SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Firmenwagen:
Familienheimfahrten bei teilentgeltlicher Fahrzeugüberlassung

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2. Arbeitszimmer:
Zur Überschussprognose bei Vermietung an den Arbeitgeber

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3. Saisonarbeitskräfte:
Mahlzeiten- und Unterkunftsgestellung führt zu Arbeitslohn

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4. Fortbildung:
Aufwendungen für Promotionsvermittlung nicht abziehbar

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5. Steuervorteile:
Restaurantschecks müssen nicht "betriebsnah" eingelöst werden

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XXXXXXXXX: Xxxx xxxx xxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxx xx xxxxx Xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xx xxxxxxx. Xxxxx xxx Xxxxxx xxx XX XxxxxxxxXxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xx xxxxx XxxxxXxxxxx xxxxxxxxxx xxxx xxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxx xxx Xxxxxx, xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xXXX xx.x.xxxx, XXxXx xxxx X X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Künstliche Befruchtung:
Wann sind die Kosten steuerlich abziehbar?

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

  • Xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxx, xxx xxxxx xx xxxxx xxxxxx Xxxxxxxxx xxxx, xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx
  • Xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxxxx
  • Xxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx

Zur Frage 1: Ist der Familienstand entscheidend?

Xxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx: Xxx Xxxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx x.xx.xxxx, XX X xxxxx, xxx xxx xx.x.xxxx, XXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

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

Zur Frage 2: Ist das Alter entscheidend?

Xx xxx Xxxxx, xx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxx xx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xxxxx xxx XX Xxxxxxxx xxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxx Xxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xx Xxxxx xxx xx Xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, xx X xxxxxxx. Xxxx xxx XX Xxxxxxxx xxx xxx Xxxxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

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

Xx Xxxxxxx xxxx xxx xxx XX Xxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxx xxxxxx Xxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxxx, xxx xxx xxxxx "Xxxxxxxxx" xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxx "Xxxxxxxxx" xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx XX XxxxxxxXxxxxxxxxxx, xxxx xxxx "Xxxxxxxxx" xx xxxxxx Xxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx xxxx, xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Zur Frage 3: Sind Kosten für eine Behandlung im Ausland abziehbar?

XXXXXXX xxx xxx XX Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxx x.xx.xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxx xx.xxx XXX xxxx xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx: Xxxx xx x xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx, xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xXXxXxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxx x xxx Xxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx

xxxxxx

2. Krankheitskosten:
Kosten für Tomatis-Therapie nur mit Attest abziehbar

Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xX xx.x Xxx. x XXxX xxx xx xx Xxx. x Xx. xx XXxXXx.

Xxx XxxxxxxxXxxxxxxx xxx xxxx "Xxxxxx" xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx Xxxxxx X. Xxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx XxxxxxxxXxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx XX Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxx. XxxxxxxxXxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx XXXxXxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx XXXxXxxx xxx Xxxxxx xxx Xxxxxxxx. Xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxx x.X.x. x.xxx,xx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxx xxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx XxxxxxxxXxxxxxxx xx xxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx xx XXxXXx. Xx xxxxxxx xxxx xxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx xxx Xxxxxxxx xxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxx xxxxxx xxx xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxx, xx xxx XxxxxxxxXxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxx. Xxxxx xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxx xxxx xx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xx xxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxXxxxxxxx xx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx.

XXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxx XxxxxxxxXxxxxxx xxx xxxxxxxx xx xx Xxxxxxxx xxxxxxxxx. Xxxx xxx x.xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxXxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxx X.X. xxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxx xxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxxx xxx xxx XxxxxxxxXxxxxxxx xxxxxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Vorsorge:
Wie Bonuszahlungen der Krankenkasse zu berücksichtigen sind

Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXX X xx xxx xxxxxx xxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx xxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx XXX X xx xxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx "Xxxxxxxxxxxxxx" xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx XXXxXxxxxx xxxx xx, xxxx xx xxxx xxx xxx xXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X Xxxxx xxxxx. Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxx x Xxxxxx xxxxxxxx: Xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xXxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxx xxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxx xxx X X xxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx" Xxxx xxx xxxxxxxxx xxx XXX xxxxxxxx, x.x. xxxx xxxxx XxxxxxxxxxxxXxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxx xx Xxxxxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.
  • Xxx XXX xxxxx xx xxxxxx Xxxxxxxxxxxx, xxx xxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx: Xxxxxx xxx x.x.xxxx, X X xxxxx, XXxXx XX xxxx, xxxx xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxx xxxx xxxxxx Xxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx, xxx xxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxx xx xx xxxxxxx Xxxxxxx, xxx xxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxxx Xxxx, xxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx. xxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xx Xxxxxxx, xx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxx xxxx xxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxx, xxxx Xxx xxxx xxxxxxx xxxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx x xxxx xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

4. Entlastungsbetrag:
Doch zeitanteiliger Anspruch im Trennungsjahr

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxxxxxxxxx xxx XXX xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx XXxXx.

Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.x., xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx Xxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx.

XXXXXXX xxx xxxxxxxxxXxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxx, Xxxxxxxx XXX X xxxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX, xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx" xxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxx xx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx.

xxxxxx

5. Unterhalt:
Wenn das studierende Kind mit dem Lebensgefährten zusammenlebt

Xxx xxxxx Xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx. Xxxx xxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx Xxxx xxxxxx xxx xx Xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxx xxxx xxxx xx xxxxx, xxxx xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx Xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx x xx xxx XXX x xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

xxxxxx

III. Kinder

1. Versetzung ins Ausland:
Kindergeld bei Beibehaltung eines Inlands-Wohnsitzes

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

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx, xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xx xxx xxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxx xxx xxxxx Xxxx xxxxx xxxxxxx xxxx. Xx xxx xxxxxxxxxxx, xxxx xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxx, xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxx xxxx Xxxxx xxxxxxxx. Xxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxx xxx xxxxxxx xxx xxxxxxxxxxx xxx xxxxxx Xxxx xxx Xxxxxx xx Xxxxx. Xxx Xxxxxxxxxxxx xxx. xxxx Xxxxxxx xxx xxxxxxxxx xxxx xxxxxx Xxxxxx xx Xxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xxx xx Xxxxxxxx xxxxx XxxX xxxxxxxx Xxxx, xxxxxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxx xxx, xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxx xxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxx, xxxx xxxxx xxx Xxxxxx xxxx xxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxxx Xxxxxx.
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XXXXXXXXX: Xx xxxxxxxxxx Xxxxxxx xxxx xx xxxxx xxxxxxx, Xxxxxxxxxxxxxx xx xxxxxxx, xx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxx x xxxxx xxxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

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2. Kindergeld:
Ausschluss für nicht erwerbstätige EU-Bürger verfassungswidrig?

Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxxxx xxx xxxxxxxx: Xxxx xxxxx xxxxx xxxxxxxxxxxxx, xxxxxx xxx xxxx xxx xxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxx xxx xxx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxx xxxx xx xx xx Xxx. xx Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxx xx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxx xx xxx Xxxxxx xxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

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  • Xxx Xxxx: Xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxx, xx xxx xx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx.
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3. Kindergeld:
Nichtantritt zur wichtigen Prüfung beendet Anspruch

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxx xxxx xxxx, xxxx Xxxx xxxx Xxxxxxx xxxx xxx xxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx

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

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IV. Nebentätigkeit

1. Hilfeleistungen für ältere Personen:
Freundschaftsdienste bleiben steuerfrei

Xxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xx xxxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxxx xxxxx xxx xxxxx Xxxxxxx.

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

XXXXXXXXX: Xxxx xxx xxx Xxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xx xxxxxxx xx xx xxxx "xxxxxxxxxx Xxxxxxxxxxxxx", xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. xx.xxx XXX xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

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2. Übungsleiterfreibetrag:
Auch Fahrer im Bereich der Tagespflege begünstigt

Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx xxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx Xxxxxxxx x.xx. Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx xxx Xxxxx xx xxxxxxxxxxxx Xxxxxxx, xxxxx xxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx x Xx. xx XXxXx.

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Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx x xxxxxxx xxxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx Xxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxx, Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx xxx Xxxxxxxx xxxxx xxx Xx. XX X xxxx xxxxx xxxxxxxxxxxxxxxx.

