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xxxxxx

I. Beruflicher Bereich

1. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte für das Jahr 2025

Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx". Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx xxxx:

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xxxxxx

2. Minijobs:
Umlage U2 sinkt zum 1.1.2025, Umlage U3 steigt

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xxxxxx

3. Inflationsausgleichsprämie:
Anspruch bestand auch bei Altersteilzeit

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• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx x. Xxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X. xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx.xx xxx XX XXX xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x.xxx XXX xxxxxxxx. Xxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxx xx xx. Xxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxx xxx XXX xxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx x Xxx. x XxXxX. Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx xxxx, xxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxx, xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.
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xxxxxx

4. Auslandsreisen:
Geänderte Verpflegungs- und Übernachtungspauschalen

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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• Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx.

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xxxxxx

5. Betriebliche Altersvorsorge:
Höherer Steuerfreibetrag bei Umlagefinanzierung

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• Xx xxx Xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxx xxx x Xxxxxxx xxx x Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx,xx XXX xxx xxx XXX xxxxxxxxx.
• Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxx XXX xxx xxx,xx XXX xxxxxxxxx.

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xxxxxx

II. Privater Bereich

1. Krankheitskosten:
Nachweis der Aufwendungen bei E-Rezept

Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx, xxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx "xxxxxxxxxxxxx" xxxxxxxxxx xxxx, xxxxx xxxxxx Xxxxxxxx xx Xxxxx xxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xxx xx Xxx.x Xx. x XXxXXx. Xxx xxxxxxx Xxxxxx: Xxx xxx Xxxxxx xxxxxx Xxxxxx xxxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx.

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xxxxxx

2. Unterstützung bedürftiger Personen:
Unterhalt bereits im Januar 2025 leisten!

Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxXx. Xx Xxxxx xxxx xxxx xxx xx xx.xxx XXX xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxx xxxxxxx xx Xxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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3. Vorsorge:
Höherer Sonderausgabenabzug für Altersvorsorgeaufwendungen

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xxxxxx

III. Kinder

1. Behinderte Kinder:
Ermittlung der behinderungsbedingten Fahrtkosten

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• Xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxx xxx Xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxx, xxxxx xxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx.
• Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxxxx xxxxx. Xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.

XXXXXXX xxx xxx XXX xxxxxx xxx xxx Xxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xx xx xxx Xxxxx, xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxx xxxx: Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx x xxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx xxxx x xx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx Xxxxxxxxxx. Xxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxx xXxXx xxx xx xxxxxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xx xxx Xxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx XXX xxx Xxxxx xxxxxxxxxxx x.xxx xx xxx Xxxx xx xx x,xx XXXx xx xxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxxxxxx xxxx xxx XXX, xxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxx. Xxxxxxxxxx xxx xxx Xxxx xxxx.
• Xxxxxxxxxxx: Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xx Xxxxx xxx xx XXX xxx Xxxxx x xxxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xx xxx Xxxxxxxxxx xxxx. Xxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxxx xxx xxxx xx Xxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx. Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xx xx xxxx xxx xxxxx XxX xx xx xxx xxx Xxxxxxxxxxx "X" xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx xxx XXX. Xxxxxxxx xxx xxx Xxxxxxxxxxx "xX", xxx xxx Xxxxxxxxxxx "Xx", xxx xxx Xxxxxxxxxxx "XXx" xxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxxx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX. Xxx xxxxxxxx XXXxXxxxxx xxxx xxxx xx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx Xxxxxx: Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx
• Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xxx Xxxx

xxxxxx

2. Kindergeld:
Schädliche Unterbrechung der Ausbildung während Pandemie?

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx xxx Xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx: Xxxx xxx Xxxxxx xxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. XXXX: Xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxx xxxxxxxx x xx xxxxx xx xx Xxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxXx.

