxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx xxx XxxXxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xx xxxxxxxx, xxxx xxxx xxx x. Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx, xxxxx xxx xxxxxxxxxxx XxxXxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxx. Xxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx XxxXxxxxxxxxxxxx. Xxxx Xxxxxxx xxx XxxXxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx Xxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx

11. Freiflüge bei Fluggesellschaften:
Was als geldwerter Vorteil zu versteuern ist

Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxx:

• Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxX xXxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx x x xxxxxxxxxx xxxx xxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. "XxxxxxxxXxxxxx"x xxxx xxxx xxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx x xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx. "XXXxXxxxxxxx" xxx x Xxx. x Xxxx xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx Xxxxxx xxx xxxx xx xxxxxxxx, xxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xx xx x xxx xxx Xxxxxx xxxx xxx xxxx xx xx xx.

• Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx. x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
  • Xxx xxxxx Xxxx xxx x.xxx xx xxx x,xx XXX xx Xxxxxxxxxxxxx,
  • xxx xxxxx Xxxx xxx x.xxx xxx xx.xxx xx xxx x,xx .x. xx,xx x xXXX x x.xxxx : x.xxxx,
  • xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX
• Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx Xxxxxxxxx x Xxxxx xx Xxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx "XX" xx.x. xx xx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx x xxx xx.
Xxx Xxxx xxxxxx Xxxxxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx: x,xx x x.xxx xx x xxx,xx XXX, xxxxx xx x x xx,xx XXX, xxxxxxx xx xx x x xx,xx XXX.

Xxxxxxxxxxx Xxxxxx: Xxx xxx Xxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

1. Alternativmedizin:
Amtsärztliches Attest auch bei tödlich endender Krankheit?

Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxx, xxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXXx. Xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXXx.

Xxx Xxxxx xxx, xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx "xxxxxx Xxxxxxxxx" xxxx xxx Xxxxxxxxxxx xxxx Xxxxx xxxx xxxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x XXxXX xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx x.X. xxxxx XxxxxxXxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxXX xxxxxxxx, xxxx xxxx xxxx xxxx xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxx" xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxx xxx xxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx x xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxx, xxxxx xx xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx x xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx x xxxxxx xxxxxxxxxxxxx x xxx Xxxxxxxxx xxx Xxxx xxx. Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx xxxx xxxxx, xxxx xxx xxxxxx Xxxxxx xxxx xx xxxxxx Xxxx "xx xxx xxxxxxx Xxxxxxxxx xxxxxxxx" xxx xxxxx xxxxxx xx xxx Xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.

Xxxxxxxxxx xxxxxxxxxxxxx x xxxxxx: xxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, "xxxx xxxx xxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxx xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx". Xxxx xxxx xxx xxxxx xxxx, xxxx xx xxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xxxx xXXxxxXxXxxxxx xxx x.xx.xxxx, x XxX xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X x XX xxxx Xx.

XXXXXXXXX: Xx Xxxxx xxxx xxx xxx XXX Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx!! Xxxx xxxxx xxx XXX xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxxx xxxx xx xxxxx xx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

2. Künstliche Befruchtung:
Kosten auch bei älteren Menschen steuerlich absetzbar?

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxx xxxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxx xxxxxx xx, xx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx.

Xxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxx xx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx "xxxxxxxxx Xxxxxxxxxxx, xxx xxx xx. xxx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx" xxx xxx Xxx. x XXX Xx.

Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xx Xxxxx xxx xx Xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, xx X xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xx xxxxxx xxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxx xxx xxx xXxxx xxx Xxxxxxxxxxxxxxxxxx XXx xxx. xxx xxxxx Xxxxxxx xXxxx xxx XX Xxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxx xx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxx xxx xxxxx "Xxxxxxxxx" xxxxxxxx xxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx Xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxxx, xxx xxx xxxxx "Xxxxxxxxx" xxx Xxxx xXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxxxx xxxxx "Xxxxxxxxx" xx xxxxxx Xxxxx xxx xxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx xxxxxx xxxxx xxx Xxxx, xxxx xxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxx xxxxxx xxxxx xx xxxxx "xxxxxxxxxxxxx" Xxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxx. Xx xxxxxxx xxx, xx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx

3. Spenden:
IPSC-Schießen jetzt doch als gemeinnützige Sportart steuerbegünstigt

Xxx xxx XXXXx Xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxx xxxxxxx Xxxxxxxx x xx xxxxxx xxx "Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx x xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxx xx Xxxx xxxxxx xxx xx xxxxxxxxxx xxxxxx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx XXXXxXxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx Xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

• Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxx x XXXXx, xxxx xxx "XXXXxXxxxxxxxx xxxx Xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx". Xxx xxxxxxxx, xxxx Xxxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxx xxx. Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.
• Xxxxxxxxxx xxxx xxxxxxxx xxx XXX Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx XXXXxXxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx xxx Xxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx XXXXxXxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxxxxx, xxx xxxxxxxxxxxxxxx xxx XXXXxXxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx XXXXxXxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxxXx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx XXXXxXxxxxxxxxx xxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxx: Xxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxx" xxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx "xxx Xxxxxxxxx" xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

• Xxxx Xxxxxxxxxx xxx XXX xxx xxx XXXXxXxxxxxxxx xxx Xxxxx x.X. xxx xx xx Xxx. x x.X.x. Xxx. x Xx. xx XX. Xxx XXXXxXxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxx xxx xxx Xxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
• XXXXxXxxxxxxxx xxx "Xxxxx" xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx

4. Altersvorsorge:
Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

• Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
• Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

XXXXXXX xxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.

Xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

5. Luftverkehrsteuer:
Geringfügige Absenkung der Steuersätze

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxxxx xx XxxxxxxxxxXxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx XxxxxxxxxXxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxx xxx xxxxxx xxxxxx: xxx Xxxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxxxx x,x x xxx xxx Xxxxx xxx xxxxxXxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx

• x,xx XXX xxxxxxxxxx: x,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx xx, xxxx xxxx Xxxxxxxxxxxxx, Xxxxxx xx Xxxxxx xxxxx x.x. xxxx Xxxxxxx, xx xxx Xxxxxxx, xxxx Xxxxxxxx, xxxx Xxxxxx xxx xxxx Xxxxxxxx.
• xx,xx XXX xxxxxxxxxx: xx,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xxx xxxxxxx x.xxx xx, x. X. xx xxx Xxxxx xxx Xxxxxxxxx Xxxxx, xxxx xxxx xxxxxxxx, Xxxxxx, XxxxxxXxxxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xxx xx xxxxxx xxxxxxxxxxxx Xxxxxxx.
• xx,xx XXX xxxxxxxxxx: xx,xx XXXx xxxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xx, x. X. xx xxx XXX, xxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxx Xxxxxxxx xxx Xxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx

6. Unfall:
Schadenregulierung auf Gutachtenbasis ohne Umsatzsteuer

Xxx Xxxxxx xxx xxx Xxx xxx xxxxxxxxxx xxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxx XxxxXxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxxxx Xxxxxx xx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. Xxxxxx Xxx Xxx Xxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx Xxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxx.

• Xxx Xxxx: Xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xx.xxx XXX xxxxxxxxx xx x Xxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx x.xxx XXX xxxxx x.xxx XXX xx Xxxxx xxxxxxx, xxxxxx xx.xxx XXX xxx.xxx XXX .x. x.xxx XXXx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xx.xxx,xx XXX. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxx, xx xxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx, xxxxxxxx xx xxx xxx XXX. Xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxx, xxxxxxx xxx XxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx XXX xxxxxxxx xx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx, xxxx xxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxx xxx xxx xxxxxx xxxxxx, xxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxxx xxx xxxxxx, xxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx XXX xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxx: xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx, xxxxxx xx Xxxxx xxxxxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx.

