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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxx Xxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxx xxxxx x xxxx x xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx xxxxxxxx xxx "Xxxxxx XxXxxxxxxx Xxxxxxxxxxxxxxxxx". Xxxx xxxxxx xx xx Xxxxx xx, xx xxx xx xx xxx Xxxxxx xxx Xxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx: "Xxxxxxxxxxxx xx.X. Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx x Xxxxxxxxxxxxx, Xxxxxxxxxxxx". Xxx xxxx xxxxxxxxxxxxxx "xx.xxx Xxxx" xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxx, xxxx xxxxx Xxxxxx xxx xx.xxx Xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx x.xxx Xxxx, xxxx xx.xxx Xxxx xx Xxxx, xxxxxxxxx xxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx XxxxXxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxxx xxxx xxxxxxxxx, xxxx xxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx xx xxxx xxx, xxxx xxx Xxxxxx xxx x.xxx Xxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xx xxx xxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxxx xxxxxx xxxx xxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx xxxx xx xxx "Xxxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx" Xxxxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxx Xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx "Xxxxxx Xxxxxxxxx" xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxx xxx xxx Xxxxxx x xxx x xxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxx "Xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxx, xx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxx "Xxxxxxxxxxx". Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxx xxx xx xxx Xxxxxxxxx.

Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx x xx xxx xxxx, xx xxxxxxx xxxx xx xxx xx xxxxxxxxx xXxxxx, xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx x xxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xx "xxxxxxxxxxxxxxx Xxxxxxxxxxxxx", xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx x xxx xxxx xxxxxx xxxxxxxxx xxxx xxxx. Xxxx xxxxxxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx.xx.xxxx xxx X xxxxxxx Xx, xxx xxx Xxxxx xx xxxxxx XxxxxxXxxxxxxxx xxxxxxxxxx.

xxxxxxxxx, xxx xx Xxxxx: Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxx x xxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxx, xxxx xxx xxxxx xxxxx xxxxxxxx, xxxxxxx xxxxxx xx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxx xxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx x xxx xxxx xxxx xxxxx xxxxxxx, xxxx xx xxxxxxx Xxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xx xxxxxxx, xxx Xxxxx xx xXxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xx Xxxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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xxxxxx

I. Beruflicher Bereich

1. Firmenwagen:
Stellplatzmiete nicht auf geldwerten Vorteil anrechenbar

Xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xx xxxxxxxxxxx: xxx Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, XxxxXxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xx xx.x.

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxXxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx. Xx xxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

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

XXXXXXXXX:xxxxxxXxx XXX xxxxx xxxx xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxx xx xxx XxxxxxxxXxX xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Personalrabatt:
Rabattfreibetrag für Arbeitnehmer einer Konzerngesellschaft?

Xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xx xxx xxxxxx Xxxxxxxx xxxx xxx Xxxxx xxxxxxxxx, xxxxxxxxx xxxx xxxxxxxx, xx xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxx "xxxxxxxxxxxxx" Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxxxx xxx xx Xxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XxXxxxxx. Xxxxxxx xxx Xxxxxxxxx xxx xx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxx xxx XxXxxX, xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx xx Xxxxx xxx xxx Xxxxxxxx xxx XxXxxX. Xx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxXxxX Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxx Xxxxxxx xx xxxxx Xxxxxxxx xxx XxXxxX. Xxx Xxxxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxx xxx XxXxxX. Xxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx XxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx XxXxxX xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XxXxxX xx Xxxxx xxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx XxXxxX xxxx xxxxx Xxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxx xxx XxXxxX xxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx XXX xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx x Xxx. x XXxX xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxx xx Xxxxx xxxxxxxxxx xxxxxx xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxx xxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxx "xxxxxxxxxx" Xxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxx xxx XxXxxX. Xxx xxxxxxxx xxxxx xxxx xxxxxx XxxxxxxxxxXxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx xxx Xxxxxxxx xxx XXX xxxxxxxxxx. Xxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx Xx. xxxx XXX xxxxxx XX X xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Arbeitnehmer:
Geldwerter Vorteil für vergünstigte Flüge bei Fluggesellschaften

Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xx XxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.

• Xxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxX xXxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx x Xxxxxxx xxxxxxxxxx xxxx xxx xxx xx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx. "XxxxxxxxXxxxxx"x xxxx xxxx xxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xxx. x XXxX. Xxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxx "XXXxXxxxxxxx" xxx x Xxx. x Xxxx xx XXxXx.

Xx Xxxxx xxxx xxxx Xxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
xxxxxxx Xxx xxxxx Xxxx xxx x.xxx xx xxx x,xx XXX xx Xxxxxxxxxxxxx,
xxxxxxx xxx xxxxx Xxxx xxx x.xxx xxx xx.xxx xx xxx x,xx .x. xx,xx x xXXX x x xxxx : x xxxx,
xxxxxxx xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX

Xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xx.xxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxx:
x Xxx xxxxx Xxxx xxx x.xxx xx xxxxxxxxxx,xx XXXxxxxxxxx Xxxxxxxxxxxxx,
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x xxx xxxxx Xxxx xxx xxxx xxx xx.xxx xx xxx x,xx XXX xx XXX

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxx xxxxxxxxx x XX x" xxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xx xxxxxxxxxx Xxxx xxx Xxxxxx xxx xxxx xx xx Xxxxxxx xx xxxxxxxx.

Xxxxxxxxxxx Xxxxxx:xxxxxxXxx xxx Xxxxxxxxx xxx xxx "xxxxxxxxx Xxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

4. Abgeltung eines Urlaubsanspruchs:
Weiteres Verfahren beim BFH anhängig

Xx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xx xx xxx Xxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxx xx Xxx. x XXxXx xxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx Xxxxxxxx xxxxx Xx. XX X xxxxxx.

XXXXXXX xxx xxxxxxx xxxxxxxx, xxxx xxx XX Xxxxxxxx xx Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxxx xxx: Xxxx xxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxx xxxxxxx xxx Xxxxxxxx xxxx XXX xxx xXX Xxxxxxxx, Xxxxxx xxx. xx.xx.xxxx, xx X xxxxxxx Xxxxxxxx xxxxx Xx. XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxx XXX xxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx XX Xxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxxxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxxx Xxx xxx Xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xx xxx Xxxxxx X xXxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xx xxxxxxxxxx xXxxxxxxxxx xx Xx xxx x xxxxxxxx"xxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx"xxxxxxxxxx xxxxxxx"xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx."xxxxxxXx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxxx xxx xxx xxxxxx XXXxXxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
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5. Steuerfreier Zuschuss:
Betreuung von Kind oder pflegebedürftigem Angehörigen

Xx xxxx xxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxxx xxxxxxx xxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxx xxxxx xx Xxxxxx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx, xxx xxxxxx Xxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxx, xxxx xxx Xxxx xx Xxxxx xxxx xxxxxx xxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xxx XXxXx.

Xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx. xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx "xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx" xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

xxxxxx

II. Privater Bereich

1. Heimunterbringung der Eltern:
Kostenübernahme der Kinder abziehbar?

Xxxx Xxxxxx xxxx Xxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxx xx Xxxxxxxxxxxxxxxxxxx "xxxxxxxxxxxx". Xx xxxxxxx Xxxxxxxxx xx xxx Xxxx, xx xxx Xxxxxxxxx xxxx xxxxxx xx xxx Xxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxx xxx xxx Xxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Heimunterbringung wegen Pflegebedürftigkeit, Behinderung oder Krankheit

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Heimunterbringung nur aus Altersgründen

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Abzugsfähiger Unterhaltshöchstbetrag

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• Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxxxx xx.xxx XXX xxx.xxx XXX x xxx XXXx xxx xxxxx xx Xxxxx xxxx xxx xx.xxx XXX xxx.xxx XXX x xxx XXXx.
• Xxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxx, xxx Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx xxxxxxx.
• Xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX.

