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Xxxxxx xxxx xx xxxxxx Xxxx xxxxxxxx xxxxxx, xxxxx xx xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxx xx xxxxx. Xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xx xx Xxxxxxx xxx xxxxxx Xxxxxxx Xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xx xx.xx Xxx x xxx xxx Xxxxx xx Xxxxxxxxxxxxx "xxx Xxxxxxxxxxxxx xx xxxxxx Xxx" xXxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx x.X. x Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxx xxx xxx Xxxxxxxxxx, xxxx xxx xx xxxxxxxxxx Xxxx xx xxxx Xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx Xxxxx "xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxx" xxx xxxx xxxx xxxxxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxx, xxx "Xxxx Xxxxxxxxxxxxxxxxxx" xxx xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxxx xx xx Xxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx Xxxxxx xxxxx, xx xxxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxx.

Xxxxxxx "Xxxxxxxx xxxxx": Xxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxxxx xxxx xxxxx xxxx Xxxxxx xxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx Xxxxxx xxxxxx xxxxxxxx xxxxx x xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx, xxxx xx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxx x xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxxxxxxx "Xxxx xxxx XxxxxxxxxXxxx" xxx "XxxxXxxx". Xxxx Xxxxxxxx xxxxx x xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx x xxxxxxx xx xxx xx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxxxxxx. Xxxx Xxxxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxx xxxxxxx.

Xxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx xxx xxxx xx xxxxx xxxxx, xxxxxx xx xxxxx, xxxx xxxx xxx Xxxxxxxxxxx Xxx. x xxxxxxxx xxxx, xxxxxxxxxxxx"Xxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx".xxxxxxXx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxx. x XX xx Xxxxxxxx xx xxxxxxx xxx, xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

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I. Beruflicher Bereich

1. Doppelte Haushaltsführung:
Vielpendler-Option statt Familienheimfahrten

Xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxx xx Xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx xxxxxx xx. Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxx Xxxxx, xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx: xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx:

• Xxx xxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx, xxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxxxxxx xxxx xxx Xxxx xxx XxxxxxxxxxxxXxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx, xxxxxx xxxxxxxxxx, xxxx xxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

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Xxx Xxxxx Xxxxxxxxx xxxxxxx Xxx xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxx xx xxx Xxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxx xxxx xx xxxxxxxxx Xxxx xxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxxxxxxxx

2. Dienstreisen:
Nutzung des Privat-Pkw statt des Firmenwagens nicht begünstigt

Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxx xxxx xxx xx Xxxx xx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxx xxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxx Xxxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xx Xxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxx, xxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxx xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx xxx xxx XXX xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxxxx Xxxxxxxxx, xxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxx XX XX. Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxx xx xxxx xxx Xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x,xx XXX xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxx, xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx xx x Xxx. x Xxxx x XXxXx. Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxxx xx xxxxxxxxxx, xx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx Xxxxxxxx, xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx x xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx, xx xx xxxxx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx xx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx. Xxxxxx xx xxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx x"xxxxxxXxxxxxXxxxxxx"x, xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx "xxxxxxXxxxxxXxxxxxx" x xxx xxxx x xxxxx xxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxxxxx, xx xxxxxx xxxx xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxx x xx XXXxXxxxxxx Xx. Xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx XXXxXxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxxxxxxx, xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx xxxx xx xxxxxxxx Xxxxxx xxxxx, xx xxxxx xxx xxxxxxx "xxxxxxXxxxxxXxxxxxx" xxxxxxxxxx Xxxxxxx xxx. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxx. Xxx xxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx x xxxxxx xxx xx Xxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxxxx, xxxxxxx xxx XxxxxxxXxx. Xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

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3. Außerordentliche Einkünfte:
Änderungen beim Lohnsteuerabzug

Xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx xxx "xxxxxxxxx Xxxxxxx" xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Das bedeutet:

Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Die Folgen für Steuerbürger:

Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx: Xxxxxxxxxx XX, Xxxxxxxxxxxxxxxx xxx x.x.xxxxx

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxx xxxxx xxxxxx xxx Xxxxx xx xxx Xxxxxx X xXxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xx Xxxxx xx xxx xxx xxxxx xxxx xxxxx xxxxxxx, xxxx xxxxxxxx xxxx xxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xx xxxx xx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxx xxxxx, xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx Xxxxxxxx xxxx XXX xxxxx Xx. XX X xxxxxx XX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xxxxxxxx xxxxx Xx. XX X xxxxxx xxx. XxxxxxXxxxxxxxxx Xxxxxxx xxx Xxxxx xxxxx. Xxx xxx Xxxxxxxxxxx x xx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxx Xxxxx xxxxxxx x xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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4. Corona-Bonus:
Zahlung anstelle von Urlaubsgeld war zulässig

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxx xxx XxxxxxxXxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxx xx x Xx. xxx XXxX xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxx XxxxxxxXxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx xxxxx. Xxx xxxx xxxx, xxxx xxx XxxxxxxXxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxx xx xxxx xxxxxxx xxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxx Xxx xxx xxxxx: Xxxxxx xxx xxxxxxx Xxxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxx

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• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx, xxx xxxxxx xxx xxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx. Xx xxxx xxxxxxx xx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxx. Xxxxxxxxx xx Xxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxx XxxxxxxXxxx" xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx. Xx xxxxxxx xxxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxx. Xx Xxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx"xxxx xxxxxxx XxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx."xxxxxxXxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxx xxxxxxxx xxxxx. Xxx Xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx xxxx xxxxx xxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxxx. Xxxx xxx XXX xxxxx xxx Xxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx.
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xxxxxx

5. Firmenwagen:
Nutzen Sie die Vorteile der so genannten Einzelbewertung

Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxx xxxxxxxx xxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx, xxxx xxx x,xxxXxxxxxxxXxxxxxxx, xxxx xx xxxxxxxxx Xxxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx.

Grundsätze der Zuschlagswerts von 0,03 Prozent

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Ausnahme: Einzelbewertung für maximal 180 Tage im Jahr

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Xxxxxxxx:
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Xxxxxxxx:
Xxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxx xx xxxxxxx xx Xxxxx, xxxx xxx Xxxxxx Xxxx xxx Xxxxxxxx xx xxxxxxx xx Xxxxx xxx. Xxxx xxx Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx x Xxxxx xxx.

Xx xxx Xxxxxxx Xxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxxxxxx xx xxxxx, xx xxx Xxxxxxx Xxxx xxx Xxxxxxxx xxxxxxx xx Xxxx. Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxx xxxxxxxxxx xXxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxx x xxxx. Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx Xxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx:
Xxxxxx xxx Xxxx: x,xxx x xxx Xxxxxxx xx x,xxx xx
Xxxx xxx Xxxxxxxx: x,xxx x xxx Xxxxxxx xx x,xxx xx
Xxxxxxxx: x,xxx x xx Xxxxx xx x,xxx xx.

Keine Bindung zwischen Lohnsteuerverfahren und Steuererklärung

Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x,xxxXxxxxxxxXxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xx.X. Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Taggenaue Aufzeichnung nicht umgehen

Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx. Xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx:xxxxxx"Xxxx Xxxxxxxx xxxxxxxx xxxx xx Xxxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx."xxxxxxXxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xxxx, xxxx xxxxxxxxx"xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx ..."xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx , XXxXx xxxx X X. xxx, Xx. xxx.

Pflicht des Arbeitgebers

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

An die Sozialversicherung denken

Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. XXXX: Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx, xxxx xxxx xxxx "Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xx.x.xxxx. Xxxx xxxxxx xx: "Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xx x Xxx. x Xxxx x XxXX xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx."

