Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxxxxxxxXxxxxxXxxxxxxxx Xxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxx xxx xx.x.xxxxx. Xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxx xxxxxxxxx Xxxxxx:xxxxxx"Xxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxx. Xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx, xxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxx. Xxx Xxxxxx: xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx XXxXxxxxxx, Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx."xxxxxxXxxxxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxx:

Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxx Xxxxx xxxxxxxxx x,x Xxx. Xxxx. Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxxxxx xxxxx xxxx xxxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx.

Xxxx xxxxxxx xxxxxxxxxxx "Xxxxxxxxxx", xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxxxxxxxx xxxx xxx xx,x Xxx. Xxxx xxxxxxxx. Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx, xxxx xxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx.xxx Xxxx xx Xxxx xxxxx, xxx xxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx: xxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxx xxxxxxx xxx xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxxxxxxxx. Xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxx x Xxx. Xxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxxxx. Xx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx.

xxxxxxxxx, xxx xx Xxxxx: Xxxxx xxxxxxxx Xxx xx xxx Xxxxx "Xxxxxxxxxx" xxxx xxx Xxxxxxx "Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx" xx xxxxxx XxxxxxXxxxxxxxx, xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxx Xxxxx xxxxxxx xxxx.

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xxxxxx

I. Beruflicher Bereich

1. Berufskraftfahrer:
Für wie viele Tage wird die Übernachtungspauschale gewährt?

Xxx x.x.xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx x xxx xxxx xxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxx Xxxxxxxxxxx x XXX. Xxx x.x.xxxx xxxxx xxx xxx x XXX xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx"xxxx Xxxxxxxxxxxx ...., xx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx .... xxxxxxxxxxxx xxxxxxx".xxxxxxXxx xxxxxx xx xxxxxxxxx Xxxxx: Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xx Xxx xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxx xxx xxx xxxx xxxx xxx Xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxx xxx Xx. XX X xxxx xxxxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxxx Xxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx xxxxx xxxxx xxxxx Xxxx xxxxx Xxx xxx Xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x XXX xxxx xxx Xxxx, xxxxxx xx xxxxxxxxxx xxx xxx xxx xx Xxx xxxxxxxxxxxx xxxxx. Xx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxx, Xx. xxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xx Xxx. Xxx xxx Xxxxxxxx xxx xx x Xxx. x Xxxx x Xx. xx XXxX xxxxxx xxxx xxxxxx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xXXxXxxxxx. xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Soldaten der Bundeswehr:
Wo ist die erste Tätigkeitsstätte?

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx x xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxx Xxxxx xxxxxxx xxx, xxxxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Grundsätze zur Annahme einer ersten Tätigkeitsstätte

Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xx xx xxxxxxxxx xxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxx xxxxxx,

• xxxx xx xxxx xxxx xxxxxxxxxxx Xxxx,
• xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxx
• xxxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx.

Urteil des Hessischen Finanzgerichts zu Berufssoldaten

Xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx x xxx xxxxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx. xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx, xxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx, Xx. xxx XXX: XX X xxxxx.

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

XXXXXXXXX:xxxxxxXx xxxxxx Xxxxxx xxx x.x.xxxx xXX X xxxxxx xxxxx xxx XXX xx xxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" x xxxxxx xxx xxx Xxxxxxxxx XX x xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxx. Xx xxxx xxx xxxxxxxx xxxx, xx xxx XXX xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x xxxxx xx x xxx xx xxxx xxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx.

Urteil des Bundesfinanzhofs zu Zeitsoldaten

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxxxxxxx xx, xxxxxxx xxx xxxxxxxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. xx Xxxxxxxxxxxxxxxxxxxxx.

Sonderfall Zeitsoldaten - Förderung der beruflichen Bildung

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx, xx xxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx xXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxx xxx Xxxx. Xx xxx Xxxx xxx x.x.xxxx xxx x.x.xxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xXxxxxxxxxx xxxx xx x Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx xxxx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx, xxx xxxxxx xxx x.x.xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

3. Geldkartenmodell:
Rückwirkende Gesetzesänderung in 2020 (un-)zulässig?

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

Xxxx xxx x.x.xxxx xxxx xx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxx:

• Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxx xxx "Xxxxxxxxx", xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
• Xxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xxx.
• Xxxx xxxxxxxxx xxx xx x Xxx. x XXxX xxx x.x.xxxx xxxxxx xx xxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxx, xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxx xxx xxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx, xxxx xxx xxxxxxxx "xx xxx" xxxxx xxx xxxxx xxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXXxXx xxxx, xxx xxxxxxxxxx xxxx Xxxx xxxx xxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx x xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xx xxxxx Xxxxxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xXx. XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx XXX xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xx XXX xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxx xx Xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxx xx xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxx "xxxxxxxxxxxxx" Xxxxxx. Xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx XXxX xxxx xxxxx xxxx xxxx Xxxx xxxx xxxxxxxxxx. Xx xxx xx xxxxx xxxxxxxx, xxxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxx xxxxxx xxxxxx: Xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. xx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx "xx xxxxx xxxxxxx" xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx x xxx xxxxxxxx x xxxx xxxxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx x.x.xxxx xxxxxxxxx xxxxx. Xx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx
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xxxxxx

4. Feiertagszuschläge:
Regelmäßiger Beschäftigungsort ist entscheidend

Xxxx xx xxxxx Xxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx. Xxxxxxxx xxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxx Xxx xxx. xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, Xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xXXxXx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, x XXX xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx x. xxx x. Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xxx xxx xxx x. Xxxxxxxx xxxxxxxx Xxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxx xxx xx x. Xxxxxxxx xxxx xxx xxx xx Xxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XXxX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xx Xxxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xXxxxxx: XXX, Xxxxxxxxxx xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Pflegepauschbetrag:
Welchen Umfang müssen die Pflegeleistungen haben?

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Xxx xxxx xx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxx, xxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxx xxx Xxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xx xxxxx Xxxxxxxxxx xx xxxx xxxx Xxxxx xxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx
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xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Die aktuelle Rechtsprechung

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• Xxx Xxxx: Xxx Xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxx XXXx xxxxx Xxx xx Xxxx xxxx xxxxxxx Xxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

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Aber was bedeutet eigentlich pflegerischer Gesamtaufwand?

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx

xxxxxx

2. Verschuldung:
Erhöhung der Pfändungsfreigrenzen ab Juli 2025

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Xxxxxxxx:

Xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX. Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx. Xx x.x.xxxx xxxx Xxxxxxxxx:

1. Xxx Xxxxxx xxxxxxxx xxx x.xxx,xx XXX xxx xxxx xxxxxxxxx. Xxx xxxx xxxx xxx,xx XXX xx.xxx XXX .x. x.xxx,xx XXXx.
2. Xxx Xxxxxx xxx x.xxx,xx XXX xxx x.xxx,xx XXX xxx xx xx x xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx: x.xxx,xx XXX .x. x.xxx,xx XXX x x.xxx,xx XXX, xxxxx xx x, xxxxxx x.xxx,xx XXX.
3. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxx,xx XXX x x.xxx,xx XXX x x.xxx,xx XXX.
4. Xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x.xxx,xx XXX.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x"XxXxxxx"x. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxx xxx xx.x.xxxxx.

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xxxxxx

3. Spenden:
Zur allgemeinen Förderung des demokratischen Staatswesens

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Zum Hintergrund

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Das aktuelle Urteil des BFH

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xxxxxx

III. Kinder

1. Kindergeld:
Gilt ein Volontariat als Ausbildung?

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• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx x.xxx XXX xxx xxxxxxx xxx xxxx x.xxx XXX. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxx xxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx Xxxxx xxxxx xxxx Xxxxxx.
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xxxxxx

2. Kindergeld:
Anspruch trotz Ableistung des Freiwilligen Wehrdienstes?

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3. Kinderbetreuungskosten:
Kein Abzug der Aufwendungen für ein Ferienlager

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxxxx xxx, xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx xXXX X xxxxxxx.

• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx x"Xxxxxxxxxx xx Xxxxxxxxxx"x. Xxx Xxxxx xxx xxx Xxxxxxxxxx, xxxx xx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx, Xxxxxxxxxxxxx xxx XXX xxxxx xxx Xxxxx xxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xx Xxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx, xxx Xxxxxxxxxxx xxx Xxxxx, xxx xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xx xxxxxx. Xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxx xxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

4. Kinderbetreuungskosten:
Fahrtkostenersatz an Großeltern geltend machen

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx x xxx xxxxxxxxxxxxxxx xxxx x xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xx xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx, xxxx Xxx xxxx Xxx xxx Xxxx xxxxxxxxx Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx Xxx xxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx

Xxxxxxx: Xxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx:

• xxxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxx.
• xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx.

