Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxx xxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxx xxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx, xxxxxxx Xxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxx XXX xxxxxxxxxxx, xxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxx, xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx.xxxxxxxxxxxxxxxxx.xxxx.xxx.

Xxx xxx xxx XXX xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx Xxx:xxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xXxxxx Xxxxxxx xxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx, xxx xxxxxxx xxx Xxxxx xxxxxxxxxx xxxx xxxxxxx. Xx xxxxxx xxxx xxxx xxxxxx xxxxx: Xxx xxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xx xxx Xxx xxxxxxxxx xxxxxx xxxx, xxxxx xx xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxx XXX xxxxxxxx xxxx xxx, xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx XXxxxX xxx xx xxxxxx. Xxxx xxxxxxxx xxxxxxxx xx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxx xxx Xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx.

Xxxx: Xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxx xxxxx xxxx, xxxx xxxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx xxx xxxxx xxxxx Xxxxxxxx xxxxxx. Xxx xxxxxx xxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxx XXxxxX xxx xx Xxx. x XXxxxXx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX XXx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxx XXX xxx "Xxxxxxxxxxx": Xx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxx xx., xxx xx., xxx xx. xxxx xxx xx. Xxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxx xxxx xxxx xxxxx. Xxxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxxxxx Xxx xxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxx Xxx xxx xx xxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx

Xx xxxxxx Xxxxx xxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx, xxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx: "Xxxx xx xxxxx xxxxxxxxx xxx, xxx Xxxxxx xx xxxxxx, xxxx xxx xx xxxxxxxxx, xxxx Xxxxxx xx xxxxxx." Xxxxxx Xxx xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx, xxx xxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxx xxxxx xxxxxxx xxxxxxxx xxx Xxxx "Xxxxxxxxxxx" xx xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxx". Xxx xxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxx xxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Doppelte Haushaltsführung:
Wohnen im Haushalt der Eltern

Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. xxx x Xxx. x Xx. x XXxXx. Xxxx xxxx xx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

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

• Xxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxx, xxx xxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxxx xxxxxx Xxxxxxxxx xxx "xxxxxxx" xxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxx xxx xxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxx Xxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx, xxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx xx xxx Xxxxxx xxxxxxxxxx. Xxx xxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx. Xxxxx: Xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.X. XX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxxxxxx, xx xxx xxxx xx Xxxxx xxxxx Xxxx, xxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx Xxxxxxxxx xxxxxx x"xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx"x xxxx xx xx xxxx xxx "xxxxxxxxx Xxxx" xxxx, xxx xxx xxx xxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxx x.x.xxxx xx X xxxxxxxx Xxxxxxxx xxxxx Xx. XX X xxxxxx.

• Xxx Xxxx: Xxx xx xxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xXxxxxxxxxxx xxxx xxx xxxxx xxxxx xx xxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxx xx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxx xx Xxxx xxxxxx Xxxxxx xxx. Xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxx Xxx, xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx xxxxx xxx. Xxx Xxxxxxx xxxx xxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xx Xxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxx. xxxxxxxxxxxxxx. Xx xxx xxxxxx xxxxxxx Xxxxxxxxx xx Xxxx xxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxx "xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxx xxx. Xxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx, xxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxx xxxxxxxx xxxx, xxx xxx XXX xxx Xxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxxxx xxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx, xxxx xxxxxxxx xxxxxxx xxx XXX xxx Xxxxxxxxxxx xxxx xx xxxxxxxxx xx xxxxxx, xxxx xx xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx XXXxXxxxxxxxx. Xxx XXX xxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

2. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2024

Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxx xxxxxxx Xxx xxxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxXxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxx xxxx xx xxx XX xxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxx: Xxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxx xxx XXXX xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xX xxx xxx,x Xxxx xxx xxxx Xxxxxx xxx,x Xxxx xx Xxxxx. Xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxx xX xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxx,x XxxxxXxxxx. Xxx Xxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx x Xxxxx xXxxxx Xxxx, xxx Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx,x Xxxx. Xxxxxxxxx xxxx Xxx xx Xxxx xx.xxx xx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx Xxx xxxx: xx.xxx xx : xxx xx x x Xxxxx x xxx,x Xxxx xxxxxxxx.xxx,xx XXX

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx x xxxx
xxxxxxxxx x xxxxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Verdienst:
Forschungspreisgeld eines Hochschulprofessors nicht steuerbar?

Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxx, xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx.

• Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.
• Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxx, xxx xxxxx xxxx, xxxx xx xx xxx Xxxxx xxxx, xx xxxxxxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx X xxx Xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxx xx. Xxxxxxx xx Xxxx xxxx xxxxx xx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx X xxxxxxx, xxxxx xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxx, xxxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxx xxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx. Xxx xxx xxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxx "Xxxxxx" xxxxxx Xxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx.
• Xxx Xxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx.
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XXXXXXXXX:xxxxxxXxx XX Xxxxx xxxxxx xxx xxxxxxx Xxxx xxxxx xxxxx xxxxx xxxxxx xxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xx Xxxx xxxx xx xx xxxx xxxxxxxxx Xxxxx, xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx: Xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx!x Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx x xxxxxx xxxxxxxxxxx x xxxxx xxxxxxxxx xxxxxx xxx. Xxxxxx, xxxx xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxx.

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4. Abfindung:
Schadensersatz wegen Auszahlung zum falschen Zeitpunkt

Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX. Xxxx xxxxx xxxxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx "xxxxxxxxxxxx". Xxx xxxxx xxxx xx xxxxxxxx xxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxxxxxxx xxx. xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx XxxXxxxxxxxxxx "xxxxxxxxxxxxxx xx xxxxxx", xxxx xxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx.

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx. Xx xxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxxxx "Xxxxxxxxxxxxxxx" xxx Xxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxx x xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxx xx Xxxxxxxx xxxx xxx. Xxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx XxxXxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxx xxxxxxx. Xxx XXX xxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx, xxx xxx xxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xx Xxxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx.
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5. Unfallversicherung:
Neue Berufskrankheiten aufgenommen

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• xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxx.

x"Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx"x. Xxx Xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxx "XxxxxxxxxxXxxxxxx xxxxx Xxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx, xx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxx xx xxxxxxxx "XxxxXxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxxx, xxxxxx xxxx xxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx

xxxxxx

II. Privater Bereich

1. Insolvenzverfahren:
Sind die Kosten für Verwertungsmaßnahmen abziehbar?

Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xx xxx xxxx xxxx xxx Xxxxx xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxx xx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Darlehen in der Familie:
Darlehensgeber muss Verzinslichkeit beweisen

Xxxxxx xx xxx xxxxxx Xxxxxxxx xxxx xx Xxxxxx xxx xxxxx Xxxx xxxxx. Xxxx xxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxx xxxxx xxxx xxxxxxx. Xxx xxx xxxx xxx: Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxx xx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxx Xxxxx xx Xxxx xxxx xxx Xxxxxxxx xx Xxxxx xxx xxxxxxxx xx.xxx XX xxxxxxxxx xxx Xxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxx. Xxxxxxxx xxx xxxxxxxxx, xx x xxx xxxx xx x xx xxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXX xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx. Xxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx xxxx. Xxxx xxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xx xxx Xxx. x Xxxx x XXX xxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxx xx xxxx:xxxxxx"Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxx xx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx."xxxxxxXxx xxxxxx xxxx xxxxxx xxxxxxxx, xxxx xxx Xxxx xx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxx. Xxxx xx xxx Xxx. x XXX xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxxxxx xxx "xxxxxxxxxxxx" Xxxxxx, xxx xxx Xxxxxxxx xxxxxx, xxxx Xxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx. Xxxxx Xxxxxxx, xxxx xxx xxx xxxxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxxx xxx xxx xxxxxxx xxxxxxx, xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx xxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx, xx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxx xxxxx xx: Xx Xxxxxxxxxxx xxx xxxxxx xxxxxxx xxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxxxxx xxxx. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxx xxxx xxxx xxx XXX xx xxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxx xxx, xxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxx. xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xXxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx xxxxx XXXX X xxxxxx XX Xxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx xxxxx XXXX X xxxxx xxx. xxxx XxxxxxXxxxxxxxx Xxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxx

xxxxxx

III. Nebentätigkeit

1. Sozialversicherung:
Ehrenamtliche Tätigkeit im Museum nicht beitragspflichtig

Xxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxxxxx x XXX xxx Xxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx. Xxx xxx Xxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx x xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx x X x XX xxxxxx xxxxxxxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxxx Xxxxxx, xxx xx Xxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxx xxxx Xxxxxxxx, xxx xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxx xxx xx xxx xx Xxxx xxxxxx xxxxx, x XXX xxx Xxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx x xxxxxx xxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx x XXX xxx Xxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxx xXxxxxx: XXX Xxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

xxxxxx

2. Umsatzsteuer:
Weiterhin keine Steuerpflicht für Schülerfirmen

Xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx xxxx Xxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xx.xx.xxxx xxx xx xxx xx xx Xxx. xxx XXxXx. Xxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xxxxx xxxx xxxxxx xxxxxxx xxxxxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxxx Xxxxx. Xxx Xxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxxxxxxxx xxxxx xxx Xxxxx, xxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxx xx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxx xxxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. Xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xx XXxX xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxx xxxxx XxX. Xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

xxxxxx

3. Cannabis-Anbauvereinigungen:
Keine steuerbegünstigten Körperschaften

Xxxxxx xxx xxxxx, xxxx xxxx xxx Xxxxxx xxxxx xxxx xxxx xxxxxxx x xx xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx x.xx.xxxx xX xxxx X x xxxxxxxxxx x Xx xxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx: Xxx Xxxxxxxx Xxxxxxxxx xxx xx xx.x.xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxx xxxx xx xxxx Xxxxxxxxx xxxx x xxxx xxx x. Xxxx xxxx x xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xx xxxxx Xxxxxxx xxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx XXX XxxxxxxxxxX. xxxxxx xxx xxx: XxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxx xx xx. XX xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xx Xxxxxxxxxx xxx.

xxxxxx

4. Gemeinnützige Vereine:
Mehr Planungssicherheit bei Rücklagenbildung

Xxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxx "xxxx Xxxxxxxxx xxxxxxxxxx" xxxxxx. Xxxxxxxxxx xxxxxx xx xxx Xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xx xx Xxx. x Xx. x XX:xxxxxx"Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxx xxx, xx xxxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx."
xx xx Xxx. x Xx. x XX xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx x.x.xxxx xxx xxxxxxx. Xxx Xxxxxxx "xxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx"xxxxxxxxxxx xxxx xxxxx xxxxx xx Xxxxxx xxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxx xxxx xxx: Xxx Xxxxxxxx xxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxx. Xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxxxx xXxxXxx XxxxxxxxxxXxxxxxxx, Xxxxxx xxx xx.xx.xxxx, XX xxx x X xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx, "xxxxx xxxxxx".

xxxxxx

IV. Kinder

1. Schulgeld:
Kein Abzug für Feriensprachunterricht auf Malta

Xxxxxxx Xxx Xxxx, xxxx xxx Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xx Xxx. x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx XXx xxx XXXxXxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xx xxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. XXX Xxxxxxxxx xx Xxxx, Xxxxxxxxxx xxx xx.xx.xxxx, X xxxx X x xx x Xx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xXX Xxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx

xxxxxx

2. Kindergeld:
Ernsthaftigkeit des Studiums an privater Fernuni

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxx Xxxxxxxxxx. Xx Xxxxxxx xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx "xxx xxxxx" xxxxxxxxx xxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxx xxxx xxx Xxxxxx xxx xxxxxxx xxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxx,xx XXX. Xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx xxx xxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx xxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx, xxxx Xxxxxxxxxx xxxxx xxx "xxxxxxxx xxxxxxxx" xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx Xxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx Xxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx "XxxxxxxxxxXxxxxxxxxxxxxxx", xxxxx xxxxx Xxxxxxxxxxxxxxxx x.X.x. xx xx Xxx. x Xxxx x Xx. xx XXxX xxx.
• Xxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.
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• Xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxx xxxxx XxxxXxxxxxXxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx,xx XXX xxxxxxx xxx, xx xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxx "Xxxxxxxxxxxx" xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxx xxxxx, xx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxx.
• Xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxx xxxxx "Xxxxxx" xxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxx xxx. Xxx xxxx xxxx xxxx Xxxxxxx xx Xxxxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxx xx xxx Xxxx, xxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxxxxx xXxxxxxXxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x x. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Kindergeld:
Was gilt bei einem Auslandsbezug?

Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xxx xx Xxx. x Xxxx x Xx. x XXxXx, xxxxx xx xxx xxxxxx Xxxxxxxxx Xxxxxxxxx xxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx, xxxxx xx xxxx xxxx xxxxxxxx Xxxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx. Xx xxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxx xxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxx xxxx x xxxxxxxxxxxxx, xx Xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xx XXxXx. Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx x xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxx X xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxx "Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxx xx xxx Xxxxxx xx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xx xxxxx xxx x xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx.

Wohnsitz bei Entsendung in das Ausland

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxx, xx xx xxxxx xxxx xx xxxxx xxxxxxxxxx Xxx xx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx. Xx xxxxx Xxxxxxxxxx xxxx xx xx xxx Xxxxx, xx xxx xx xxx xx xxxxxxxx Xxxxxxxxxxxx xXxxxxxXXxXxxxx xxx XxxxxxXXXxXxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxx xxx, xxx xxxx Xxxx xxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxx xxxxxx xxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxx xxxx xx xxxxx xxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xx Xxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx: Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx. Xx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxx xxx XxxxxxxXxxxxxxx x xx xxx Xxxxxxx xx Xxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx x xx xxx Xxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

Geburt des Kindes im Drittausland - Wohnsitz des Kindes

Xx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xx Xxxxxxxxxxxx xXxxxxxXXxXxxxx xxx XxxxxxXXXxXxxxxx xxxxxxx, xx xxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxx xxxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxx xxxxxxxxxxx: Xxx xx Xxxxxxx xxxxxxxx Xxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxx xxx xxxxxx Xxxxxx xx Xxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxxxxx. Xxxxxx xxxxx xx xxxxxx, xxxx xxxx xxx Xxxx xxxxxxxxxxxx xx xxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxx xXxxxxxXXxXxxxx xxx XxxxxxXXXxXxxxxx xxxxxxxx xxx xxxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxx xxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

Entsendung eines Arbeitnehmers nach Deutschland

Xx Xxxxxxxxx xx X xxxxxxx xXxxxxx xxx xx.xx.xxxxx xxx.x xxxx xx xx xxxxx Xxxxxxxx xxx xXxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx Xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxx. Xxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxxx xxx xx Xxxxxx xx Xxxxxx xxxxxx xxx xxxxx xx xxx Xxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX, xxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx xXxxxxxxxxxxXxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxx xXX Xx. xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxx xxxx Xxx. xx Xxx. x Xxxx x XX Xx. xxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxx, xxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx "xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxx. xx Xxx. x Xxxxxx. x XX Xx. xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxx Xxxxxx xxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xxx xx xxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxx, xxxxx xxxxxxx XXxXxxxxxxxxxxxx, xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxx. xx Xxx. x Xxxx x XX Xx. xxxxxxxx xxxxxxxx xxxxx.

Xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx. Xx xxxx xxxxxxxxxx x xxx xxxxxxxx xxxxxxxx x xxxxxxxxxx xxxxxxx Xxxxxxx xx xxx Xxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

Wann besteht ein Recht zur Wohnungsnutzung?

Xxx Xxxxxxxxx XX xxx 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 xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx xx Xxxxxxxx xxxxx XxxX xxxxxxxx Xxxx, xxxxxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxx xxx, xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx 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 xxxxxxxxx xxxx. Xxxx xxx Xxxxx xxxxx Xxxxxx.
• Xxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxx. Xx Xxxxxxxxxxx xxxxxx xx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx XxxX xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxxxx xxx xxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx.

XXXXXXXXX:xxxxxxXx 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.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxx xx Xxxxxxx

xxxxxx

4. Alleinerziehenden-Entlastungsbetrag:
Ukraine-Billigkeitsregelung läuft 2025 aus

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

Xxx xxx Xxxxxxxxx, xxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxx, xxxx xx xxxxxxxxxx Xxxxxxxxx: Xx xxx xx xxxxxxxxxxxx, xxxx xx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx xxx xxx "XxxxxxxXxxxxxxxxxXxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxx Xxxxxxxxxxxxx".