Xxx xxxxxxxx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx
• Xxxxxxxxxxx: Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx

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6. Firmenwagen:
Zuzahlung des Arbeitnehmers zu den Anschaffungskosten

Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxx, xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxx

Ein-Prozent-Regelung

Xxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxx xxxxxx: Xxx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xXxxxxxxxxxx xxxx xxxxxxxxxx xx.xxx x x x x xx Xxxxxx x x.xxx XXX xxx Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx.

Xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx Xxxx xxx Xxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxx x xxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxxx xxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx "xx xxxxxxxx."

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xx xxxx xxxxx xxx Xxxx xxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxxxx X x.x Xxx. x Xx. xx x XXxXx.

Xxxx x: Xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxx xxxxxxx xxxxx x xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx x XXX xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxx xxxx xx "xxxxx xxxxxxxxxxx", xxxx xx xxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx xX x.x Xxx. x Xx. xx Xxxx x XXxXx.

Xxxx x: Xx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xx xxxxxx Xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx xX x.x Xxx. x Xx. xx Xxxx x XXxXx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx XxXxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX, xxx xxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx. x Xxxxxx xx xxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxx XXX xx x xxx xx.xxx XXXx xxx. x.xxx XXX xx Xxxx. Xxx Xxxxxxxxxxx xxx Xxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxx xxx XXX xxx Xxxxx xxx. x xxx XXX xx Xxxx. Xxx xxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxxxxxx: xxx XXX .x. xxx XXX x xxx XXX xx.xxx XXX xx Xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx XxXxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxx Xxxxxxx xXxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxx xxxxx xxxxxxx, xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx Xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxx Xxxxxxxx xxxx xxxxxxxxxx x x xxx x.xxx XXX xxx Xxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxx xxx XXX x xx x x.xxx XXX. Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xx Xxxxx xxxx xxxx xx x.xxx XXX xxx xx Xxxxx xxxx xx x.xxx XXX. Xxx Xxxxxxxxx xxxxxx xx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx.

Fahrtenbuchmethode

Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx. XXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxx xxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxxxxxxxx xX x.x Xxx. x Xx. xx Xxxx x xxx x XXxXx X xx Xxx. x Xx. x Xxxx x XXxXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxx, xxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX:xxxxxxXxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxx, xxxxxxx Xxxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx: xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxx Xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxX xxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

7. Firmenwagen:
Zuzahlung des Arbeitnehmers zu den laufenden Kosten

Xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xx xxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx. Xxx xxx xxxx xxxxxxxxxx xx xxxxxxxxx

Anwendung der Ein-Prozent-Regelung

Xxx xxx XxxxXxxxxxxxXxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xx xx.x.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxx XxXxxx, xxxx Xxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. x.xxx XXX xx Xxxxx. Xxx xxxxxxxx XxxxXxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx XxxxXxxxxxxxXxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx x.xxx XXX xxx Xxxx xxx.xxx XXX x x x x xx Xxxxxxx. Xxxxxx xxxx xxxx xx xxx Xxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xx xxxx xxx x.xxx XXX xx xxxxxxxxxx xxxx.

Xx xxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxx xx xx xxxxxx XxxxXxxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx xxx Xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx Xxxxxx xxx x XXX xxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx, xxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xx, xxxx Xxx xxx xxxxxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxx! Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxx xxxx xxxxxxxxx Xxx, xxxx Xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx

• Xxxx Xxxxxxxxxxxxxxx:xxxxxxXx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.
• Xx xxx Xxxxxxxxxxxxxxxx:xxxxxxXxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xx.X. Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxxx Xxxxxxxx: Xxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx.

Anwendung der Fahrtenbuchmethode

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx, xx xxxx Xxxxxx Xxx xxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx X x.x Xxx. x Xx. x Xxxx xx XXxXx

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x,xx XXX xx xxxxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx: Xxx xxxxx xxx Xxxx, xxx xxxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxx xxxxx x xxxxx xxx xxx xxx XxxxXxxxxxxxXxxxxxx x xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

Xxxxxxxx:
Xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxx xxxxxxxx x.xxx XXX xx Xxxx. Xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx

Xx xxxxxx Xxxxxxxx xxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xx Xxxx xxxxxxxxxxxxx xxx.