Xxxxx xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx: Xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxx, Xxxx xxxx Xxxx xxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxx, xxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxxx Xxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx "Xxxxxxxx" xxxxxxxxx x xxxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx xx xx Xxx. x Xx. x XXxXx.

Xxxx xxx XX Xxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xx xxxxxxxx xxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx xx xxxxxxxxx Xxxxxxxx:

• Xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx "Xxxxxxx" xxx xxx xxxxxxxxxxxx xxxxx xx xxxxxxxxx.
• Xxxxx xxxxxxxx xxx Xxxxxxxxx Xxxxxxxx xxxxx, xxxx xxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxx xxx Xxxxxxx "Xxxxxxx" xxx xxx xxxxxx Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxx Xxx:

• Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxx xxx xxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxxx xxx xx, xxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxx.
• Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx! Xxx xxx xxxxx: Xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx!
• Xxxx xxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx, xx xxxx xx xxxxxxx xxxxx xxxxxxx, xxxx xxxxxxxxx xxxxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx:

"Xxxx X x Xxxx X xxx xxxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxx Xxxxxx X xxx X xxxxx xxx Xxxxx xx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx Xxxx X x Xxxx X xxxxx Xxxxxx xxxxxx x xxxxx Xxxxxxxxxxx xx Xxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx. Xxxx X x Xxxx X xxxxxx xxxxxx xxx Xxxxxxx xxxxx x xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx xxx xxxx x xxx Xxxxx xxx xxx XxXxxx xxxxxxxxxxx xxxx."

XXXXXXXXX:xxxxxxXx xxxxxx Xxxxxxxxxxx xxxx xx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXXx. Xxxx xxxx xxxxxxx: Xxx XX xxx Xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx x xxx xxxx xx, xxx xx xxxx xxxxx xxxxxxx Xxxxxxx xxxxxxx xxxxx. Xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

IV. Kapitalerträge

1. Aufwendungen bei Kapitalerträgen:
Verbot des Werbungskostenabzugs rechtens

Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxx x.xxx XXX xxx Xxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx x xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xxxx Xxxxxxxx xxxx xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxx Xxxxxxxxxx xxxx XXX. Xxxxx xxxx xx xxx Xxxxxxxxxxx xxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXX xxxxxxxxxxxxxxxxxx xxx. Xxxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xx xxxxxxxxxxx xxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxx xxxx xxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx xx xx Xxx. x XXxX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx

xxxxxx

2. Wertlose Aktien:
Verlustverrechnung durch Bank oder nur in Steuererklärung?

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

Was bisher geschah

Xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx xxxx xxxx xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxx x xxxx x xxxxxxxx Xxxxxx xxxxxxxx xxxxxx.

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

Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxxx xxxxxxx Xxxxxx. xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxx xx.xxx XXX xxxxxx xxxxxx xxxxxxxxxxxx.

Xxx xxxx xxxx xxxx xx xxx XXXX: Xxxxx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxx xxxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxx xxx. Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx, xxx xxxx xx xxxxxx Xxxx xxx xxxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx. Xxx "Xxxxxxx" xx xxxxxx Xxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxx, Xx. xx, xxx. Xxx Xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

Verlustverrechnung prüfen

Xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxx xxx xxxx xxx xxxx xxxx xxx Xxxx xxxx xxxxxxx, xx xxxx xxxxxxxxx Xxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx:

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxx xxx Xxxxx xx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx:

• Xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xx. Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx Xxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx XXX", xxx xxxx xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxx xxxx x xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxx xxxxx xx.xxx XXX. Xxx xxxxx xxx Xxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxx. xxxx xxxxxx xxxx, xxxx Xxx xxx xxxxx xxx xxxxxxxx Xxxxx xxxxxxxxx, xxxxx xxx Xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxx. xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx! Xxx XXX xxxxxxxx xxxx:xxxxxx"Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxxxxx x Xxxx x xxx x XXxX Xxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx."xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx Xx. xxxxx.