7. Krankheitskosten:
Kosten für Bioresonanztherapie steuerlich absetzbar?

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxx xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxx, xx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxx xxxxx xxxxx xxx Xxxxxxxx xxx "xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxx xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxxxxxx XX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx x.X. xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXXx.
• Xxx xx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx xx xx Xxx. x Xx. xx XXxXXx. Xxx xxxxxxx xxx Xxxxxx xxxxxx xxxx Xxxxxxxx xxxxxxxxxx. "Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx" xxx xx Xxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

8. Prozesskosten:
Rechtsstreit wegen Umgangsrecht des Vaters mit seinem Kind

Xxxx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx. Xxx xxxx xxxx, "xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx" xxx xx Xxx. x Xxxx x XXxXx.

• Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx "xxxxxxxxxx" Xxxxxxxx xx xxxxxxxxx xxx xxxx xx xxxx xxxx xxxx "xxxxxxxxxxxx" Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx XXX xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
• Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxx xxx xxxxx "Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx" xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxx" xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxx xx xxxxx xxxxxxxxxxxxx Xxxx xx xxxxxx xxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xxxxxxxx XX X xxxxxx.

• Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx XXX, "xxxx xxx Xxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx." Xxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxxxx" xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx.
• XXXXXXX: Xx Xxxxxxxxxxx xxxx xx xxxxx xxxxx, xx x xxx xx Xxxx xxx XX Xxxxxxxxxxx x xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxx xx xxxxxxxx, xxxxxxx xx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxx, xxx Xxxxx xxx Xxxxxx xxx xxx Xxxx xx xxxxxxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx. Xx xxx xxxxxxxxxx Xxxxx xxxx xxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xXxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx, xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxx. Xxxxxx Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxx Xxx xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx XXXxXxxxxxxxx xXxxxxxxxxxxx: XX X xxxxx xxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

1. Elterngeld:
Bei Gewinnverzicht keine Anrechnung von fiktivem Einkommen

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxxxxx xxxx xxx Xxxxxxx.

Xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxx xxxxxx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xx XXXXx. Xxx xxxx xxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxx Xx.

Xxx xxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx. Xxx xxxx Xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxx xxxxxxxxx xxxx

2. Kindergeld:
Erlass des Rückforderungsanspruchs der Familienkasse

Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx x xxxxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxx Xxxxxxx xxxxxx. Xx xxx xxxxx xxxxxx xxxxxxxxx Xxxx xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx XXX XX xxxxxxxxx xxx Xxxxxxxxx xxx xx XXX XXx xxxxxxxxx xxx xxxxxxx xxxxxxxx xxx XXX XX. Xxxxxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx XXX XX xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxxxx: Xxxxxxxx, xxx xxxxxxx xxxxx xxxxx Xxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx Xxxxxxxxxxxx x xxxx xxxxx xxxxxxx xxxxxxxx xxxxx x xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx XXx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx, xxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx. Xxxxxxx xxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

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

XXXXXXXXX: Xxx xxx xx xxx xxxxxxxxx Xxxx xxxxxxxxx Xxxxxxx xxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx x xxxx xxx Xxxxxxxxxx xxxxxx x Xxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx xxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxx xxxxxxx xxxxx.

3. Freiwilligendienst "weltwärts":
Seit 10 Jahren interessant für Jugendliche

Xxx xxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxx Xxxxx. Xxxxxx xxxxxxx xxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxx xxx Xxxxxxxx Xxxxxxx xXxxxxx, Xxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxx xxxxxxx xxxx Xxxxxx xxxxxxx xxxx xx.xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxXxxx xx xxx Xxxx xxx Xxxxxxxx Xxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx.

XXXXXXX: Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxx xxx xxxxx Xxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx.Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx.

Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxXxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxx. Xxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx xxx "Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx" xxxxx xxxx Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxxxx xx xxxx, xxxx xxx Xxxx xxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxx, xxxxx xxxx xxxx xxxx xxxx Xxxxxxx xxxxxxxx xxxx.

Xxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx xxxx: Xxx Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx" xxxxxx. Xxxx xxxx xx xxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxxx xxx XX Xxxxxxxx xxx x.x.xxxx, xx X xxxxxxx Xxx.

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx Xxxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx! Xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxx. x XXxXx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxx Xxxxx xxx XXX. Xxxxxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx.xxxxxxxxxx.xx.

xxxxxx

1. Investmentbesteuerung 2018:
Erstmalige Versteuerung einer Vorabpauschale

Xxxx Xxxxxx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx. Xxxxxxxxxxxxxx.Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx.

XXXXXXX xxxx xxx x. Xxxxxx xxxx xxx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx.

• Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.
• Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx x,xx Xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx x,xx Xxxx xxxxxx xxxx x,xx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xxxx xx, xxxxx xxx xxx xxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxx xxx Xxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxx Xxxx. Xxxx xx x.x.xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxx. xXxxxxx: XXXx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

1. Vermietung:
§ 7b-Sonderabschreibung aufgeschoben oder aufgehoben?

Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx: "Xxx Xxxxxxxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xx.xx.xxxx xxxx xxx xxxxxx, xxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx." Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xx xx.xx.xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx xx xxx xxxxxxx: "Xxx Xxxxxxxxx xxx xx xx. Xxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xx xx Xxxxx xx xxxxxx."

Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx Xxxx xxx xx xxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xx xx.xx.xxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxx xx xxxxxxx, xxx xxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx, xx xxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx.

Xxxxxxxxxx xxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxx xxxx xxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

2. Verbilligte Vermietung:
Keine 2/3-Regelung bei Überlassung für Gewerbezwecke

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx xx x xxx. xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxx: Xxx xxxxXxxxxxxx xxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx, xxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xx xxx XXXxXxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xx xx xxx Xxxxxxxxx xx xxxxxx. Xxx XXX xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxx xxxx: xxxxxxxxxxx Xxx xxx Xxxx, xxx Xxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx. xxxxxxxx xxxx xxx xxx "XxxxxXxxxxx" xxxxxxx xxxxxx, xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx xxxxx "xxxxxxxx" Xxxxxxx, xxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xx xxxx xxxxxx xx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx. Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx xxx xx.xx.xx xx X xxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxx Xxxx xxxxxx.

3. Vermietung:
Gewinnerzielungsabsicht trotz Eigenbedarfsklausel

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xx xxxxxxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx, xx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xx Xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

4. Baudenkmal:
Bescheidänderung trotz langsamer Denkmalschutzbehörde

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxx xx x Xxxxxxx xxx xxx XXxXx. Xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx x xxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxxxx Xxxxxx xxxxxxx xxx xx x Xxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx Xxxx xxx xx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx.

XXXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xxxxxx xxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX. Xxxxx Xxxxxx xxxxxxx xxx xxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XXxXx xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx, xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx xxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.
• Xxxx xxx xxx XX Xxxxx xxxxxx xxx xxx xxx Xxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx Xxxx xx Xxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx. Xxx XX xxx xxx Xxxxxxxx xxx XXX xxxxxxxxxx xXx. X X xxxxxx.

XXXXXXXXX: Xxxx xxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxx xxx XXX xxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx xx XXxX xXxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx x.X. xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X X xxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xx xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxx xxx XX Xxxxx xxxxxx xxx X. Xxxxx xxx XXX xxxxxxxxxx xxxx xxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx

5. Verbilligte Vermietung:
Vereinbarte Miete ist maßgebend, nicht die Gründe dafür

Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx. Xxxx xxxx Xxx xxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx:

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

Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx. Xxx Xxxxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxx. Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxx xXxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxxx.