Welche Kosten mindern den steuerpflichtigen Nutzungswert?

Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx x xxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxXx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xx, xxx.

Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxx, xxx xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxx xx x Xx.xx XXxX xxxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xx, xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxxxxxx Xxxx, Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XxX xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xx Xxxxxxx, xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx.

Sonderfall "Eigene Garage"

Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxx xx xxxxxx Xxxxx xxxxxxxxxxx: Xxx xxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxXxX xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxx. Xxx XxxxxxxxXxX xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxx xxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx.

Sonderfall "Garagen-/Stellplatzmiete"

Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx. Xxx Xxxxxx xxxxx xxxx xxx xxxxx Xxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxx. Xxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxx xx, xx xxx Xxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxxxx xx XXX xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx XxxxXxxxxxxxXxxxxxxx. Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxx xx XXX xxx Xxxxx xxxxxxxxx. Xxxx xxxx xxx xxxxxx, xxx xxx XXX xxx xxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxx xxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx xxxx xxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxx xx.X. Xxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxx. Xxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx, xxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx. Xxxx xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx, xx xxx Xxxx xxxxxx xx xxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx "xxxxxxxxx" xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx Xx. xx, xx xxx XXXxXxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx "Xxxxxxxxxxxx" xxx Xxx, xxx xxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx, xxxx xxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx XXX xxxxx xx xxxxxx xxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx x xxxxxxxxx xxxxxxx xxxx x xxx xxx XXXxXxxxxxxxx xxxxxxx. Xxxxxxxx Xxx xxxx xx xxxxxxxx xxx xxxxxxxxx Xxxxx "Xxxxxxxxx Xxxxxxxxxxxxxxx".

Laufendes Nutzungsentgelt

Xxxx xxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxx xx xxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxxx xxx XXXx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxxxxxx xx Xxxx xx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxx xxx XxxxXxxxxxxxXxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

XXXXXXXXX:xxxxxxXxxxxx Xxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxx Xxxx, xxxxxx Xxx xxx Xxxxxxxxx xxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxx Xxxxxxxxx xxxxx.

Xxxxxxxxxxxxxxxx xXxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Weiterbelastete Kosten

Xxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx.xxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx. Xxxxxxx xx Xxxxxxxxxx xxxxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Gehaltumwandlung ist keine Zuzahlung

Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx XxxxXxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxxxx: Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxx", xxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

xxxxxx

II. Privater Bereich

1. Außergewöhnliche Belastung:
Behandlung in nicht zugelassener Privatklinik

Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxx xxxxx xxxxxxxxxxx xxxxx, xxxx xxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxxx xxxx Xxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx XXxXx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxx, xxxx xxxx xxx Xxxxxxx xxxxxxxxx "xxxxxxxxxx" xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxx "xxxxx". Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, X xx XX xxxxxxxx. Xxxx xx xx xxxxxx xx xxxxx: Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx, xxxxxxxxx xx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

2. Unterhalt:
Sind Unterstützungsleistungen an die Schwiegereltern absetzbar?

Xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx x xxxxxxxxx x xxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx XXXx. Xxxxx xxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx xx.xxx XXX xx xxxx xxx xx.xxx XXX xx xxxx. Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxx xx Xxxxxx xxx xxx Xxx. x Xxxx x XXxXx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx "xxx" xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxx xx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XXX X. xxxx.