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xxxxxx

2. Behinderten-Pauschbetrag:
Mitteilung der Grads der Behinderung nur noch digital

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Xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxx xxx xx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxx:

• Xxxx x.x.xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xXxXx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxx, xxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xx xxx xxxxxxx Xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxx. Xxx xx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxx.
• Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx Xxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxx, xxxx xxxxx xxxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx XxX xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxx Xxx xxx xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx xXxxxxx:xxxxxxXxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxx.

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xxxxxx

3. Pflegekräfte in Privathaushalt:
Keine Betriebsprüfung durch Rentenversicherung

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• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxx xxx. Xxx Xxxxxxxxxxxxxx, xxx x xxxx x xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx. Xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxx. xx XXX XX xxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx XXX xxxxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx x xx xxxxxx xx xxx Xxx. xx XXX XX. Xxxx xxx xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx. xx xxx Xxx. xx XXX XX xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxx. xx XXX XX xxx xxxx xxxxx xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXX XX xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

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xxxxxx

III. Kinder

1. Kinderbetreuungskosten:
Haushaltszugehörigkeit nach wie vor entscheidend

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

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Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxx. x XXxXxxxxxxxxxxxxxxxx xxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xXXxxxX, Xxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

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• Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx xxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxxxx, xx xxxxxx Xxxxxxxx xxx Xxxx xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx,xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx.

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xxxxxx

2. Behinderte Kinder:
Kindergeld bei Mehraufwand für rollstuhlgerechte Wohnung

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxx xxx xx. xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxx Xxxxxx xxxxx xxxxx. Xxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx.

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• Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xXxxxxxxxxxx X, xX, XX xxx Xx. Xxx Xxxx xxxxx xx xxxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx XX xxxxx Xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxx xx xxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xx xx Xxx. x Xxxx x Xx. x XXxXx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx XXX XX xxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX XXxXxxxxxxx xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

III. Kapitalerträge

1. Aktiengeschäfte:
Wenn Verluste in der Steuererklärung vergessen wurden

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxx xx xxx Xxxx, xxxxxxxxxxx xxx Xxxx xxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx, xxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxx" xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxx xxxxx "xxxxxxxxxxxxxxxx Xxxxxxx" xxxx, xx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx: Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxx, xxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxxx Xxxxxxx xxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxx xxxx xxxxxxxxx xxxx xx xxx XX xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxxx xxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

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

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xxxxxx

IV. Eigenheim und Vermietung

1. Wohn-Riester:
Keine festen Zeitvorgaben bei Herstellungsfällen?

Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx XxxxxxxxXxxxxxxxxx x xxx xx xxxxxxxx XxxxxXxxxxxx. Xxx xxxxxx: Xxxx Xxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx x"xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx"x. Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxx Xxxx xxxx Xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x Xx. x Xxx. x XXxX. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

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2. Reparaturen an älteren Gebäuden:
Herstellungs- oder Erhaltungsaufwand?

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Grundsätze

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx, xxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xx xxxxxxxxx xxxx, xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Anschaffungsnahe Herstellungskosten

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Xxxxxxxx:
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Standardhebung

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Xxxxxxxx:
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Xxxxxxxx:
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Xxxxxxxx:
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Sanierung in Raten

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Erweiterung

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

Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxx xx xxx xxxxxxxx Xxxxx xxxxx, xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxx xx xxx Xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx:

• xxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx,
• xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx,
• xxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx,
• xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx,
• xxxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx,
• xxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Nutzungs- bzw. Funktionsänderung

Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxx xxxx xxxxxxxxx xx. Xxx XXX xxxxx xx xxx Xxxxx xxx "Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxx: Xxxx xxx Xxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx "xxxxxxx" Xxxxxxxx.

Xx xxx Xxxxxxxx xxx XXX xxxx xxxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxx, xxx xxxxxxxxx x xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxx xxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx XxxxxxXxxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx, xxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx: Xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxx xxxxx xx xxxxxx xxxxxx. Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxx xxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Vollverschleiß

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxx xxx XxxxXxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxx. Xxx xxx xxx Xxxx, xxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx Xxxxx xxx "xxxxx" Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx, xxxx xxxxxx xx xxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx x.X. Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Feststellungslast

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx.X. xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx x xx xxxxxx xxx Xx. xx xxx xxxx xxxxxxxxxxxxx XXXxXxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx xxxxxxxxxxx, xxx xxxx xx xxx Xxxxxx xxxxxx Xxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxx xxxx xxxxx xx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxxxxx.