Xxx xxxxxx xxx Xxxxx xxxx xxx xxxx xxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxx Xxxxxxx. Xxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xx xxx xxxxxxxxx "xxxxxxxxxx" Xxxxxxx, xxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx, xx xx xx Xxx. x Xxxx x Xx. xx XXxX xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxxxxxx, xxxxx xx xxxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxx xxxxx xxx xxxx xxx Xxxxxxxx, xxx xxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxx. Xxx Xxxx xxxxxx xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx. Xxxxxxxxxxx xxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxx Xxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

XXXXXXX xxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxx xXxxxxxxxxxXxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx XX xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XXX X xxxxx xxxxxxxxx xXxxxxx: Xxxxxxxxxx XXxxxxx xxx XXx. Xxxxxxxx xxx xxx xxxxxx Xxxx xxxx xxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx XxxxxXxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxx xxxx xxx xxx xx. Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx xxxx. xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx. xxxx xxx Xxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxx xxxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

3. Familienförderung:
Erhöhung von Kindergeld und Kinderfreibetrag

Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx x xxxx Xxxxxx xxxxx xx Xxxxxx x Xxxxxxxx xxxxxxxxxXxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxx xxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxx xxxx xxx xxxxxxxx xxx, xxx xx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxx xxx Xxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xx,x Xxxxxxxxx Xxxxxx Xxxxxxxxxx, Xxxxx Xxxx xxxx.

• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.
• Xx x.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx x.xxx XXX xx Xxxxxxxxxx xxxxxxxxx x"Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xx xxx x.x.xxxx xxx x.xxx XXX. XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx XXX xxx xxx XXX xx Xxxx xxxxxxxxx. Xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx XXX xxx x XXXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xx xx.xx.xxxx xxxxxxxxxx xxxx.

XxxxxxxxxXXXxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxxxxxxxxxxx x.xxx XXX xx Xxxxxxxxxx xxx. x.xxx XXX xxx Xxxxxxxxxx.

XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxx Xxxxx xxxxxxxxxx Xxxxxx, Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xx Xxxxx xx Xxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx XXX XX, XXX XXX, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxXXx, Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxx xxx xx XXX XX, xx xxx XXX XXX, xx xx XxxxxXX, xx xxx XXX, xx xx Xxx. x Xxxx x XXXXx. Xxxxx Xxxxxxxx xxxxxxxx xxxxxx xx XXX xxx Xxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx xx XXX xxx Xxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx

xxxxxx

4. Trennungskinder:
Neue Düsseldorfer Tabelle

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

Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx, xxxx, xxxxx xxx xx xx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xx x Xxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xx xx x Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx xx xxxx xxx xxxx Xxxx xx Xxxxx. Xxxxxxxx xxxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx xxxxx.

• Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx xxxxx Xxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxxx xxxxxx xxx XXX, xxxx xxx Xxxx xxx x. xxx xxx xx. Xxxxxxxxxx xxx XXX xxxxx xxxxxx xxx XXX xxx xxxx xxx Xxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxx XXX xxxxx xxxxxx xxx XXX xxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx XXX xxxxxx xxxxxx xxx XXXx xx xxxxxxxx.
• Xxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x.xxx XXX xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x.xxx XXX.

Neue Zahlbeträge 2025

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx Xxxx xxx XXX xxx xxxx xx x.x.xxxx xxxxxxxxxxxx XXXxxxxxxxxxxxxx.

xxxxxx

5. Trennungskinder:
Geringfügige Minderung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xx x, x xxxx x XXX xxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx x XXXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx Xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxx xxxx xx Xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxx. Xx xxx xx. Xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxx. XxxxxxxxxxxxXxxxxxxxxx xxxx xxx XXX XX xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx.

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxx xxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxx xxxxxxxxx xxxxxx.

Änderung ab 2025:

Xx xxxxxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx" xxxxx, xxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxxxxxx. Xxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxx x XXXx.

xxxxxx

IV. Kapitalerträge

1. Anteile an Wohnungsbaugenossenschaft:
Mietminderung gilt als steuerpflichtiger Kapitalertrag

Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxx x xxxxxxxxxxxx x Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxx xx xxxx xxxxxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x Xxxx x x.X.x. Xxx. x XXxX xxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx. Xxxxx xxx x xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx x xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxx XXX xxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xx.

xxxxxx

2. Lebensversicherung:
Erhöhung des Garantiezinses

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxx xxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx, xxx xxx xxx Xxxx xxxx xxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx xxx.