Xxx xxx xxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxx XxxXxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxxxXxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx "xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx" xxxxxxxx. Xxxxx xxxxx xx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx, xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxx xxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxx xxxxx xxxx xx xxx xxxxxxxxx Xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx XxxXxxxxx x xxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xx Xxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxx xxxx xxxxxxxxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx xxxxxxxx. Xxxxxxx: Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx. Xxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx
• Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

III. Kapitalerträge

1. Russische Staatsanleihen:
Kein steuerlicher Verlustabzug im Jahr 2022

Xxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxx xxx xx Xxxxxx xxx XxxxxxXxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx. x.X. XxxxxxXxxxxxxxx Xxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx "Xxxxxxxx" xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxx xxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxx xxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xXxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxx xXXX xxx XXXx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxx xxx xxxxx xxxx xxx Xxxx xxxxxxxx. Xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxx xxxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxx xxxxxxx xxxxxxxx xxx XXxXxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxxxx. Xx xxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxxx xxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xx. XXXX X xxxx xxxxxxxx xxxx xXxxxxx: Xxxxxxxxxxxx XX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Verluste aus spekulativen Anlagen:
BFH versagt den Billigkeitserlass von Steuern

Xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxxxxx Xxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XxxxxxXxxxxxxxxxxxxx xxxxxxxxxx. xxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx: Xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxx Xxxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxx xx.xxx XXX Xxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx, xx xxxx xx xxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxx xxx Xxxxxxx x xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxx xxx xxx xxxx xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx x xxxxxxx xxxxxx x xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xx xxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXX: Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxx, xxx Xxxxxx xxx xxx Xxxxxxxx xxx XXX xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xx xxx Xxxxxx xxx xxx XXX xxxxxx, xxx xx xxxxxx Xxxxxxx xxxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x xxxxx xxx xxx xxxxxxxxx Xxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xx xxxx xxxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

IV. Eigenheim und Vermietung

1. Vermietung:
Unterschiedliche Abschreibungsdauern für ETWs im selben Haus

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxxx xxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxx xxxxxx xx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxxx xxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xx xxxx xxxxxxx xxxxxx XxXxXxxxxx xx Xxxxxxxx xxxxxx xXX Xxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xx xxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxx xx Xxxxx xxx xxx Xxxxxxx x xxxxxxxxx xx Xxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xx xxxxxx Xxxxxxxx xxxxxx, xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Vermietung:
AfA und Erhaltungsaufwand bei geerbter Immobilie

Xxx xxxx Xxxxxxxxx xxxx, xxx xxxxxxxxx xxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxxx xx xxx Xxxxx, xx xxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx "xxxx xxxxx xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxx xx xxx XXxXX xxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.

Absetzungen für Abnutzung (AfA)

Xxxxxxxxxx Xxxxxxxxxx xxxxxx "xxxxxxxxxxxxx", xxx xxxxxx, xx xxxx xxxx XxX xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx XXxXXx.

Xxx XxX xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx xxxx xxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx XxXxXxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxxx xxx XxX xxxx xxx Xxxx xx xxxxxx Xxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxxx xxx Xxxx xxx, xxxx xx xxxxxxx XxX xxx Xxxxxxxxxxxxxx xxxxxxxx.

Nebenkosten des unentgeltlichen Erwerbs

Xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxx, Xxxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxx xxx xxxx, xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xx, Xx. xxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxx, xxx xxx xxx xxx Xxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxxxx xx xxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xx Xx. x XXxXx.

XXXXXXXXX:xxxxxxXxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx XxXxXxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxx XxXxXxxxxxxx xx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxx x Xxxxxxx xxxx.

Erhaltungsaufwendungen

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxx xxxxxx xxx xxx XXxXXx. Xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx

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

XXXXXXXXX:xxxxxxXxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xx xxx xxxxxx Xxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, xx xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxxx x xxxx xx xxxxxxxx xxxxxxxxx x xxxx xxx XXXxXxxxxxxxxxxxxx xxxxxxx.

Sonderfall Nießbrauch

Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx, xxx.x.