Xxx xxxxx xxx xxxxxx Xxxxx: Xxxx xxx xxxx xxxxxxxx Xx. xxxx xxx xxxxxxxxxx XXXxXxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx "Xxxx". Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, xxxx xxxx XXxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxxx xxx xx Xxx. x XXxX, Xxx. x Xx. x x.X.x. Xxx. xx Xxx. xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx x.xx.xxxx, XXXx xxxx X Xx. xxxx.

Xxx xxxxxxxx, xxxx xxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xx.x.xxxx xXX X x x X xxxxxxxxxxxxxxxxxx, Xx. xxxx xxx xxx XXX xx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxx xxx Xx. xxxx xxx Xxxx xxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxx. Xxxxx xxx "xxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxxxx x xxx xxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx. xx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxxx xxxx xxx "Xxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx "Xxxxx xxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xXxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxx "Xxxxxx xxx ... xxx Xxxxxxxxxxx ..." xxxxxxxx "Xxxxx xxxxxxxxxxxxx Xxxxxxxx ...". Xxxx xxxx xxx Xxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxx xxxxxx xxxxxx xx xxxx xxx xx xxxxx xxx xxx Xxxx xxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxx!

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx x xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Was gilt beim Verkauf von Aktien?

Xxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxxx xx x xxxxxxxxx xxxxxxx x xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx:

• Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx, xxx xxxx xx xxxxxx Xxxx xxx xxxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.
• Xxxx xxx xxx XXX Xxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx Xx. xxx XXxxxX: x XxX xxxxx. Xxxx xxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx Xxxxxxxx: Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxx xxxxx. Xxxxx xxxxxxx Xxx xxxx x xxx xxxxxxxx x xxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxxxxxxxxxxx xx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx". Xxxxxxx Xxx xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x XXxX xxx xx Xxxxxx x Xxxx x XXxX x.X.x".

Mit welchen Erträgen können Verluste aus der Depotausbuchung überhaupt verrechnet werden?

Xxx xxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxx xxx xx.xxx XXX, xxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx, xxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxx, xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxx xx xx Xxxxxx x Xxxx x XXxX x. X. xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxxx xx xx Xxxxxx x Xxxx x xxx x XXxX xx xxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx xxxxxxx "Xxxxxxxxxxx" xxxx xxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxx, Xx. xxxx.

Was gilt beim Verkauf von wertlosen Aktien?

Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxx xx.xxx XXX. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx, xxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxx xxx, xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxx, Xx. xxx.

Xxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxxxxxxxxxxxx xxxxxx:xxxxxx"Xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx."

XXXXXXX: Xx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx XxxxxxXxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx.

Besser mit dem Finanzamt als mit der Bank streiten

Xxxxxx Xxxxxxx xxxxxxxxx xxxx Xxxx xxx xxxxxxxx xxxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx, xxxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxx xxxxxx x.X. XXX Xxxx, Xxxxxx xxx xx.xx.xxxx, Xx. xx X xxxxx, XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxx xx xxxxx Xxxxx xxx xxx Xxxxx xxxxxxxxx. xxxxxxxxxxxxxx xxx xx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxx xx xxxxxxxx. Xxxxxxxx Xxx: Xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxxxx x xxx xxxx xxx Xxxxxx xxx Xxxxxxx. Xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx x xxxxxx xxxx xxxxx xxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxx xxxxx Xxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx "xxxxxxxxxx" xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Immobilienverkauf:
Die Wiederentdeckung der Neujahresfalle

Xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxx Xxxxx xx xxxxxx Xxxxxxxx xxxxx xxxx xx xxxxx xxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxx x xxx xx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxx xx xxxxx. Xxxxx Xxxxx xxxx xxxxx xxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxxxxx.

Hintergrund

Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxx,

• xxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx. Xxxxxxxxxxxx xxxx
• xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx. Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.

Xxx XXX xxx xxxxxxxxxxx, xxxx xxx x. Xxxxxxxxxxx x xxxxxx xxx xxx x. Xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx xxxxx xx. Xxx xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxx xxx xxxx Xxxxx x xxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxx xx xxxxxxxx xxxxxxx.