Xxx Xxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx x,xx Xxxxxxxxxxxxxxxx x,x Xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx xx Xxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Vermietung und Datenschutz:
Finanzamt darf Mietverträge anfordern

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xXXXXXx xxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx XXXXX, xxxxxxxxxx xxxxxxx
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xxxxxx

2. Fotovoltaikanlagen:
Ausweitung der 30 KWp-Grenze auf alle Gebäude

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xxxxxx

3. Fotovoltaikanlagen:
Zum "nachlaufenden" Betriebsausgabenabzug ab 2022

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xxxxxx

4. Fotovoltaikanlagen:
Rückforderung von Umsatzsteuer auf Teilzahlungen vor 2023

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xxxxxx

5. Erbbaurecht:
Höhe der Grunderwerbsteuer bei Verlängerung

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6. Grundsteuer:
Nachweis eines niedrigeren Wertes möglich

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7. Grundsteuer:
Korrektur fehlerhafter Bescheide bis Ende 2025 möglich

Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XxXxXx. Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx xxxxxxx, xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XxXxX x.X.x. xx xx Xxxx x XxXxXx. Xxxxxx xxxxx xxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxx xxxxxxxx, xxxxxxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx, "xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx" xxx xx Xxx. x Xxxx x XxXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxx Xxx. x Xxxx x Xx. x XXx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxx xxxxxxxxx Xxxxx xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx Xxx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Pensionskasse:
Keine ermäßigte Besteuerung bei Kapitalabfindung

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

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX x"XxxxxxxxxXxxxxxxx"x xxxxx xx Xxxxxxxx xxxxx. Xxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xx xx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. X X xxxxx xxx.

Xxx Xxxxxxxxxx XX xxx xx Xxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxxxxxxx xx xxxxxxxxx xxx. Xxx XxxxxxxxxXxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx. x X xxxxxxx. Xxxx xxxx xxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx XXX xxx xXx. X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx xxxx: Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxx xxxxx, xx xx xxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxx xxxxxxx xxx xxxxx xx xxxxxxx. Xx xxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xxx xx Xxxxx xxxxxx, xxx xxx xxxxxx xxxx "Xxxxxxxxxxxx" xxxxxx xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxxxxxxxxx Xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxxx xx xxxxxx Xxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx Xxxx xx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx
• Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

2. Pension:
Zum Versorgungsfreibetrag bei interner Teilung nach Scheidung

Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

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

XXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx xxxx xxxxxxxxxx. Xxx XxxXxxx xxx xxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxx xxxx xx xxxx xxxxx xx xxxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx xxxxxxxxx xxx, xxx xxxxx xxxxxxx xxxxxxxxxXxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxx xxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xx xxx "Xxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxx. Xxxx xxx xxx XxxXxxxxxx, xxxxx xxxx xxx Xxxxxxxxx, Xxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxx xxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xx xxxx xxxxxxxx xxxx, xx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx Xx. xxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxx

• Xxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
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xxxxxx

3. Rentner:
Erhöhung der Hinzuverdienstgrenze bei Erwerbsminderung

Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx: xx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxx xx xxxx xxxxxxxxx, xxx xxx xxxxxx xxxx xxxxxxx.

Xxxx xxxx xxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxx xxx xxx xx XXX XXx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx.

XXXX xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx, xx xxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx xx Xxxxx xxxx

• xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xxxxx: xx.xxx XXXx xxxx: xx.xxx XXXx.
• xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xxxxx: xx.xxx XXXx xxxx: x.xxx XXXx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx

• xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xx.xxx XXX x xx x xx.xxx XXX x xxxx.
• xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx: xx.xxx XXX xx.xxx XXX x xx x xx.xxx XXX x xxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xx. Xxx Xxxxxxxx xxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx XXX XXx.

Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xx xxxxxxxxx Xxxxxxxxx xxx xxxxxxx xx Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxx xxxx:xxxxxxXXXx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx

xxxxxx

4. Rentner:
Höhere Einkommensfreibeträge beim Grundrentenzuschlag

Xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xxxx xxxx. Xx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx xx Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx xxxx xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx xxx XXX XXx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xx Xxxxx xx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xxx xxxxxxxxxxxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxx xx,xxxxxxxxx, xxx Xxxxxx xxx xx,xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxx. x.xxx XXX xxxx xxxxxxxxxx xxx xx,xxxxxxxxx, xxx Xxxxxx xxx xx,xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXX XXx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxx xxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.xxx XXXxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.xxx XXXxxxxxxxxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxx.xxx XXXxxxxxxxxx.xxxxxxx.xxx XXXxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx.

xxxxxx

VII. Schenkung und Erbschaft

1. Schenkungsteuer:
Niedrig verzinstes Darlehen gilt als Teilschenkung

Xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxxxxx Xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxx xxx x xxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxx xxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxx xxx x,x Xxxxxxx xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx x,x Xxxxxxx xxx xxxxx xxxxx "xxx xxx Xxxx xxxxxxxxx", xxxxxxx xxxxxx xxx xx xx Xxx. x XxxX, xx xx xxxxxx:xxxxxx"Xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxx, xxxx xxxx xxxxxxx Xxxx xxxxxxxxx, xx x,x Xxxxxxx xxxxxxxxxx."xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxx x,x Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxx. Xx xxx Xxxxxx xxxx Xxxxxxxx xxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx x,x xxx x,x Xxxxxxx xxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xx xx Xxx. x XxxX xxxxxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxx xx Xxxxx xxx xxxxx x,x Xxx. XXX, xxx xxx xxxxxxxxx x Xxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxx xxx xxxxx Xxxxx xxx xxxxxx Xxxxxxx xxxxxxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx xxx.xxx XXX xxxx. Xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx x Xxxxxxx. Xx xx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx x xxxxxxxxx xxxxxxxxxx xxxxxxxxxx x Xxxxxx xxx x,x xxxxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxx xxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx, xxxx xxx XXX xxx xxx Xxxxxxxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx xxx Xxxxxxx xx xxxxxxxx Xxxxxxxx xxx x Xxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, xx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx x Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxx xx xx Xxx. x XxxX xxxxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xx xxxxxx, "xxxx xxxx xxxxxxx Xxxx xxxxxxxxx". Xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxxxxx x xxxx xxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxx xx Xxxxxxxxxx xxxxx xxxxxx xx, xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x,xx Xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx x Xxxxxxx xxxxxxxxxx xxx xxx xxxxx x,xx Xxxxxxx xxxxxxxx.
• Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx xx Xxx. x XxxXxX x.X.x. xx xx Xxx. x XxxX xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx.xxx,xx XXX xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx,xx XXX. Xxxxxx xxx xxxxxxx xx xx Xxx. x XxxX xxx xxx Xxxxxx x,x xx xxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxx.xxx,xx XXX xxxxxx. Xxxxxx Xxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxxx xx xxxxxx Xxxxx x xxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx xx Xxxxxxxxxxx "xxx xxxxx xxxxxx Xxxx xxxxxxxxxxxxx", xx xxx XXX xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxx xxx. Xxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx "xxxxxxx" xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxx xxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxx Xxxx xxx x,x xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx "xxx xxxxx xxx xxxxxx" xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xXxxxxxXxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx.

xxxxxx

2. Erbschaftsteuer:
Freibetrag des Enkels bei Erbverzicht des Vaters

Xxxx xxx Xxxx, xxx xxx Xxxx xxx Xxxxx xxxx Xxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxxxx. Xxxx xxx Xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxx xxx.xxx XXX. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx.xxx XXX, xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxx. Xxx xxxxxx, xxx Xxxxxxxxxx xxxxxxxx xxx.xxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxxXxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxx xxx.xxx XXX xxxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx, xxxx xxxxx Xxxx xxxxx xxxxxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx Xxxxx x xxx Xxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxx Xxx. x XXXx. Xxx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxx, xxxx xxxx Xxxxx, xxxxxxxxxxxx Xxxx. Xx xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX, xxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xx xxxx Xxxxx xxxx xxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x Xxx. x XxxXxX, xxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx.xxx XXX xxxxxxxx, xxx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx "Xxxxxx xxxxxxxxxxxx Xxxxxx". Xxxxxxxxx "xxx xxxxxxxxxx xxxxxxxx Xxxxxx" xxxxxx xxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxx, xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxx xxxx. Xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx Xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxx xx Xxxxx xxx xxx.xxx XXX xxx xx Xxx. x Xx. x Xxx.x XxxXxXx xx Xxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxx xxxxxxx xxx. Xxxxx xxx xxx Xxxx xxxx xxxxxxxxxxxxxxxxxx xXXX, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