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V. Kapitalerträge

1. Totalverlust mit Kapitalanlagen:
Welche steuerlichen Erleichterungen gibt es?

Xxx Xxxxx xxx Xxxxxxxx XX xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xXXX: xxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXX: XxXXXxx xxx Xxxxxxxx XX. Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxx xxxxxx xx Xxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxx xxx xxx Xxxxx, xx Xxxxxxx xxx xXxxxxxxxXxxxxxxxxxxx xx xxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx:

xxx Xxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

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Xxxx "Xxxxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxx xxxxx XXXxXxxxxx xxx xxxx "Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx xxxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxxx xxxxx xxxxxxxxx xxx xx xx Xxx. x XXxX xxx x.x.xxxx xxx xxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxx xxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxx. XXX: Xxx Xxxxxxxxxxx xxxx "xxxxxxxxxxxxxxxx" Xxxxxxxxx xxxxx xxxx xxxxxxxxxx "xxxxxxxx" xxxxxx xxxx xxxxxxxxxxx xxxxx x.x

xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxx

Xxxxx xxx Xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxxxx xxx xxx. xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx XXXxXxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

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xxx Xxxxxxx xxx XxxxXxxxxx, xxx xxx xxxx xxxxxxx xxxxxx

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VI. Eigenheim und Vermietung

1. Baukindergeld:
Bundesregierung verlängert Frist um drei Monate

Xxxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx Xxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxxxx xx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx Xxxx. Xxx Xxxxxxxxxx xxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxx Xxxx xx Xxxxx xxxx, xxxx xx.xxx XXX xxxxxxxxx xx Xxxx. Xxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx.xxx XXX, xxx xxxx Xxxxxxx xx.xxx XXX.

  • Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx x xxx xxxxxxx x xx Xxxxxxx, xxxxxxx xxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxx Xxx, xx Xxx xxxx XxxxxxxxxXxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXxxxxxxxxx xxxx xxx "XxxxxxxxxXxxxxxxxx"x. Xxx xxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxx xxxx xxxxxxxxxxx x Xxxxxx xxxx xxx Xxxxxx xx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxx xxx xxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx x Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxxxxxxx xxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxxx xx xxx, xxxx xxx Xxxx xxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxx xxxx xxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxx xxxx. Xxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xx.xx.xxxx xxxxxxx.

XXXX: Xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxx xxxxxx Xxxxxx xx, xxxxxxx xxxx xx xx.x.xxxx. Xxx xxxxxxxx, xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx xxxx. Xxx Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

2. Wohnungsbauprämie:
Erhöhung von Prämie und Einkommensgrenzen

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

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx. Xx xxxxxx xxx Xxxxxxx xxx x,x Xxxxxxx xxx xx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx XXX xxx. x.xxx XXX xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxx xxx xxxx

Xxxxxx xx xxxx

xxxxxx

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Xxxxxxx xxxx Xxxxxxxxx

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x,x x

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x.xxx XXX

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XXXXXXX: Xxxx xxx Xxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx: xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxx xxx xxxxxxx Xxxxxx x xxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx. Xxxxxx Xxx xxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxx xxxxxxx Xxx xxxx xxxx xxxx xxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxxx.

xxxxxx

3. Ferienwohnung:
Airbnb muss Daten an Finanzbehörden herausgeben

Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxx X. Xx xxxxxxx Xxxxxxx xxxx xx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxx Xxxxxx XxxX xxx X xxxxxxxxxxxx xxx xxxxx xxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxxx XxxxxxxXxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx, xxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxxxx xxx xxx xxxxx "Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxx xxxx xxxx xx xxxx xx Xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx xxxxxx xx:

"Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxx xx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxx. Xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx, xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx."

Xxxx xxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxx xx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx XXXx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxx. Xx xxx xxxxxxxx xxxxx xx xxxxxxx, xxxx Xxxxxxxxx xxxxx xxxx xxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxx xx Xxx xxx Xxxxxxx xxxxxxxx. xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx XXX xxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx x xxxx Xxxxxxxxxxx x xxx. Xx xxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX: Xxxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxx xx Xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxx "xxx Xxxxxx" xxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxx xxx Xxxxxx Xxxxxxx XX xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, X x X xx.xxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxXXXx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxx xx Xxxxxxxx xXxxXXX, Xxxxxxxxx xxx xx.x.xxxx, xx XX xx.xxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx.

xxxxxx

4. Grunderwerbsteuer:
Erwerb eines Mobilheims ist steuerpflichtig

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx x,x xxx x,x Xxxxxxx. Xxx xxx xxxxx xxx xxxx Xxxx xxx Xxxxx xxx Xxxxx xxxx xxxxx "xxxxxx" Xxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxx XxX,Xx xxxxxxxxxxx xxx.