Das Problem des Leerstands

Xx xxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxxx Xxxxxxxxx

• xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxx xx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxx,
• xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxx xxxxx Xxxxx xxxxx x xxxxxx xxxxxxxx x xx Xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx, xxxxx xxxxxx xxxx xxxxx Xxx, xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx. Xx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xxxxxxxxxx xxxxx xxxxxxxxxx x xxx xxx XXXxXxxxxx xxx xxxx x xxxxx xxxxxxxxxxx, xxxx xxx xxx x. Xxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxx xxx xxxxx Xxxx xxx xxxx Xxxxx xxxxxxx xxxx xxxx Xxxxxxx xxx XXX xxxxx xxx. Xxxxxxxx xxx XXXxXxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xx xxx XXXxXxxxxxxxx xxxxxxxxxxxxxxxx x xxxxxxxxx x xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx xxxxxx xxx xxxxx xxxxxxx: Xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxx xx.X. xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxx:

Xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxx, xxxxx xx xxxxxxxxxx xx x. Xxxxxxxx xxxx xxxxxxxx. Xxxxxxxx Xxxxxx xxx Xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xx x. Xxxxx xxxx xxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx xxxxxxxxxxx. Xx xxx Xxxx xxx Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxx. Xxxxxxxxx xxx xxx xxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxx xxx Xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxx xxxx:

• Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx.
• Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xx xxxxxxxx "xxxxxxxxx" Xxxx xxx xxx xx xxxxxx Xxx. Xxx Xxxxxxxxx xxx xxxx xx xxx Xxxx, "xxx xxx xx xxxxxxx", xxxxx xx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxx xx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxxxx Xxxx, xxx xxx xxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx.
• Xx xxxxx xxxx Xxxx xxx xx xx Xxx. x Xx. x Xxxx x Xxx. x XXxX xxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxx xxx. Xx xxxxxxxx xxxx xxxx Xxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2, Grundsteuer:
Kein Erlass bei Sanierung eines barocken Fachwerkhauses?

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xx XxXxXx. Xxx Xxxxxx xxx xxxxxxx xxx xxx xx. Xxxxx xxxx xxx Xxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxxxx, xxxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxxx Xxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xXxxxxxxxxx xx xxx Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xx xxxxxxxxxxxxx xxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.XX, Xxxxxxxxxxxxxxxx Xx. xxxxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Fotovoltaikanlagen:
Verzicht auf Anzeigepflicht beim Finanzamt

Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxx. Xx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x xxx xx XXx. Xxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxxx, xxxx

• xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xxxxx xx x.x.xxxxx xxx
• xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxxx xxxx xxxx
• xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxx xxxx xxxxx xx x.x.xxxxx.

XXXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x XX xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxx. xx XX xxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx xX xxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxx xxxxx xxxx xxx xx.xxx XXX Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xx: Xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxx, xxx

• Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx xxx
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XXXXXXXXX:xxxxxxXxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxx xxx xxx.xxx XXX. Xxx xxxxxx: Xxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx.xxxxxxXx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxxxxxxxx xxx. xx Xxxxxxxxxxxx XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx
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• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

4. Haushaltsnahe Dienstleistung:
Gartenarbeiten richtig geltend machen

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx Xxxxxxx xxx xx.xxx XXX, xxxx x.xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx x.xxx XXX, xxxx x.xxx XXX xxx xxx Xxx. x xxx x XXxXx. Xx xxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Abgrenzung zwischen haushaltsnahe Dienstleistungen und Handwerkerleistungen

Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxx xxx Xxxxx, xx xxxxx xxx xxxx xxxxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxx xxxx xxxxx xxxxxxx xx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxx xxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx:

• Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxx.
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Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xx xxx Xxxxxx xxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxxx.

Grenzfälle

Xx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxx x.xxx XXXx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx XXXxXxxxxx xxx x.x.xxxx xXX X xxxxx xxx xxxx xxx Xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xx, xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxx xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Maßnahmen bei Verbindung zum Grundstück

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xx, Xxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx x. XX X xxxxxx. Xx xxxx xxx xxx XXX xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx x xxxx xx Xxxxx xxx XXX x xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxxx:

Fahrt- und Maschinenkosten absetzen

Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx.X. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxx.

Rechnung und Überweisung

Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx.

Xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxx x xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx xxx XXxX x xxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xx xxxxx xxxx Xxxxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.

Xx Xxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx xxxxx. Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx xx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx, xxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx.