Gebäude im Betriebsvermögen

Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxx xxx xx xxxxx Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXx xxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxxx.xxxxxxXXX, Xxxxxxxxxxxxx xxx xx.x.xxxxx. Xxx XXX xxxxxxxx xxxx xxxx xxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

3. Kosten nach Erwerb einer Immobilie:
Anschaffungs- oder Erhaltungsaufwand?

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxx x XxXx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxx.

Xxxx xxx Xxxx xxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxx xxx xxxx, xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xx xx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxx xxx XXxXXx. Xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxx xxxxxxx, xx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx "xxxxx xxx Xxxxx xxxxxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x xxxxx x xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxxx xx xx Xxxxxxxxxxxx xx xxxxxxxxxXxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxxx.

Grundsätze

Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xx xxx Xxx. x XXX Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxx xx xxxxxxxx xxx xx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxxxxx, xxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxx xxx XxX xx xxxxxxxxxxxxxxxx xxx xxxx xxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Funktionstüchtigkeit

Xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx.x. xx xxx xxxxxxxxx xxx Xxxxxx, Xxxxxx, Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxx, xx xxx xx xx xxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxx xx, xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxxx xx x.xxx XXX xxx Xxxx.

Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx, xxxx xx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxx xxxxx: Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxxx.

Xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxx xxx Xxxxx, xx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx xx.X. xx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx xxxxxxxx xxx Xxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxx Xxxxxx xx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Unentgeltlicher Erwerb

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxx xx Xxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx xxxx xxxxxx xx Xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxx, xxx Xxxx Xxxxxxxx xxx Xxxxxx xxxxx, xx Xxxxxx xxx xxx.xxx XXX Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxx.

Xxx xx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX. Xx xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx xx xxx xxx xxxxxxxxxxxxxxx Xxxx xxx xx xxxxxxxx xx xxxxxxxxxx: Xx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx xxx xx x x xx.xxx XXX xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xx Xxx xxx XxX xxxxxxxxx xxxxxx xxxxxxx. Xx Xxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xx xxxxxxx, xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxx xxx XxX xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx.

Anschaffungsnahe Herstellungskosten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xx xxx xxxxxx xxxx Xxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx x Xxx. x Xx. xx XXxXx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx "Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx: Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx".

XXXXXXXXX:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxx xx Xxxxxxxx, xxx xxx Xxxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xX xx.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

4. Grunderwerbsteuer:
Übernommenes Wohnungsrecht erhöht Steuer

Xxxx Xxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxx xx xxxx Xxxxxxxxxx xxx xx x,x Xxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx. Xx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx.xxx XXX. Xxx XXX xxxxxxxx xxxx xxx xxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx x Xxx. x XxXXxXx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx x Xxx. x Xx. x Xxxx x XxXXxX xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxx xxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxx x Xxx. x Xx. x Xxxx x XxXXxXx. Xxxx xxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxx. Xx xxxxxxxx xx xxxx xx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxx xxx Xxxxxxx xxx xxx xxxxxx xxxxxx xxxxx xxxx x xxxxxxxxx x xxx xxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxx xx xxxx xxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxx, xx xxx xxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xx xx. xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXx, xxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

5. Grunderwerbsteuer:
Noch nicht eingetragenes Nießbrauchrecht erhöht Steuer

Xxxx Xxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxx xx xxxx Xxxxxxxxxx xxx xx x,x Xxxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx. Xx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx: Xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXX xxx xxxxx Xxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx x Xxx. x XxXXxXx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx x Xxx. x Xx. x Xxxx x XxXXxX xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxx xxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxx x Xxx. x Xx. x Xxxx x XxXXxXx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx, xx xxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx, xx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. x Xxxx x XxXXxX. Xxxx xx xxx xx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xx xx xxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx, xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx, xxxx xx xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx x xx xxx XXX xx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

V. Renten und Pensionen

1. Steuererklärung für Rentner:
Vereinfachte Erklärung in vier Bundesländern

Xxxxxxx xx XxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx.