XXXXXXX: Xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxx xxx xxxx xxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx.xxxxxxXXXX:xxxxxxXx xxxx xxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx, xxx xxxxxxxxxxxxxxxxxx xxxxxx xxx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx x Xxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxx xx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxx XX. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx
• Xxxxx xx xxx Xxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. Besteuerung von Erstattungszinsen:
Einsprüche werden nun zurückgewiesen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx. Xx xxxx, xx xxx. Xxxxxxxxxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xx xxx Xxxxx:

• Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxx xxxxxxxxx xx xxx "Xxxxxx XXX".
• Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx xx Xx. x XXxXx. Xxxxxxxxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxX xxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx xxx xx.X. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx XXX Xxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx.X. XXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxxx XXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx. Xxxxx xxx xxxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xx xx.x.xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx XXx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx.x.xxxx, X xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx xxxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx Xxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Investmenterträge:
Vorabpauschale für thesaurierende Fonds 2024 und 2025

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

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

Xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxx xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx: xx Xxxxxxx, Xxxxxxxxxx: xx Xxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx: xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx xx Xxxxxxxx.
• Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxxx xx Xxxxxxxxx xx xxxxxxxxxx xxx.
• Xxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxx Xxxxxxxxxxxxxxx xxxx x,x Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxx xxxx xx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxx xxx x.x.xxxx xxxxxx x,xx Xxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xx x.x.xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x xX xxxxxxxxxxxxxxx :xxxx.
• Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxx xxx x.x.xxxx xxxxxx x,xx Xxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xx x.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxxx.

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

Xxx Xxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxx x xxx x xxx XXX x x,xx x x xx x x xxx,xx XXX xxxxxxxx. Xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx,xx XXX x xx,xxx x x xx,xx XXX. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx.

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

xxxxxx

3. Investmenterträge:
Steuer auf Vorabpauschale - auf Kontendeckung achten!

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx. Xx xxxxxx xxxxxx xx Xxxxxxx Xxxxxxxxxxxxxxx xxxx x,x Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx. xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xx xxxx xxxxxx Xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxx Xx. xxxx xx.x xxxxxx:

• Xxxxxx xxx xx Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx. Xxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
• Xxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx, xxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx, xxx xxx Xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx.
• Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx.
• Xxx xxxxxxxxxx Xxxxxxx xx xxx XxxxxxxxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxx, XXXX xxx Xxxxxx, xxxxxx xxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx XXX xxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx. xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxx Xxxxx xxx. xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxx XxxxxxxxxXxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxx Xxxxxxx xxxxxxx xxxxx xxxxxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. xxx xXxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xXxxxxxXxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxx xxxx xxx xxxxxx xxxxxx.

Aber wie gehen die Banken eigentlich in der Praxis vor?

Xxx xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxx xx xxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx:

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

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xxxxxx

4. Riester- und Basisrentenverträge:
Übersicht der Produktinformationsblätter

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xxxxxx

VI. Eigenheim und Vermietung

1. Fotovoltaikanlagen:
Erneutes Urteil zu nachlaufenden Betriebsausgaben

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• Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxx xxxxx xxx Xx. XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxx xx xxxxxx Xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xx x Xx. xx Xxxx x XXxX, xxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xx xxxxxxxxx "xxx". Xxx xxxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxxxxx xxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxx X, Xxxxxxxx xxxxx xxx Xx. X X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx.

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• Xxx Xxxx: Xxxx XxxxxxxxxxXxX, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxxxxx xxx XxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx xxxx xx Xxxxx xxx x.xxx,xx XXX xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xx x Xx. xx XXxX xx, xxx xxxxxx, xx xxxxx xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxx.
• Xxxxxxxxxxx: xx x Xx. xx Xxxx x XXxX xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxx xxx XxX xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx xx, xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx.

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xxxxxx

2. Erhaltungsrücklage:
Werbungskostenabzug erst bei Abfluss aus Rücklage

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Hausverkauf:
Spekulationsgewinn trotz Enteignung oder Zwangsversteigerung?

Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xx xx XXxXx. Xxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxx xxx xxxxxx xx xxx Xxx xxxxxxxxx xxx. Xxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx

Enteignung

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxx Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx.

Zwangsversteigerung

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

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4. Grunderwerbsteuer:
Auch nachträgliche Sonderwünsche sind zu versteuern!

Xxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx x,x Xxxxxxx. Xxxx Xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XxXXxXx. Xxx Xxx xxxxx Xxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx.

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Xxx xxx xxxxx xxxxxxxx xxxx: Xxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxx: Xxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx.

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• Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx x xxx xxxx xxxxxxxx x xxxx xxx Xxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx x Xxx. x, x xxx xx xxxxxxxXxx. xxxxxxxXx. x XxXXxXx. Xxxx xx xxxxxxxXxx. xxxxxxxXx. x XxXXxX xxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
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XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx xxxxx xx xxxxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxx xxxx xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx. XXXX: Xxx xxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx, xx xxxx xxx xxxx xxxxx xxx. xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xx x Xx. x XxXXxX xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxx x.xxx XXX xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. x XxXXxX xxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx, Xxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx. Xxxx xxx xxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

5. Grunderwerbsteuer:
Wie erfährt das Finanzamt von Sonderwünschen?

Xxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xx x,x Xxxxxxx. Xxxx Xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxx xxxxxx xxx Xxxx xxxxxx xxxxxxxxx xxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxx, xx xxxxx xxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx x Xxx. x Xx. x XxXXxX xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xx. x XxXXxXx. Xxxxxxxxxxxx xxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

• Xxxx x: Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx x xxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxx xxx xxxxxxx xxxxxxx. Xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xx XxXXxXx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.
• Xxxx x: Xxxxxxxxxxx xxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx. XXXX: Xx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx x xxx xxxx xxxx xxxx Xxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XxXXxXx. Xxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx xxx xx Xxx. x XxXXxXx.

XXXXXXXXX:xxxxxxXx Xxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxx. Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xx xxxxxxx Xxx xxx Xxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx Xxx xx, xxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxx XXXxXxxxxx xxxxxxx xxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx x xxxx xxxxxxxxx x xxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx xx xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx, XXxXx xxxx XX X. xxx xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
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xxxxxx

6. Gebäudeabschreibung:
Neue Arbeitshilfe zur Kaufpreisaufteilung

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx xXxxxxxxx: Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxx x XxXx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxx xxxxx XxxxxxXxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxxxxxx xx xxx xxx: Xxx xxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xxx XXX xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx, xxxx xx xxxxxxx xxxxxx Xxxxxx. Xxxxx xxxxxx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx xx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxx Xxxxxxx xxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxx: Xxxxxx xxxxx.

XXXXXXX:xxxxxxXxxx xxxx xx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx. Xxxxxxxxxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxxx.

Xx xxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx x xxx xxxxxxxx x xxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx.

• Xxx XX Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxx xx xxxx xxx xxx xxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx xxx. xxxxxxxxxxxx XxxxxxXxxxxxxxx Xxxxx xxxxx.
• Xxx XX Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxxx. Xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxxx xxxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xx xxxx xxxx Xxxxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.
• Xxxx xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxxxxx xxxx xxxXxxxxxxxXxxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
• Xxx XX Xxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxx xxxx xxxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxx xxx, xxxx xx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxxxx xxxxxx xxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

VII. Renten und Pensionen

1. Rentenanpassung:
Erhöhung zum 1.7.2025 beschlossen

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx, xx xxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx.

XXXXXXX xxxx xx xxx x. Xxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx x,xx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xx x.x.xxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxxx xxxxx xxx x,xx Xxxxxxx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxx, xxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx xxxxxx "XxxxxxxxxxxxXxxxxx" xxxx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xx x,xx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx.
• Xxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xx,xx XXX xxx xx,xx XXX xxxxxxxxx. Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx x,xx Xxxxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xx,xx XXX xx Xxxxx.
• Xxx Xxxxxxxxxxx xx Xxx xxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxx xx Xxx xxx Xxxx xxxxxx.
• Xxx xxx x. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxx, xxxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx XXX XXx xxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxx XXX XXx xxx x. Xxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxx xxxx xxx x. Xxxx xxxx xx xxxx xxxxxxxxxxx, xxxx xxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxx.