Xx Xxxxx xxxx xxx xxx XXX xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx: Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx, xx xxxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx
• Xxxxxxxxxx: Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Grundsteuer:
Landesgrundsteuergesetz Baden-Württemberg ist rechtens

Xxx x.x.xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx x.x.xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxx xxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxx xx, xxxx xxxxxxxxxxxxxx xxxx xx xx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx x xxxx x xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx Xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxx xxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xXXxXxX XXx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.

Zum jeweiligen Sachverhalt der beiden Verfahren

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

Xx xxxxxxx Xxxx, xxx Xxxxxxxxxxx XX X xxxxx, xxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxx xx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXXxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXXxxx xxx xxx.xxx XXX xxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx x Xxxxxxx xxx xxx.xxx XXX xxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx. Xxx Xxxxx xxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx.

Die Begründung im Wesentlichen

Xxx Xxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxXxX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxXxX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx.

Xxx XXxXxX XX xxx xxxxxxx xxxxxxxxxxxxxxxxxx. Xxx Xxxx XxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxx xxxxx Xxxxx xxxxxx, xxx xx xxxx "Xxxxxxxxxxx" x.X. xxx Xxxxxxxxxxxxx xXXx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx XX, xxxx xxx Xxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx.

• xx XXxXxX XX xxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxx XXX xxx xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXxx. x Xxx. x XXx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxx. Xxxx xx xxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxxxx "Xxxxxxxxxxxxxxx". Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xx xx Xxx. x Xxxx x XXxXxX XX xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxx xxxxx Xxx. x Xxx. x XX xxxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXxXxX xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx.

Xxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx XX X xxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxx XXX xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xx xxxx xx xxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxx xx.x.xxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx, xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxxx xx xxxxxxx Xxxxxx xxx xxx Xxxxxxxx xxx XXX xxxxxxxxxxxxxxx. Xxx xxxxxx Xxxx xxxxxxx xxxx xxxxxxx xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx.xxxxxxxxxx.xxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx Xxxx xxxxx Xxxxxx.

XXXXXXXXX:xxxxxxXxxx XXX xxxx xxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxx XXX xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xx xxx xxxxxx Xxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxxxXxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx XXX xxx xxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xx. xxx Xxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXxx xxx Xxxx xxxxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx x XxX xxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxx. x XXx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

V. Renten und Pensionen

1. Scheidung:
Steuerfalle "Interne Teilung des Pensionsanspruchs in KG"

Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx. Xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx xxxxxxxx xxx Xxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx Xxxxxxx xx. Xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx. Xx xxx xxxx xxx xxxxx x xxxxxxxxx x Xxxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx XXxXx, xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xx XXxXx, xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx XXxXx, xxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxxx xxxxxxxx Xxxxxxxxxx xxx xx XXxXx.

Xxxx xx xxxx xxxxxx, xxxx xxxx xxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxx xxx xxxx xxxxx xxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx x xxx xxxx xxxx xxxx xxxxxxxxxx xxx Xxxx Xxxxx xxx. Xxxxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxxxx xxx xxxxxx xxxxxxx, xx xxxxxx xxxx xxx Xxxxxxx xx xxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx, xxx xxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxx x xxx xxxxx xxxx xxx xxx xx. xxxx xx. Xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

• Xxx Xxxx: Xxx XxxXxxx xxx Xxxxxxxxxxxxx xxxxx XX. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxx xxxxx Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx XX. Xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxx xxxx xxx xxxxxxxx Xxxxxxx xx xxxx xx.xxx XXX. Xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxx xxx XxxXxxx xxxxxxxxxxx xxx xxx xxxxxx xxxxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx XX xxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx xxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxx xxx XxxXxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxx "xx xxxx" xxx xxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxx xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx XxxXxxx xxxxxxxxxxx x xxx xxxx xxxxxx! Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxx xxx XxxXxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxxxxx xxxxxxxxx xxxxx xxx xxxxx xxx Xx. XX X xxxxx xxxxxxxx xxxx.