Xxxxxxxxxxx xxx xxxx, xx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxx x.X. xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx xxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxx xxx xxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xx xxXxxxxx xxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxx, Xxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xX xx.x XXxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.
XXXX xxx XXX xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxxx Xxxxx" xxx Xxxxxxxxxxx xxx. Xxxxxxxxx xx xxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

1. Landwirte:
Pflicht zur Hofabgabe bei Rentenbeginn ist verfassungswidrig

Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx. Xxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx Xxxxxxxxx xxx xxx "Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xXXXx". Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxxx Xxx xxxxxx xxx. xxx xxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXXx.

Xx xxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxx. Xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx: Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxx Xxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxx! Xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx xXXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxx xxx x XxX xxxxxxxx.

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

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx XXxxxXxXxxxxxxxxxx xxx xx.x.xxxx xxx xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xx xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xx xxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

1. Bargeldintensive Betriebe:
Müssen die Umsätze steuerfrei bleiben?

Xxxx xx xxxx xxxxx Xxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxx xx xxx xxxxxx Xxxxxxxx xxxx Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xx xxxxxx xxxxxxxx, xx xxx Xxxxx xxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxx xxxx.

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

XXXXXXX xxxxx xxx Xxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxx: Xxxxxx xxx Xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx, Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxx xxx Xxxxx, xxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxx xxxxxxx. XXXX: Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx, xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxx xx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX: Xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxx." Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxx xxxxxx Xxxxxxx "xxxxxxxxxxxxxx", xxxx xx xxxxx xxxxxxxx xxxx, xxxx xxxx Xxxx xxxxx xxxxx xx xxxxx Xxxx xxxxx.

2. Umsatzsteuer:
Vorsteuerabzug trotz Verlustes der Rechnung?

Xx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxx: Xxxxxxxx xxx x Xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxxxxx xx Xxxxx xxxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx Xxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxx xxx xxx XXXxXxxxxx xxx xx.xx.xxxx xX X xxxxxx xxxxxxx Xxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxx xx Xxxxxxxx xxx, xxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxx, xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx.

XXXXXXX xxx xxx XxXX xx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxx. Xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxx xxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xx. Xxxxxxxxx.

Xx xxxxxxxxxxxxxxxxx Xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx XxXX xxxx xxxx Xxxxxxxxx. Xxx xxxxxxxxxx xxxx xx xxxx xxxxx Xxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx "xxxxxxxxxxx." Xxxx: Xxxx xxxx xxx Xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxx. Xxx: Xxxxxxxxxx Xxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxXX xxxxxx xxxx xxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxx.

3. Freiberufler:
Wenn Sie nach dem Praxisverkauf weiterarbeiten möchten

Xxx xxx Xxxx, Xxxxxx, Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx x xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx x xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxx xxx xx Xxxxxxx. Xxx xxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx XXxX "xxxxxxxxx" xxxxxx, xxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx Xxxxx xxxxxx, xxxxx xx xxxx xxx Xxxxxxx xxxxxx xxx. xxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxxx "xxxxxxxxxx" Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx x xxxxx x Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxx XXX xxxxxxxx xXXX xx.x.xxxx, XXXX X xxxxx.

• Xxx xxxxxxxxx Xxxxxx, xxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx x. Xxxxx xxxx xxxx xxxxx Xxxxxxxxx xxx xxx.xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXXx. Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xx xxxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx Xxxxxxx xxxx xxx XxXX xx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx XxXX xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxx xxx XxXX xxx xx. Xxxxxxx xxxx x xxxx xxxxxxxx xxxxx Xxxxxxx x xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx Xxxxxx xx xxxxxxxx xxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxx xxx XXX: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx Xxxx xxxxxxxxxx. Xxx "xxxxxxxxxx" xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxx xxx Xxxxxxxx xxx Xxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxx xxx xxxxx: Xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxx xxxxxx xxx, xxxxxx xxxx xx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxx. Xxxxxxxxxx xxx xxxxxx, xx xx xxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxx xx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxx xxxxxxx xxx. Xxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx, xxxx xx xx xxxxx Xxxxxxxxxxx xxx xxx XxXX xxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xx Xxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx.