Ein Blick zur Umsatzsteuer

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx: Xxx xxxxxxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Rentner:
Fragen und Antworten zur Erwerbsminderungsrente

Xxxx xxx x. Xxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXx xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxx:

• Xxx xxxxx xxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx
• Xxx xxxx xxx xxxxxxxxx
• Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxx
• Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx
• Xxx xx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx
• Xxx xxxxxxx xxxx x. Xxxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx
• Xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx

XXXXXXXXX:xxxxxxXx xxx XXX xxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxx Xxx xx xxxxxxxxx Xxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxxx.

xxxxxx

2. Lebensversicherung:
Mustereinspruch zum Streit um Altverträge

Xxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxx, xxxxx x xxx xxxx xxxx x xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. XXXX: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxx Xxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx. Xxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxx xxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxx Xxxxxxx xxxx xxxx. Xxx xxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x, xx xx Xx. x Xxxx x Xxxxxx. x x.X.x. xx xx Xxx. xx Xxxx x XXxXx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx:xxxxxx"Xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx."xxxxxxxXXxXxxxxx. xxxxxxxx xxx xx.xx.xxxxx.

XXXXXXX: Xxx xxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx XXX xxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx!

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx "xxxxx" Xxxxxxxxxxxx xxx xx Xxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxxxx. "Xxxxxx" xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxx. Xxx xxx xxxx xxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxxxxxx xxxx xx xxxxxxxxxx xx xxx Xxxxx x xxxx x Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx XXX xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxxxxxxxx xxxxxx Xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxx. Xxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxxx xxxxxxx xxxxxxx x xxxxxx xxxxxxxxxxx x xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx, xx xxxx xxxx xxxxxxxx Xxxxxxxxx xxxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxx xx.xx.xxxx, XX X xxxxx, xxx xxxx xxxxx xxxxxxx Xxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx x xxxxxxxxx xxxxxxxxxxxxxxx x xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx
• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

VII. Selbstständige

1. Freiberufler:
Gewerbesteuerfalle in Sozietäten entschärft

Xxxxxxxxxxxx xxx xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxxxxxxx. Xxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxx "Xxxxxxxxxxx" xxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx xXXxX xx.x Xxx. xx Xxx xxxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx, xxxx xxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxx xxx xxxx xx xxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx. Xxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx: Xx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxx xxx xxxx x,x Xxx. XXX, xxxxx xxxxxx xxxxxx xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx xxxxxx xxxxxxxxxx, xxxx xxx XXX xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx, xx xxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx xxx x xxxx xxx Xxxxxxxxxxxxx x xx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx xxx xx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxx, xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx, xx xxxxxx Xxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx.
• Xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xx xxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx.
• Xxx Xxxxxxxxxx xxx xXxxxxxXxxxxx xxx xx xxxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxx xxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxxxx xx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx.

xxxxxx

2. Gewerbesteuer:
Hinzurechnung von Werbeaufwendungen

Xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xx x Xx. x Xxxxxx. x XxxXxX xxxxxxxxxxx, xxxx xx xx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxxx xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. x Xxxxxx. x, x XxxXxX xxxxx xx xxxxxx xx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xx xxxxxxxxxxx, xx xx xxxx xx Xxxxx, Xxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx XXX xxxxxxx xxxxx xxx, xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxxx xxx XX xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xXXX, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

xxxxxx

3. Umsatzsteuer:
Erwerber haftet nicht für Steuerausweis des Voreigentümers

Xxx Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxx xxxxx xxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx xx xxx Xxx. x Xxxx x XXxX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

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

XXXXXXXXX.xxxxxxXxx Xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx. Xxxx Xxxxxxxx: Xxxxxxx xxxx xxxxxxx xxxx xx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxxx Xxxx xxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx x xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

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VIII. Steuergrundlagen

1. Steuernachzahlung:
Kleinbetragsregelung der Finanzverwaltung

"Xxxxxxxxx xxxxx xxxx Xxxx". "Xxx xxx Xxxxxxx xxxxx xxxx, xxx xxx Xxxxxx xxxxx xxxx". Xx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx x XXX xxxx, xxxxxxxx Xxxxx Xxxxx xxxxxxxxxx xxxxx Xxxxxxxx x xxxx xxxxxxxxxx xxxxxxx xx xxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xx:

Entrichtung von Kleinbeträgen

Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx x XXX, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx x XXX xxxxxxx xxxxxx:xxxxxx"Xxxx Xxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxx xxx x XXX xxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxx Xxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xx. Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx."xxxxxxXx XXXXxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxx xxx x XXX xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx.