VIII. Selbstständige

1. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

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

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

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

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

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx xxx XxxX xxxxxxxxxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxx. Xxx xxx XxxX xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

xxxxxx

2. Umsatzsteuer:
Fragen und Antworten zur E-Rechnung

Xxxx xxx x. Xxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xXxXxxxxxxxx xx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxx "XxXxxxxxxx" xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxx XXXx Xxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx XxXxxxxxxx. Xxxxx xxxxxxx xxxxx xxx XXX xx xxxxxxxxx Xxxxxx Xxxxxxxx:

• Xxx xxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx
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• Xxxxxx Xxxxxxx xxxx xxxx xxxx XxXxxxxxxx xxxxxxxxxx
• Xxx xxxx xxxx XxXxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx
• Xx xxxxxxx Xxxxxx xxxx xxxx XxXxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx
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• Xxxx xx Xxxxxxxxx xxxx xxx Xxxxxxx xxx XxXxxxxxxxxxx
• Xxx xxxx xxxx XxXxxxxxxx xxxxxxxxxx xxxxxxx
• Xxx xxxx xxxx XxXxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx
• Xxxxx xxxx xxx xxxx xxx Xxxxxx xxx Xxxx XX xxxxx xxxxxx xxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxx

Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXX xxx Xxxxx "XxXxxxxxxxxx xxxx Xxxxxxxxx" xxxxxxxx, xxxx xxxx xxxxxx xx:xxxxxx"Xxxx Xxxxxxxxxx, xxx xxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx. Xxxxx xxx x.X. xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx XxXxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx. Xx xxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx, xxxx xxxxxxxxx xxx Xxx xxxx xxxxxxxx Xxxxxxxx xx.X. xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxx xxxxx xxxx XxXxxxxxxx xxxxxxxxxx xxxx. Xxx XxXxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx XxXxxxxxxx xxx XxXxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxx xxxx xxx xxxxxxxx Xxxxxxx xx xxxxxxx."

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxxx XxXxXxxxxxxxxx xxxx Xxxxxxx

xxxxxx

3. Selbstständige Lehrer:
Neue Voraussetzungen für Umsatzsteuerfreiheit

Xxxxxxx xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. Xxxxx xxxx xx xxxxxxxxx xxxxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxx, xxxxx xxxx Xxxxxxx xxx XXxXxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxx xxx XXxXxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx x.x.xxxx xxxxxxxxx x xxxx xxxx xxxxx xx xxxxxxxxx Xxxxxx.

Erstens: Umsatzsteuerfreiheit dem Grunde nach

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• Xx Xxxxx xxxx xxx xxx XxXX xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X xxx Xx xxxxx xxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx.
• Xx Xxxxx xxxx xxx xxx XxXX xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx". Xxxxxx Xxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xx. Xxxxxxxxx.

Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.

Zweitens: Verfahrensrechtliche Voraussetzungen

x Xx. xx Xxxx x XXxX xxxx xx xxx Xxxxxxxxxx x xxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXxXxxxx xx Xxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx: "Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx."xxxxxxXxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxx x.x.xxxx.

Xxx x xxxxxxxxxxxx x Xxxxxxxxx xxxx xxxx xxx xxxx, xxxx xxx XxxxxxxxxxxxxxxxxxXxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxx xxxx xxxxxx Xxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxx xxxxxxxx "xxx" xxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx x xxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxx xxxxxxxxx "xxxx" xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxxxxxxxxx xxx.

• Xxxxx x: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx.
• Xxxxx x: Xx Xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxx x.xx.x Xxx. x XXxXXx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxx xxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxx xxxxx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx.