Xxxx xxxxxx Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxx"x

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxx. XXX xx.x.xxxx, XXXX X xxxxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxx xxx XXX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx. Xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxx.

XXXXXXXXX: Xxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxx xxxx, xxxxxx xxxx xx xxxxxxx Xxxxxx xxxx xxxxxxxxx xxx xx xxxxx xxxx xxxxxxxx Xxxxxx xxx. Xxxx xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxx Xxxxxx xxxxxx xx xxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xx xxx Xxxxx xxxx xxxxxx xxxx. Xxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxx xxxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxx, xxxxxx xxx xxxx xxx xxxxxxxx x xxx xx xxxx xxxx xxxx xxxx xxxxxxx xxxxxxx xxx xxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx. Xx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.

4. Geschäftsveräußerung:
Wann keine Umsatzsteuer ausgewiesen werden darf

Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx: Xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xx xxx Xxxxxx xxxx xx xxxxxxxxxx xxxxx Xxxxxxxxxxx, xx xxxxx xxxxx xxxxxxxxx xxx, xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx. Xxxx xxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx:

• Xx xxxx xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx.
• Xx xxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxx, xxxxxxxx.
• Xx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxx xxx xxxxxx, xxxx xx xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx x. xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx. Xxx XxxxXxxxxxxxx xxx xxx Xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx. Xxx Xxxxx xxxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxx xxxx xxxx Xxxxxxx xxx XXX xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xx, xxx xxxx xxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxx, xxxx xxx xxx XxxxXxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx xx xxxx xxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxx, xxxxxxx Xxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxx xxx xxxxx, xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxx xxxx xx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx. Xxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx. Xxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxx: Xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxxxxxxx.

5. Umsatzsteuer:
Erleichterung für Unternehmer bei Ratenzahlung und Leasing?

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

Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxx xxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xx Xxxxxxx xxx XxxxxxXxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx

XXXXXXX xxx xx xxxxxxxx xxxxxx Xxxxxxx xx xxx Xxxxxxxx xx Xxxxxxxxxxxx, xxxxxxxxx xx xxx xxxxxx Xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxxx xxxxx xx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxx XXX xxx xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxx xxx xxx xxx xxxxxxxx xxx xxxxxxx xx xxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxxxxxxxxx.x

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xx xxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxx xxx Xxxx xxxx xx Xxxx xxxx xxxxxxxxxxxx xxxxxx.
• Xxx XxXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxxx xxxx xxx XxXX xxxxxxx, xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxx. Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx "xxxxx" xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxx x xx xxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx XxXX xxxxxxx, xxxx xx xx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xxx Xxxxxx xxx xxxx Xxxxxxxxx: Xxxx xxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx, xxxxxxxxxx xxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

6. Betriebsvermögen:
Eindeutiger Widmungsakt bei Einlagen erforderlich

Xxxxxxxx xxxx xx xxx xxx Xxxxxxxxx Xxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xx xxxx Xxxxx. Xxxxxx xxx Xxxxxxx xx, xxxxxxx xxx xxx xxxxxx xx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx xx xx Xxxxxxxxx, xxxxxx xxx xxxxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xx xxxxxxx.

Xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxxxx: XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx. Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxx xxxxxxxx. XXXX: Xxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx, xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxx. XX X xxxxxx. Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx, x.x. xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx xxxx xxx XXXxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxx x xx Xxxxxxxxx x.X. xx xxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxx xxxx xx xx xxx Xxxxxx xxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xXxXXx xxxx, xx xxxxxx xx xxxx xxxx xx xxxxxx Xxxxxxxx xxxxxxxxxx. Xx Xxxx xxx Xxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxx!x xxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxxx Xxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxx, xxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx.

7. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

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

xxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx, xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xx XxxXxXxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx xx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xx XxxXxXxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx.

Xxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxx Xxxxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxxxxxx. Xxxx Xxxxxxxx: Xxxxx xxxx xxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxx, xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxx xxx xx xx xxxx.x xx xxxxxx.

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

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

8. GmbH:
Refinanzierungskosten nur bei frühzeitigem Antrag abziehbar

Xxx Xxxxxx xxx XxxXxXxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx XxxX, xxxx XX xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxxxx Xxxxxx xxxxx Xxx, xxxx Xxx

• xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx
• xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxxxx:

• Xxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.
• Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xx x xxxxxxx.
• Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx.

Xxxxxxx: Xx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx XxxXxXxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. XXX xx.xx.xxxx, XXXX X xxxxxx. Xxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxx xxxx xxxxx xxx Xx. x XxX xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXXX xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxx xxx XXX: Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx

Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxx, xx xxxxx xxxx xxxx xxxx xxxxxxx, xxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx xx xxx Xxx. x Xx. x xxxxxxxx xxxxxxx xxxxx. Xxxx xxxx xxx XXX xx xxx Xxxxx XXXX X xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxx, xx xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx. Xx xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx XXXX X xxxxx xxxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxx. Xx xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxx xxxx xxxxx xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: XxxXxXxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxx xxxxxxxx." Xxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxx xxx. Xxxxx: Xxxxxxx Xxx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxx, xx xx Xxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxx xxxxx xxxxxx Xxxxxx xxxx xx xxx Xxx. x Xx. x XXxX xxxxxxxx, xxxxxxx Xxx xxxx xxxxx Xxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxx.

xxxxxx

1. Erbschaft und Schenkung:
Bei Immobilien den richtigen Gutachter finden

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

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx "xxxxxx xxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxx. xxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxx x xxx xxxxxxxx x Xxxxxxxxx xxxx xxxxx xx Xxxxxxx xxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xx xxx Xxxxxxxxx xxx xxxxxxxx XXXxXxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxxxx, xx xx xxx xx xxx Xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xx xxx Xxxxxxxxx xxx XXX Xxxxxxxxx: Xxxxxxxxx

xxxxxx

1. Stipendien:
Wann sind sie zu versteuern?

Xxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxx xxx xXxxxxxxxxxxxxx xxx x.x.xxxx, X xxxx X x xxx x Xx xxxx. Xx xxxx xx xxxxxxxx Xxxxxxxxxx:

• Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx XxxxXxxxxxxXxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxx "Xxxxxx Xxxxxx" xxx XxxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx
• XXXXX Xxxxxxxxxxxxxxxxxx
• Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxx
• XxxxxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx XxxxxXxxxxxXxxxxxxx

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxxxxx xxx xxxxxxx, xx xxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxx xxxxx: Xxxxxxxxxx

xxxxxx

1. Vorsorge:
Neue Aufteilung von Beiträgen an ausländische Sozialversicherungen

Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx x.x. xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx xxx Xxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxxx xxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxx: Xxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxx Xxx xx xxxxxx Xxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxx xxxxx: Xxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

1. Pflege:
Haus des Ehemannes muss für Pflegekosten der Ehefrau herhalten

Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx, xxx xxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxx xxxxxxx, xxx Xxxx xxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

Xxx Xxxxxxxxxxx xxxxxx xxx XXX xxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxx, xx xxxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx. Xxx Xxxx xxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxx, xx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx. Xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx.

2. Arbeitslosenversicherung:
Verbesserung beim Arbeitslosengeld I

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxXxx. x Xx. x XXX XXXx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx xx Xxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx X xxxxxxxx xxx xxx XXX XXXx.

Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxx. Xx xxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx x xxx x,x xx xxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx. xxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx x,x xxx x,xx xx.