Säumniszuschläge

Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx x XXX, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Mahnung

Xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxx xx XXX xxx xxx xxx Xxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx.

Aufrechnung, Umbuchung

Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx.

Kleinstbeträge

Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx x XXX xxxx xxx xxx Xxxxxx xx xxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx x XXX xxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx x XXX, xx xxx xx xxx Xxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx: "Xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxx xxx x XXX xxxxxx xxxxx xxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx."xxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx x XXX xxxxxx xxxx xxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxx x XXX xxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx x XXX xxx xxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

2. Fördermittel:
Der neue Förderkompass 2025 ist da

Xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXXx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXXx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx. Xxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xx xxx XXXX xxx xxxxxx Xxxxxxxx. Xxx xxx xxx XXXX xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx XXXX x xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx:

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xxxxxx

3. Einspruchsfrist:
Wenn nicht an allen Werktagen zugestellt wird

Xxx xxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxx xxxxx Xxxxx Xxxx, xxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxx xxxxxxx xxx, xxx xxxxxxx xxxxxxx. Xxxxx XxxxxXxxxxxXxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXx. Xxx xxxxxxxxxxxxxxx xxxx xxxx xxxx XxxxxXxxxxxXxxxx.

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XXXXXXX xxx xxx XXX xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxx xxx. xxx xxxx Xxxxx xxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxx, xxx xx.x.xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx. Xxxxx xxx xxxxxxxxx xxxxxxxx Xxxx xxxxxxxx. Xxxx xxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx, xxx xxxxxxxxx xx xx.x.xxxx Xxxxxxxxx xxxxxxxx. Xx xxx xx, xxxx xxx Xxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxx xx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxx xx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx XxxxxXxxxxxXxxxxx xx xx.x.xxxx xxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xx xx.x.xxxx xxx.xx Xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xxx xxxxx Xxx xx xxxxx xxxxxxxxx xxxxxx. Xxx XXX xxx xxx Xxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxxxxxx, xx xxxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxx xxx xx xxx Xxx. x Xx. x XX xxxxxxxx xx xxxxx, xxx xx xxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx, xx Xxxxxxx xx xxx XxxxxXxxxxxXxxxxxxxx xx xxxxxxxxxx. Xx xxxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx x Xxxxxx xxxxxx xxxxxx Xxxx xxxx Xxxxxxx xxx Xxxx x xxxxxxxxx xx Xxxxxxxx xx xxxxxx xxx. Xx xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxx xx xxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xx.x.xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxx xxxxx xx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxx, xxxx xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxx Xxx xx xxxxx Xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxx xxxx xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx, xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxxx Xxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxx xxxxx xxxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx. Xxxxx xxxxxxx Xxx xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxx Xxxx XX xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx Xxxx xx xxxxx, xxxx xx xxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxx XX xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxx xx Xxxxxxxx xxxxxx. Xxxxxxxxx xxxxx Xxxx xxx Xxxxx xxxxxxx xx xxx, xxxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx. Xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xx xxxxxxxx xxxx xxxx x.x.xxxx xxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx X xxxx Xx. xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxx Xxx xxxxxxxxxxx xxxxxx.

XXXXXXX: Xx xxx xxxxx xxxxx xxxxxxxxxxx, xxxx xxx XXX xxx xxx Xxxxx xxx XxxxxXxxxxxXxxxx xxxxxx XxxxxXxxxxxXxxxxx xxxxx xxxxxx xxx. Xxxx: Xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxx x xxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. x.X. XX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxxxx xxxx x xxxxxx xxx xx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx.

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4. Bundeszentralamt für Steuern:
Eindringliche Warnung vor Betrugsversuchen

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxx xxx xxxxxxxxxxxxxxx XxXxxxx, xxx xxxxxxxx, xxx xxx xx xxxxxxx. Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx XXXx xxxxx xxx xxxxxxxxxxxx Xxx xx Xxxxxx. Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx:xxxxxxxxx.xxxx.xx x Xxxxxxxxxxxxxx.

Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxxx xx xxx Xxxxxx, xxxx xxx x xxxxxxxxxxxxxx x Xxxxxxxxx xxx XXXx xxxxxxxxx "xxxxxxx" xxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxx, xxx xxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xx xxxxxx Xxxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxx XXXx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxx xxx XXXx xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxx xxxx xxxxxx xxxxxx.

Rückzahlung der Einkommensteuer

Xxx Xxxxxxxxxx xxxxxxxx xxx XxXxxxxXxxxxxxx xxx xxx Xxxxxxxx "xxxxxxxxxxxxxxxxxxxxxxx.xx", xxxxxxxxx xxxx xxx xxx XxxxxxxXxxxxx "xxxx.xxxx.xx", xxx xxxx xxxxxxxxxx XxXxxxxXxxxxxx xxx XXXx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx XxXxxx. Xx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

Angeblicher Verspätungszuschlag

Xxx Xxxxxxxxxx xxxxxxxx xxx xxx XxxxxxxxxXxxxxxx "xxxxxxxxxxxxxxxxxxxxxxxxxx.xxx" xxx. xxx xxxxxxxxxx XxXxxxxXxxxxxxx, xxx xxxx xxxxxxxxxx XxXxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx XxXxxx. Xxx XxXxxx xxx xxxxxxxxx xxx xxxxXxxxxxxx xxxxxxxxxx, xxx xxx xx xxxx xxxxxxxxx xx xxxxx Xxxxxxxx xxx XXXx xxxxxxx xxxx. Xxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxx.

Bescheid per E-Mail

Xxx Xxxxxxxxxx xxxxxxxx xxx xxx XxxxxxxxxXxxxxxx "xxxxxxxxxxxxxxxxxx.xx"xxxxxxxxxx xxxxxxxxxxxxxx XxXxxx. Xxx XxXxxx xxx xxx xxxxXxxxxxxx xxxxxxxxxx, xxx xxx xx xxxx xxxxxxxxx xx xxxxx Xxxxxxxx xxx XXXx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx Xxx xxxxx xxxx xxxxxx XxXxxx xxxxxxxx xxxxx, xxxxxxxxx xxx XXXx, xxx xxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxxxx xxx xxx XxXxxx xxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx.

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IX. Ausland

1. Grenzpendler Niederlande:
Neue Homeoffice-Regelung kommt

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx: Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xx xx Xxxx xx Xxxx xxx xx Xxxxx xxx xxxxxxxx xxxxxxx, xxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx.

• Xx xxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxx Xxxxxxxxx Xxxxx xxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xx xxx Xxxxxxx Xxxxxxxxx, Xxxxx xxxx xxx Xxxxx Xxxxxx.
• Xxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx, xxxx xxx xx xx Xxxx Xxxxxxxxxx xxx Xxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx, xxx xxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxxx xxxx xxxxx Xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx.

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2. Handwerkerleistungen:
Steuerermäßigung auch für Haushalt in der Schweiz?

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxx xxx xxxx xxxxx XXx xxxx XXX xXxxxxxxx, xxxx xx xxxx xxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxx, xx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx xx xxxxxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXX Xxxxx, Xxxxxxxxx xxx xx.x.xxxx,x X xxxxxxxx.

• Xxx Xxxx: Xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX. Xxx Xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxx XX Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx xx xxxxx xx xxx XX xxxx xxx XXX xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx. x Xxx. x Xxxxxx X xxx XXXx. Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xXxxxxx: XX Xxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

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3. Altersrente:
Höhere Rente wegen Kindererziehungszeiten in Österreich?

Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xX x X xxxxx Xx xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xx xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxx xxxxxx xxx xxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxx Xxxxxxxxx xxx Xxxx. Xxx xxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxx xxx. Xxxx xxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

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X. Soziales

1. Krankentagegeld:
Unzulässige Herabsetzung des Tagessatzes

Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx, xx xxxx xxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXXx. Xxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx xxxx, xx xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxxxxx "xx Xxxx xxx Xxxxxx" xxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xx xxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xx xxxxx "Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xx x Xxx. x xxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xXX XX xxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXX xxxx xxxxxxxxx xxxxxxxx. xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx XXX, xx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx. Xx xxxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxx Xxxxx.
• Xxxxxxxxxxx: Xxxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXX xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx. Xxxx xxxx xx xx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xxx Xxx. x XXX xxx. Xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
• Xx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xXxxxxx: XXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

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