SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Auswärtstätigkeit:
Keine erste Tätigkeitsstätte bei wiederholten Zuordnungen

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2. Doppelter Haushalt:
Kosten für die Wohnungseinrichtung zusätzlich absetzbar

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3. Doppelter Haushalt:
Vorfälligkeitsentschädigung bei Verkauf der Zweitwohnung

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4. Firmenwagen:
Minderung des Nutzungswerts auch durch Garagenkosten?

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5. Stipendium:
Steuerfreie Leistungen an ausländische Gastärztin

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6. Umzugskosten:
Auch hohe Taxikosten für Wohnungsbesichtigung sind abziehbar

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7. Geburtstagsfeier:
Was gilt, wenn der Arbeitgeber die Feier ausrichtet?

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxx xx xxxxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx. Xx xxx Xxxxxxxxxxx xxxx xx xxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx xxx Xxxxxxx.
  • Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xx xx Xxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx. Xxx Xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxxxx xxxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxx. Xxx Xxxxxx xxxxx xxx xxxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx xx Xxxxx xxx xxxx xx Xxxxxxx xXxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xXX X xxxxxx. Xxxxxx xxxx: "Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx, xx xx xxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx." Xxxxxxxxxx xxx xxxxx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx, xxxxxxxx xx xxxx xxx Xxxxxxxxxxx, xxx xxxxxx xxx Xxxx xx Xxxxxxx xxxxx, xx xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xx xxxxxxx, xxxx xxxx xxx Xxxxx.

xxxxxx

8. Transferkurzarbeitergeld:
Aufstockungsbeträge sind laufender Arbeitslohn ohne Ermäßigung

Xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xx. xx XXxX xxx xxxxxxx xxxxx xx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx". Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx: xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xx XXxXx.

Xxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx. Xxxxxxxxxxxxxxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx x xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx XXXXxXxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxx xxx XXXX xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx XxxX XXXX Xxxxxxxx XxxX xxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx XXXX xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxX XXXX Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx XxxX XXXX Xxxxxxxx xxxxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxx xxxx xx xxx Xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxx xx xxxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxx xxxxxxxxxx" xxx, xxxxxxxxx Xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxx xx.xx.xxxx xx X xxxxxxx Xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx x xxxx xxxx xxx xx Xxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxx Xxxxxx xxx xxx Xxxx xx, xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.
  • Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxx Xxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xXXX XXXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xx xxxxxxx xxxx xx xxxx xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx.
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XXXXXXX:xxxxxxXxx Xxxxxx xxxxxx xxx Xxxxxxxxxx xxxx. Xxxxx xxxxxxxxx XXXXxXxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxx XXXXxXxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx XxxxxxxxxxXxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxx Xxxxxxxxx XxxX xx Xxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Haushaltsnahe Dienste:
Kein Steuervorteil bei Kostenübernahme für Angehörige

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

Xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx. Xx xxxxx xxxx xxxxx Xxxxxx, xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
  • Xxxx Xxxxxxx xxx XXX x xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx x xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xx xxxx xxxxx xx Xxxxxx xxxxxxx, xxx xxx Xxxx xxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xx xxxxxx xxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx

xxxxxx

2. Krankheitskosten:
Echthaarteil auf Kosten der Krankenkasse

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxx x.xx. xxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxx xx xx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx. Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx x"xxxxxxxx xxxxxx"x, xxx xxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx, xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xx.X. XX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx XX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xx xxxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx.

XXXXXXX xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxx xXXXxXxxxxx XxxxxxxxxxxxxxXxxxxx xxx xx.x.xxxx, X x XX xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Haushaltsnahe Dienstleistung:
Wann sind Gartenarbeiten begünstigt?

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xx x xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xx x xxx xx.xxx XXX, xxxx x.xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxx xxxx xxxxxxxxx xx x xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xx x xxx x.xxx XXX, xxxx x.xxx XXX xxx xxx Xxx. x xxx x XXxXx.

Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxx xxx Xxxxx, xx xxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx: Xx, xxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:

  • Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx xxx xxx xx x xxxxxxxxx.
  • Xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx. "Xxxxxxxxxxxxxxxxxxxx" xxx. Xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx xxx xxx xx x xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xx xxx Xxxxxx xxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxx xx.xxx XXXx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x xxx x.xxx XXXx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx: Xx xxxxx xx Xxxx xxx Xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxx xxx "xxxxxxxxxxxx" xxxxxxxxx xxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxx", xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx XXXxXxxxxx xxx x.x.xxxx xXX X xxxxx xxx xxxx xxx Xxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxx xxxx xxx Xxxxxxx xx, xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxx xxxx xxxxxx xxxxx.

XXXXXXXXX: Xx Xxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx, Xxxxxx xx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx x. XX X xxxxxx.

Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx.X. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

4. Riester-Verträge:
Finanzamt muss bei Änderungen eigenständig prüfen

XxxxxxxxXxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx XxxxxxxxXxxxxx.

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

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Xx xxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx. Xxxxx xxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx, xx xxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx. Xxxxxxx xxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

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xxxxxx

III. Kinder

1. Familienförderung:
Erhöhung des Kindergeldes ab Juli 2019

Xxx x. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxxxxx xx xx XXX x"Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx

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Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx.

xxxxxx

2. Kindergeld:
Anspruch auch, wenn Ausbildung wegen Krankheit nicht beginnt

Xxxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxx Xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxx xxx xxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx

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  • Xxx Xxxx: Xxx xx Xxxxx xxxx Xxxx xxxxxx xx x.x.xxxx xxxx Xxxxxxxxxx, xxx xxxx xxxxxxx xxx xx.xx.xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxx, xxxx xx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.
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XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx x xxx xxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx x.X. xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx.

Xx Xxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxx xx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xx xxxxxxxx xxxx xxxxxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Kinderfreibetrag:
Jetzt wieder Vergleich mit dem "gezahlten" Kindergeld

Xx xxxx xxxxx Xxxxxx, xxx xxxxxxxxx xxxxx, Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxx. Xxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx "xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx", xxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxx" xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxxxxx. Xxxxx xxxxx Xxxxxx xxxx xxx, xxx xxx Xxxxxxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxxxxxxxx xxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxx. Xxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx

Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxxxx xxxxxxxx xxxx xx xxxx xxxxx: Xxx Xxxxxx xxxxx Xxxxxx xxxxxxxx Xxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxx xxxxxx xxxx Xxxxxxxxx, xxx Xxx xxxx xxx xxxxxx xxxxx xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxx xxxxx, xxx xxxx Xxx xxxxxxxxxx xxx: xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx:

  • Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xx xxxxxx xxxx Xxxxxxxxxx.
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Xxxx Xxxxxx xxxxxxx, xxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx x xxxxxx xxxxxx, xxxx xx xxx xxxxxx Xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx "xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx", xxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx: Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxx "Xxxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxx xxx Xxxxxxxxxx" xxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx.

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

Xxx Xxxxxxxxxxxxxxxxx

XXXXXXX xxxx xx xxxx Xxxxx xx Xxxx xxx Xxxxxxx: Xxxx xxxxxxxxx xx "Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxx xxx xx xx XXxX xxxxx xx xxx xxxxx xxxx xxx xxx xxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx, xxxx xxxxxxxxxXxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx:

xxxXxxxxxx xxx xxxxx Xxxxxxxx xx xx xx Xxxxxx x Xxxx x XXxX xXxxxxxx x Xxxxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx. Xx xx xxxxxxxxxx, xxxx xx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxx xxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxxxxx x XXxX xxxxxxxxxx.xxxxxxxxx

XXXXXXXXX: Xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx. Xxxx xxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

XXXXXXX:xxxxxxXxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXxXxxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxxxxxx xx xxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx XxxxxxxxxxxXxxxxxxxxxxx, xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx.

xxxxxx

4. Trennungskinder:
Verminderung des Unterhaltszahlbetrages ab Juli 2019

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx xx xxx xxx. Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxx:

  • Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxx xx, xxx xxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx. Xx xx xx xxxxxx Xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx.

Xxxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxx Xxxxx. Xxxx xxxx xxxxxxxxxx Xxxxx xx xxxxx Xxxxxxx:xxxxxxXxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx

xxxxxx

5. Trennungskinder:
Absenkung des Unterhaltsvorschusses ab Juli 2019

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

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

  • xxxx Xxxxxx xxx xx x Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx,
  • xxxx Xxxxxx xxx x Xxxxxx xxx xx Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx,
  • xxxx Xxxxxx xxx xx Xxxxxx xxx xx Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx.

XXXXXXX xxxxxxxxxx xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xx XXX xxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xx XXX xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx x.x.xxxx

  • xxxx Xxxxxx xxx xx x Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx,
  • xxxx Xxxxxx xxx x Xxxxxx xxx xx Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx,
  • xxxx Xxxxxx xxx xx Xxxxxx xxx xx Xxxxxx: xxx XXX xxxxxxxxx xxxx XXX .x. xxx XXXx.

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

IV. Kapitalerträge

1. Kontenspionage:
Jahr für Jahr schaut der Staat in immer mehr private Konten

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxx xx xxxxxxxxxxxxx:

  • Xxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxx xxx xx Xxx. x xxx x XXx. Xxxxxx Xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx.
  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxXxx xxx xxx XXXx.

XXXXXXX xxx xxxx xxx Xxxx xxxx x xxx xxxxxxx xx xxxxx Xxxxxxxxx x xxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx x xxxxxxxxx xxx.xxx! Xxx xxxxx xxxxx xxx.xxx xxxx xxx xx Xxxx xxxxx. Xxxx Xxxxx xx Xxxxx xxxx xxxxx xx xxxxxx xxx x.xxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxxxx xxx xxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx.xxx xXxxxxxx: xxx.xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx.xxx Xxxxxxxxxxxxxx xXxxxxxx: xxx.xxxx. Xxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxx x.xxx Xxxxxxx xxxxxxxxxxxx xXxxxxxx: x.xxxx!

Xxxx Xxxxxxxx xxxx xx xx xxxx: Xxxx xxxxxx xxx Xxxxxxxx xxxx xxxxxxx, x.x. xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xXxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx

xxxxxx

2. Wertpapiere:
Wertlose Aktien möglichst noch in 2019 veräußern

Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxx xxxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxx xxxxxxx xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxx xxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx: xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxx, xx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx, xx xxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx xxxxx xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx xx xx Xxx. x XXxX. Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxx: Xxx Xxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx x"Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxx, xx xxxx xxxxxxxx xx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxx. Xx xxxx xxxx xxxx xxx xxxxx Xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxx xxxx xx xxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx, XXX xxxx X. xxxx Xx. xx, Xxx. XXXX X xxxxx.

xxxxxx

V. Eigenheim und Vermietung

1. Baukindergeld:
Neue Förderrichtlinien der KfW beachten

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

Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx xxxxxx xxxxx:

  • Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx,
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Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx: Xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx Xxx x xx xxxx Xxxxx xxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx:

 

2. Mietwohnungsneubau:
Neue 7b-Sonderabschreibung kommt jetzt

Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx XxxxXxxxxxxxxXxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx XXxX xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx, xxx xx xx.x.xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx.

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Xx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXX: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxx xxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xx x xxxxxxxXxxxxxx xxx x x x Xxxxxxxx. Xxx XxX xx xxx x. Xxxx xxxxxx xxxx xxx XxxxxxxxxXxX xxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX: Xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxx.

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx:

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xxxxxx

3. Verkauf von Immobilien:
Böse Steuerfallen in der Zehn-Jahres-Frist vermeiden

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx.
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Xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx Xxxxxxx xxxxx. Xxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xx xxxxxxxxx xxxx.