xxxxxx

2. Versorgungswerk:
Kein Anspruch auf Abschlagsfreiheit bei Schwerbehinderung

Xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx, xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxx Xxxxxx xxxxxxxx xxx xxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx. Xx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xx xxxxxxxxx xxx. Xxxxxxxxxx xx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxx xxxxxx xXXX Xxxxxxxxxxxxx, Xxxxxxxxx xxx xx.xx.xxxx, x XX xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx, xxx Xxxxxxxxxxxx, xxx xxxx Xxxxx xxxx xxxxxxxxxxxxxxx xXxX xxx. Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxx, xx xxxx xxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxx XXX XX xxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxx x xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx XXX XXx. Xxx xxxxxx Xxxxxx xxx xx xxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxx, xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxx xx x Xxx. x Xx. xx XXX XX, xxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxxx xxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.
• Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxx xxxxxxxxxxx. Xxx xx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxx xxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxxxx xxx xxx Xxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxx.

xxxxxx

3. Direktversicherung:
Karlsruhe soll zum Thema "Kapitalabfindung" entscheiden

Xxx Xxxxx "Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx: Xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX x"XxxxxxxxxXxxxxxxxx xxxxx xx Xxxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxxxxxxxx xxx xxxxx xxx XXXxXxxxxx xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxx xxxxxxx xxxxxxxx, xxxxx xx xxx Xxxxx xxx. xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xx. xxxxxx x XxX xxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxx xxxxxxx Xxxxxx Xxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx. Xx xxx xxxx xxxxxxxxxxx, xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxx xxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx x xxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx xx xx Xxx. x XXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx. Xxx xxxxxxxxx xxxxxxxxx, xxxx xxxx xxx XXX xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxx. x XXx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

VI. Schenkung und Erbschaft

1. Erbschaftsteuer:
Kosten für Lagerung von Nachlassgegenständen sind abziehbar

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xx Xxx. x Xx. x XxxXxX xXxxx xx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx "xxxxxx" Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxx xx xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxx, xxx "xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx".xxxxxxXxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxx: xx.xxx XXXx xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx.
• Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx xXxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x
  Xxxx x XxxXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxx xx xxxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxx xxxxx xxxxxx xx xxxxxxxxxx xxxxxxx, xxxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxx xxxx xxxx xxxxxxxxx Xxxx xx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

xxxxxx

2. Erbschaftsteuer:
Auch extrem hohe Kosten für eine Grabstätte sind abzugsfähig

Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx. Xxxx xx xxxx Xxxxxxxxx xxx xxxxx Xxxx xxxxxx xxxx xxxxx xxxx xxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxxxx xxx, xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxx xxx.xxx XXX!
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxx xxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxx xxx, xxxxxxxx xxxx xx Xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxx xxx xxxxxxx xx xxxxxxxxxxxx xxx. Xxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xx xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxx. Xxx xxx "xxxxxxxxxx" xxxx, xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxx. Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

xxxxxx

VII. Selbstständige

1. Betriebs-Pkw:
Ausgabenkürzung trotz nur gelegentlicher Fahrten zum Betrieb

Xxxx xxxxx Xxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx XxxxXxxxxxxxXxxxxxxx xXxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxx xx xxxxxxxx x,xxxXxxxxxxxXxxxxxxx.

Xxx xxxxxx: Xx xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx,xx x xxx Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxx. Xx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx XxxxxxxxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx xx xx x Xxx. x Xxxx x Xx. x XXxX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x,xxxXxxxxxxxXxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxx xx xxxxxx Xxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxx XxxxxxxxxXxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x,xxxXxxxxxxxXxxxxxxx xxxx xx xxxx xxxxx xxx. Xx xxxxxx xxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxx xxx Xxxxx, xxx xx xxxx Xxxxxx xxx Xxx xxxxxxxxxx xxxx, xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx, xx xx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxx" , xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxx xxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxxx, xx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xxxxx xxx x,xxxXxxxxxxxXxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xx xx x Xxx. x Xxxx x Xx. x XXxX xxxx xxx xxx Xxxxxxx "Xxxxxxxxxxxxxxx" xxxxxxxxx, xxxxx xxxxxxxx x xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxx x Xxx. x XXxXx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxx. Xxxx xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx xxxxx. Xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x XXxX xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx xxxx xxx x,xxxXxxxxxxxXxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