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

• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx x.xxx XXXx xxxxx xxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx.

• Xxxx xxxxxx Xxx xxx Xxxxxxxx xxxx xxx XXXxXxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxxxxxxx: Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx

xxxxxx

2. Aktivrente:
BMF veröffentlicht Fragen-Antworten-Katalog

Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxx x.x.xxxx xxx xx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxx xxxxxx xxx xx x.xxx XXX xxx Xxxxx xxx xxx xx xxxxxxxxx xx.xxx XXX xx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxx xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxx xxx XxxxxxxxxxXxxxxxx xXXXx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx:

• Xxxxx:xxxxxxXxxx xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx
  Xxxxxxx:xxxxxxXx. Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxx xx xxx Xxx. x XXX XX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxx:xxxxxxXxxx xxx xxx Xxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx xxxxxxx xxxxxxx xx.X. "Xxxxx xxx xx", Xxxxxxxxxx x.xx.x xx Xxxxx xxxxxxxx xxxxxxxxxx
  Xxxxxxx:xxxxxxXxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxx, xxxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xx Xxxx x xxxx xx xxx XXX XX x xx Xxxxx xxxx. xxxxxxxxxxxxxxxxxxx, xx Xxxxxxxx xxxxxxxx xxxxxx.
• Xxxxx:xxxxxxXxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx
  Xxxxxxx:xxxxxxXx, xxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxx.
• Xxxxx:xxxxxxXxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx
  Xxxxxxx:xxxxxxXxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxx, xx Xxx xxxx Xxxxxxxxxxx xxxxxxxx.
• Xxxxx:xxxxxxXxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxxxxxxxxxxxxxxxx
  Xxxxxxx:xxxxxxXx, xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxxxxx. xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxx, xxxx xxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
• Xxxxx:xxxxxxXxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxx xxx, xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxx
  Xxxxxxx:xxxxxxXxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxx:xxxxxxXxx xxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx
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Xxxxxxxx:
Xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx, xxxxxxx xx xxxx xxxxxxxxx x.xxx XXX Xxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxxxx x.xxx XXX xx Xxxxx xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxx xxxxxxxxx xxxx xxxx xx.xxx XXX xxx xxxxxxxxxxxx xxx xx.xxx XXX xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xXxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx.

Xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxx xxxx x.xxx XXX xx.xxx XXX x xx.xxx XXX x xx.xxx XXXx xxxxxxxxxx xxxxxxxxxxxx. x.xxx XXX Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxx xxxx xxxx xx xxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx, xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xXxxxxx: XxXX XxxxxxxxxxXxxxx, Xxxxxxx xxx xx.x.xxxxx. Xxxx xxxx xx xx xxx xxxxxxxxxxxxxx XXX:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx

XXXXXXXXX:xxxxxxXxxxxxx xxx xx xxxxxx, xxxx xxx XXX xxx XXX xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx. Xxx xxxxx xxxx xxxxxxx XXX xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxx, xxxx xxxx xxx XXX xx xxx Xxxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xx x.xxx XXX xxx Xxxxx

xxxxxx

3. Direktversicherung:
Keine Tarifermäßigung für Kapitalabfindung

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

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

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxx xxxxx, xx xx xxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx xxxx: Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xx Xxxxxxxx xxx xxx Xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx. Xxx XX Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.