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XXXXXXXXX:xxxxxxXxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxx XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxxx xxxx

xxxxxx

IX. Steuergrundlagen

1. Grundfreibetrag ab 2023:
Steuerbescheide ergehen nun vorläufig

Xxx Xxxxxxxxxxx xxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x X. x Xx. x XXxXx. Xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx xXXxxxX, Xxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxx. Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxxxxxx, xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxx xxxx xxxx xxxxx xx xxxxxxxxxxx xxx, xxxx xx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxxxxxxx xxxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxxxxxxxxxxxx x xxxxxx xxxxxxxxx xxx xxx xx Xxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxx xXxxxxxxxxxXxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx xxxxx XXX X xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Steuerentlastung:
Erhöhung des Grundfreibetrages

Xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx.xxx XXX xxx xx.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.
• Xx x.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xx.xxx XXX x"Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xx.xxx XXX. Xx xxx x.x.xxxx xxxxxx xx xxx xx.xxx XXX. Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xx.xx.xxxx xxxxxxxxxx xxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxxx Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxx xxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx "Xxxxxxxxxxxxx". XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx.

Xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx xx Xxx. xxx XXxXx.

Xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx "xxxx xxxxxx" xxxxxxxxxx, xxx xxxx xx Xxxxx xxxx xx x,x Xxxxxxx xxx xx xxxx xx x,x Xxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xx Xxxxx xxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX. Xxxx xxxx xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx.xxx XXX xxx. xxx xxx XXX xXxxxxx x Xxxxxxxxxxxxx. Xxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx XxxxXxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxx.xxx XXX xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx xxxx.

xxxxxx

3. Vorsicht Falle:
Gefälschte Steuerbescheide sind im Umlauf

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

Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xXXX XxxxxxxxxxXxxx, Xxxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

xxxxxx

4. Datenschutz:
Auskunftsanspruch gegenüber dem Finanzamt

Xxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xXXXXXx xxx xxxxxxx Xxxxxx xx Xxxxx xxxxxxxx xxx, xxx xx xxxx xxxxxxx "Xxxxx". Xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxx xxxxx. Xxx xx xxx Xxxxxxxxxxxx, xx xxxx xx xxx xxx Xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxx xxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xXxx. xx Xxx. x XXXXXx. Xxxx xxxx xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxx xxx. xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx. Xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx, xx xxxxx Xxxxxx xxxx xxx XXXXX xxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx.
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XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx XXX xxx xxx xxx xxxxxx Xxxxx xxxxxxx xxxxxxx, xxxx "xxxxxx Xxxxxx" xxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxx x xxxxx xxxxxxx, xxxx xxxx xxxxx xxxx. Xxx xxxx xxxxxxxxxxxxxxxx Xxxxxx Xxxx xxxx x.X. Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx XxXxxxxXxxxxxx xxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxx.xxxx xxxx Xxxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxx Xxxxx xx xxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxx. Xxxxxx xxxxx Xxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx XXXXX xxxxxxx. Xx xxxxxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx.

xxxxxx

X. Ausland

1. Vorsorge:
Sonderausgabenabzug für im Ausland gezahlte Beiträge

Xxxxxxxxxxxxxx xxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxXx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx

• xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx,
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Xxxxxx xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx XXxXxxxx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxxxxx xxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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• Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Mehrwertsteuer:
Halbierung der Einkaufs-Freigrenze in der Schweiz

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XI. Soziales

1. Pflegeversicherung:
Erhöhung des Beitragssatzes ab 2025

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Besonderheit für Rentner:

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2. Pflegeversicherung:
Verbesserung der Pflegeleistungen

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(1) Erhöhung der Leistungsbeträge für ambulante Pflegesachleistungen (§ 36 SGB XI)

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(2) Erhöhung des Pflegegeldes (§ 37 SGB XI)

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(3) Zusammenführung von Verhinderungs- und Kurzzeitpflege (§ 42a SGB XI 2025)

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3. Krankenversicherung:
Erhöhung des durchschnittlichen Zusatzbeitrages

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xxxxxx

4. Krankenversicherung:
Erhöhung des kassenindividuellen Zusatzbeitrages

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5. Krankenversicherung:
Höhere Einkommensgrenze für Familienversicherung

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6. Krankenversicherung:
Mindestbeitragsbemessungsgrundlage für Selbstständige

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