Xxx Xxxxxxxxx xxxxxx xx Xxxx xxxx xxx "Xxxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xx.xxx XXX xxx xxxxxxxxxxxxx xxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. xxxxx xxx Xxxx xxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxx Xxxxxxx x.X. xxxxxxxxxxxxx "Xxxxxxxxxxxxxx", xxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xx,xx x Xxxxxx, x,xx x Xxxxxx, x,xx x Xxxxxx xxxxx xxxxxx Xxxxxxx xx.xxx xxx xxxxxxxx. Xx xxxxx xxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxxxx, xxx xxxx xxxx Xxxxx xxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxx xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxx xxx xxx xxxxxxx xxxx xxxxx Xxxxxxxx xx.

Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xXxxxxxxxx xxxxx. x.xxx XXX xxxx Xxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

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

xxxxxx

5. Immobilienkauf:
Es kann sich lohnen, Renovierungskosten vor Erwerb zu tätigen

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

XXXXXXX xxx xxx XXX xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxx x Xxx. x Xx. xx XXxXx xxxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxx. Xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xx xxxxx x xxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxxx xxx xxx xxxxxx. Xxxxxxx Xxxxxxx xxx xxxx xxxxxxxx. Xx xxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx "xxxxx" Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxxx xxxxxxxxx xxx xx Xxxxxx xxx XxX xx xxxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xx xxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxx, xxxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx x xxxxxx "xxxx" x xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx.

XXXXXXXXX: Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xx xxxxx Xxxxx, xxxx xx xxxxx Xxxx, xxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Erziehungsrente:
Weitgehend unbekannt und im Bedarfsfall doch so wertvoll

Xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx, xxxx xxx xxxx xxx Xxxx xxx XxxXxxxxx Xxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xxxxx: xxx Xxxxxxxxxxxxxxx xxx xx XXX XXx. Xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxx xx Xxxx xxxxx. Xxxxx xxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx x xxxxxx xxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx x. Xx xxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx x Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxxxxxx "xxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxx xx xx XXxXX xx xxxxxxxxxx.

Xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxx. Xxx Xxxxx xxxxx xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx Xxxxxx xxx xxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx Xxxxx xxxxxxxxx, xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXX xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxx xxxxx xxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx xx xxx Xxx. x XXX xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxx xxx xxxx xx xxxxxxxx

xxxxxx

VIII. Selbstständige

1. Umsatzsteuer:
Leistungsbeschreibung für Vorsteuerabzug verpflichtend

Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx, xx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx xx xxxx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx Xxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

xxxxxx

2. Fortbildung:
Sind Seminare zur Persönlichkeitsentwicklung begünstigt?

Xxx xxxxxxxx xxx xxxxx Xxxxx xx Xxxx xxx Xxxxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx Xxxxx Xxxxx xx xxx Xxxxxx Xx xxxx xx xxxxxxxx xxxxxx Xxxxxxxx xxx "Xxxxxxxxxxx Xxxx Xxxxxxxxx" xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X. Xxxx Xxxx xxxxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx xxx xx xxx xxx Xxxxxx xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxxxxxx xxx Xxxxx xx, xx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxx: Xxxxxxxxxxx Xxxx Xxxxxxxxx, Xxxxxxxxx Xxxxxxxx Xxxxxxxxx, Xxxxxxxx Xxxxxxxx Xxxx Xxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxx Xxxxxxx Xxxxxxxx Xxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx x.x. xxx Xxx xxx Xxxxxxxxx, xxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx. Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx.xxx XXX xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxx.
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3. Umsatzsteuer:
Keine Kleinunternehmerschaft bei Sitz im Ausland

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xxxxxx

4. Minijob:
Erhöhung der Umlagen U1 und U2 zum 1. Oktober 2020

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xxxxxx

IX. Soziales

1. Elterngeld:
Arbeitgeber haftet für Einbußen wegen verspäteter Lohnzahlung

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