XXXXXXXXX:xxxxxxXx xxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xxx xx Xxxxx xxxxxx, xxx xxx xxxxxx xxxx "Xxxxxxxxxxxx" xxxxxx xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxxxxxxxxx Xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxx xxxx xx xxxxxx Xxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx Xxxx xx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xx xxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxxxxx xxx xx Xx. x Xxxx xx XXxXx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxx, xxx x Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX xxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxx xx,xx XXX xx Xxxxx xxxx. Xxxxxxx xxxxxxxxx: Xxxx xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxx Xxxxxxx xxxxx xxx xxx xx x Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xxx. x xxx xx XxxxXXX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx"x xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx. Xxxx xxx XxxxxxxxxXxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx
• Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx

xxxxxx

VI. Schenkung und Erbschaft

1. Schenkungsteuer:
20.000 EUR sind kein Gelegenheitsgeschenk

xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx xx xx xx Xxx. x Xx. xx XxxXxX xxxxxxxx. Xxxxxxx xxxx xx xxxx xxx xxxxxx Xxxxxxx xx xxx Xxxxx, xxx xxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxxx. Xxxx xxx xxxxx xxxxxx x.xxx XXX xxxxxxx xxxx, xxxx xxx xxxxxxx xx XXX. Xxx xxxx xxxxx XxxxxxXxxxxxxxxx xxxx xxxxxxxxxx xxxxx xx.xxx XXX xxxx xx xxxxxxxxx Xxxxxx.

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• Xxx Xxxx: Xxx Xxxx xxxxxxx xxx xxxxxx Xxxxx xxxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX, xxxxxx xxxxx xx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxx xxxxxxx xxx xxx.xxx XXX xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx.xxx XXX, xxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx.xxx XXX. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxx xxxx xx Xxx. XXX. Xxx Xxxx xxx xxx Xxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxx xx Xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx.
• Xxxxxxxxxxx: Xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx, xxxxxxxx xxx xxxxxxx Xxxxxxxx xx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxx. x Xxx. x XXx xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx xXxxxxx: XX XxxxxxxxxxXxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxx.

xxxxxx

VII. Selbstständige

1. Corona-Soforthilfe:
Versteuerung in 2020 trotz Rückzahlung in 2023

Xx Xxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxx, xx xxx XxxxxxxXxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xXxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xx xxx Xxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx. xxxxxxxx xxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxx xxx xx xxxxxxx xxxxx.

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

XXXXXXXXX:xxxxxxXxx XXX xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxx: xxx Xxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx. Xxx Xx. xxxxxx xxxxxxxx Xxxxxxxx xxxxxxx XXXX X xxxxx. Xxx Xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx, xxx XX Xxxxxxxxxxx, xxxxx xxx Xxxxxx xxx x.xx.xxxx xxx X xxxxxx Xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx: xxxx xxx Xxxxxx Xxxx xxx Xxxxxx xxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxx Xxxxxx xxx xxx xxxxxxxxxxxxxx.

xxxxxx

2. Umsatzsteuer:
Ist ein Vorsteuerabzug früher als bislang möglich?

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

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx, xx xx xxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxx xxx XxX xxx, xxx xxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx. Xxxx: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxx xxx xx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxx xxxxxxxx xxxx. x.X. XXXxXxxxxx xxx x.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx Xxxxxxxxx xx.x Xxx. x Xxxx x XXxXXx. Xxxxx Xxxxxxxx xxx xxx XxXxXxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxx Xxxxx xxxx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx Xxxxxx Xxxxx xxxx xxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx Xxx xxxxxxx. Xxxxx xxxxxxxx "xxxx" xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxx Xxxxx xxx. Xxxxx xxxxxxx xxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxx xxxx Xxxxxxxxx. Xx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxxx Xxxxxxxx xxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxx xxxxx xxxxx xxx xxx Xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxx, xxx xxxxxxx Xxxxxx xxxxxxx. Xxxxxx: Xxx xxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx" xxx. "Xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx.

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VIII. Steuergrundlagen

1. Splitting für gleichgeschlechtliche Ehe:
BFH hebt Sensationsurteil für Altjahre auf

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xxxxxx

2. Verspätungszuschlag:
Corona-Krise entschuldigt Vieles, aber nicht Alles

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IX. Ausland

1. Türkische Sozialversicherung:
Sonderausgabenabzug für freiwillige Beiträge

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X. Soziales

1. Krankenversicherung:
Verschärfter Zugang zur GKV nach dem 55. Lebensjahr

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Auslandsachverhalte

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2. Krankenversicherung:
Beiträge auch auf nicht ausgezahltes Gehalt

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