XXXXXXX:xxxxxxXxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxxxx xx xxxx xxxx xxxx xxxx Xxxxx xxxx xxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx, xxxx xxxxxxx xxxx xx xxxxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx Xxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Rentenbesteuerung:
Keine Vorläufigkeitsvermerke mehr in Steuerbescheiden

Xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xx xxx Xxxxx, xx Xxxxxx xx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxx Xxxxxx xxxxxxxxxxxx, xx xxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxx xxx xxxxxx Xxxx xx xxx Xxxxx xxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx XXXxXxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxx "Xxxxxxxxxxxxxxxxx" xx xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxx xxx XX X x x X xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxx XXXxXxxxxxxxx xxx xxxxx xxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx XXXxXxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xx xxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx.

Was bisher geschah

Xx Xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxx xxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx:

• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx.
• Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx.
• Xxxx xxxx xx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx XXX Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx "Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX" xxxxxxxxxx xxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxx xXXxxxX, Xxxxxxxxxxx xxx x.xx.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxx XXxxxX xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx XXXxXxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx XXX xxxxxxxx xxxxx xxxxxxxxx.

• Xxx xxxxx xxxxxxxx XXxxxXxXxxxxx xxx x.x.xxxx xx XxX xxxxx, XXxXx XX X. xxxx xxxxxxx xxxx xx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xx xxx Xxxxx xx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx. xxxxxxxxxxxx xx xxxxxxxxxx.
• Xxx XXxxxX xxxx xx xxxxxx Xxxxxx xxx x.x.xxxx xxxxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxx xx xxxxxxxxx xxx. Xx xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx XXxxxX xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx x xx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx Xxxxx xxx xxxxx xxxx xxxx xxxxx xx Xxxx: Xxx XXX xxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xx. xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx X X xxxxx xxx X X xxxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxx xxx xxx xx.x.xxxx xx X xxxxxxxx.

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

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Xx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxx XXXxXxxxxxxx xxx Xxx xxxx xxxxx xxxxxxxx xxxxxxxxx xxx:

• Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxx xxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.
• Xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxx xxxx xxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxx xxx XXX x Xxxxxxx xxxxx xx xxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx.

Xxxxxxx xxxxx xxx XXX xxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xx xx xxxxx xxx xxxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx: Xxxxxx Xxxx. Xx. Xxxxx Xxxx xxx xxxx Xxxx. Xx. Xxxxxx Xxxxxxxx xxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xXxxx, "Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxXxxxxxxx, "Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx"

Die aktuellen Schreiben des Bundesfinanzministeriums

Xxx XXX xxxxx xx xxxx xxxxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxx Xxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxx, xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx:

• Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx xxxx xxx xxxxxxxxxx Xxxxxxx, xxx xxxxxx xxx Xxxxxxx xxx xx.x.xxxx, xxxxxxxxxx.
• Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxxx xx xxx Xxx. x Xxxx x XX xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx.
• Xxxx xxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xx.x.xxxx xxxxxxxxx xxx.
• Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxx XXXxXxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxx Xxx xx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxx xxxxxxxx!
• Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

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3. Rentenbesteuerung:
Vorläufigkeitsvermerke aufgehoben ­- was nun?

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxxxx xx xxxxxx, xxx xxxxxx xx xxx xx.x.xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx "Xxxxxxxxxxxxxxxxx". Xxx "Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX" xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx xxx xxx xxxx Xxxxxxxx

Nur aktuelle Steuerbescheide sind betroffen

Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx. Xx xxxxxxxx xxxx xxxxx, xxxx xxxxxx xx xxxxxxxx Xxxxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxxxxx xxxx. Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxx xx xxxxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxx: Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xx xxx x xxxxxxxxxxxxxxxxx xxxxxxx x Xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx.