xxxxxx

2. Häusliches Arbeitszimmer:
Unbedingt die Aufzeichnungspflichten beachten!

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxx xxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx, xxxxx xxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx, xxxxxxx x.xxx XXX xx Xxxx, xxxxxxxxx xxxxxx. Xxx xxx xxx xxxxxxxxxx "XxxxxxxXxxx".

Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx: Xxxx xx x Xxx. x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxx xXXX xx.x.xxxx, XXxXx xxxx X X. xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxxx xxxxx Xxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxx xx xx Xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx x Xxx. x XXxX. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx x xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx x.X. xxx xx x Xxx. x Xxxx x Xx. xx XXxX xxxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxx xx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x Xxx. x XXxX xxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxXx xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx. Xxx xx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxx. Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxx. "Xxxxxxx xxxxxxxx", xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxx xxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx, xxxx xx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xx xxxxxx xx xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxx XxxX"x xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx x.x. Xxxxxxxxx xxx xx.x.xxxx xXx. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx: Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.X. xxxx Xxxxxxx xxx Xxxxxxx. Xx xxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx. Xxx XXX xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxx xxx Xxxxxx Xxxxxxxx: "Xxxxxx xxxx xxx xxx xxxxxx xxxxxx ..."xxxxxx. Xxxxx xxxxx xx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xx xx xxxxxxxx xx xxxxx: Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxx, xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxx xxxxxxxxx xxx xxxx Xxxxx xxxx. xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx x!x xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx. Xxx XXX xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xx xx xx xxxxx Xxxx xxx xxx Xxxx xxxx xxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx

xxxxxx

3. Häusliches Arbeitszimmer:
Was bedeutet "zeitnahe Aufzeichnung"?

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxXx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx. Xxxx xxx xxxxxxxx "xxxxxxx"x Xxx xxx xxxxx: Xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx

Zur Zeitnähe:

"Xxxxxxx xxxxxxxx", xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxx xxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx, xxxx xx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx.

Zur Prüfung der Zeitnähe:

Xxxx xxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx XxXXx" xxx Xxxxx. Xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx: Xx xxx XXX xxx. xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxx. xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx xxxxxxxx xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxx xxx XxXX xxxx xxxx Xxxxx xxx xxxx Xxxxx x xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxx Xxxxx x xxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxx Xxxxx xx xxx XXX xxx. xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xx xxxx xxxxxxxx xxxxxx xxxxxxx, xx xxxxx Xxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxxxx xxxx xx xxxx Xxxxxxx xxx XXxXxxxxxxXxxxxxxxx. XXxXxxxxxxXxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. XXXXx xxx XxxxxxXxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx xxxx, xx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxx xx Xxxxxxxxxxxxxx xxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xXXXx xxxxxx XXxXxxxxxxXxxxxxxxx xxx. xXxxxxxx xxx XxXXxxxxxxxx. Xxxxxxxx Xxx xxxxxx xxx XxxxxxxxxxxxxXxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx.

Xxx xxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxx xxx Xxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxx xx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxx. Xxxx xx xxxx xxxxxxx Xxxxxxxx xxxxx, xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx.X. "xxx xxxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxx"x "Xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx

xxxxxx

4. Vorsteuerabzug:
Wenn die Lieferung nach einer Anzahlung ausbleibt

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VIII. Steuergrundlagen

1. Vermögensauskunft:
Mandantenforderungen sind offen zu legen

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2. Steuererklärung:
Finanzamt muss Vorabanforderung hinreichend begründen

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