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Xxxxxxx:xxxxxxXxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx xxxx. Xx xxxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxxxxxxx XXXxXxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxx x xx xxxxx xxxxxxxxx xxxxxxx Xxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxx xx xx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxx! Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxx xx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxxx Xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx, XXxXx xxxx XX X. xxxx xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxx xxxx. Xxx xxxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxxxx xxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxx "Xxxxxxxxxxxxxxxxx" xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx.

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Im Einzelfall Doppelbesteuerung nachweisen

Xxxx xxxx xx xxxxx xxxxxx xxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxx xxx, xx xxxx xx x xxxx xxx Xxxxx xxx XXX x Xxxxxxxxxxxx xxxxx, xx xxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx:

Xxx xxx xxxxxx Xxxxx xx Xxxx xx.xxx XXX xxxxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xx.xxx XXX xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xx xxxx xxxxxxxx. Xxxx xx xx xxxx xxxxx xxxxxxx xxxxxxxxxxxx: Xxx xxxxxx xx.xxx XXX xx xxxxx Xxxxxxxxxxxxx xxx, xxxxxx Xxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxx xxxxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxxxxx xx, xx xxxx x.xxx XXX xxxx xxxxx xxx "xxxxxxxxxx" xxxxxx. xx Xxxxx xxxxxxx xxxxxxxx Xxx xxxxx xx.xxx XXX xxx xxxxx "xxxxxxx Xxxxxxx" xxxxxxxxxx. Xx xxxxxxxx xxx, xxxx xx xxxxxxxxx xxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX x xxx xxxxx xxx xx.xxx XXX x xxxxxxxxx xxxx. Xxxx xx xxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxxx.

Xx xxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxx, xxxx xx xx xxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx:

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

XXXXXXXXX:xxxxxxXxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxxxx, xxx xxxxx xx Xxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx xxx xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xx XxX xxxxx, XXxXx XX X. xxxx xxxxxxx xxxx. Xxx Xxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxx. Xxxxxxxx Xxx xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxx xxxxxxxx!
• Xxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Karlsruhe muss zur Jastrowschen Klausel entscheiden

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

Xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxx xxxxxx Xxxxxx xxx "Xxxxxxxxxxx Xxxxxxx" xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx x xxx xxxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxx, xxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxx xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxxxxx xxxxxxx, xxx xxxxxx xxxx xxx Xxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxx. Xxx xxx xxxxxxx xxxxx, xxxx xxxxxxxx. Xxx Xxxxxx, xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx x xx xxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx Xxxxxxx.

Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxx, xxxx Xxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxxxx xxx XXXxXxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xXx. x XxX xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxx.

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

xxxxxx

IX. Selbstständige

1. Firmenwagen:
Dürfen Angaben im Fahrtenbuch anonymisiert werden?

Xxxx xxxxx Xxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxx xxxx xxxxxxxxxx x Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxx xxxxxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx XxxxXxxxxx xxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx xxx xx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx, xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx x xxxx xxx xxxxxxx xxxxx xxxxxxxxx xxx x xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Was sagt die Finanzverwaltung?

Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx X x xx x Xx xxxx:

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• Xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx.
• Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx.

Wie urteilen die Gerichte?

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx XXX XxxxxxxxxxX., xx xxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx: Xxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx x xxx Xxxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx x xxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxxxxxx x xx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx x Xxxxxxx, xxx xxx Xxxxxxxx Xxxxx xxx Xxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxx.

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• Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xx. x Xxxx x XXxX Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxx Xxxxxxx xx xxx xxxxxx Xxxxxxx xxxx Xxxxxxx xx Xxxxxxxxx, xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

2. Gewerbesteuer:
Ist ein Tätowierer künstlerisch tätig?

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• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xx xxx Xxxxxx xxxxxxxxx xxxxxx xx xxxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxx xxx XxxxxxxXxxxxxx xxxxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xxx xxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxxx xxxxx Xxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxx x xxxxxx xxx xxx Xxxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
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xxxxxx

3. KMU-Förderung:
Marketing klimafreundlicher Energie auf Auslandsmärkten

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Exportinitiative Energie

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X. Steuergrundlagen

1. Steuererklärung:
Erhöhung der Gebühren für verbindliche Auskunft

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2. Solidaritätszuschlag:
Karlsruhe hat gesprochen - die Abgabe bleibt erhalten

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