Xxxxx x: Xxxxxxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx

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Xxxxx x: Xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx

Xxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx, xx xxx xxx xxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx. Xxxxxxxx: Xx xx.x.xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx xx.x.xxxx xxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xx.x.xxxx xxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxxxxx xx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxx xx.x.xxxx xxx xxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx. Xxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxx Xxxxxxxxx, x.X. xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxx. Xxxxxxx: Xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx, xxxx xxxx xxxx Xxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxx, xx xxxxxxxxxx xxx Xxxxxx xxx "xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxxx xxx. Xxxx: Xxxxxxx Xxx xx Xxxxx Xxxxxxxxxx xxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx.

Xxxxx x: Xxxxxxx xxxxx Xxxxxxxxx xxxx xxx xx. Xxxxxxxxxxxx xxxxx Xxxxxx

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx, xxx x.X. xxxx xxx Xxxxxxx xxxxxx xxxxxxxx. Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx xxx X xxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxx. Xxxxxx xxxxxxxxx xxxxxx xxx xxxx xxxx xxxxx, xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXX xxxxxxxxx xxx.xxxxxx

Xxxxx x: Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxx Xxxxxx

Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxx, xx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxx xxxx xx xxxxxxx, xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx: Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxx x: Xxxxxxx xxx xxxxx Xxxxxxx xxxxxx

Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx. Xx xxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxx xxx xXX Xxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx XX Xxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xx X xxxxx Xx. Xxxxxx xxxx: Xxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xx, xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xXx. XX X xxxxxx.

Xxxxx x: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx XxxX xxxxx Xx.XX

Xx xxx xxxxxxx Xxxxxxxxxxx xxxx xx xx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxx xxxx xxxxxx xx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxxxxxx xx xxx xx xxxxx XxxX, xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX. Xxxxxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxx Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xx xxxx xxxxxxxx xxx, Xxxxxxxxxxx xxx XxxXxXxxxxxx xxx Xxxxxxxx xxxxxxx xx xx XxxXxX xx xxxx XxxX xxxxx Xx. XX xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xx: Xxx Xxxxxxxxxxx xxxx xx xx XxxXxX xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xx xxxxxxxxxx x xxx xxxx, xxxxxx xxx Xxxxxxxxxxx xx xxx XxxX xxxxx Xx. XX xxx Xxxxxxxx xxxxxxx xxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

4. Grundstücksnutzung:
Entschädigungszahlungen nicht immer steuerfrei

Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx. Xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxx, xxx xxxx xx xxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx

Xx xxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xXXXx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx: Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx XXX xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xx xxx "Xxxxxxxxxxxxxxxxx" xxxx xx xxxxx xx xxx Xxxxxxxxxxx xx Xxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxxx xxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxx xxxxxxx xxx Xxxx xxxx Xxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxx Xxxxx xxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxx, xxxx xxx xxxxx xx xxxxxxxxxx xxx, xxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxx, xxx xxx XXX xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxx xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxx xxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxxxxx xxxxxxxx.
  • Xxx XXXxXxxxxx xxx x.x.xxxx xxxxxx xxxxx, xxx xxx xxx XXX xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xx xxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxx xxx xxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxx xx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxx. Xxxxxxxx xxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx x xxxxxxxxxx xxxxxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx xxxx Xxxxxx xxx xxxx Xxxxx xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxx xxxxxx Xxxxxxxx, xxxxxxxxxxxx xxx Xxxxx, xxxxx xxxxx xxxx xxx xxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxx xxxx xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx. Xxx xxxxxx, xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxx Xxxxxxx xx xxxxxx xxxx. Xx Xxxxxxxxxxx xxxxx xx xx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxx xxx. Xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxx

5. Finanzierung:
Ausgleichszahlung für Beendigung eines Zinsswap-Vertrages

Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxx: Xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "Xxxxxxx Xxxx" xxxxxxxxxx, xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxx, xx xxxxxxx xxx Xxxx. Xxxxxxx xxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx, xx xxxx xx xxxxx xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxx xxxxxxxxx xxxxxxx xxxxx x xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx x Xxx. XX xxx, xxxxx xxx xxxx xx Xxxxx xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxx xxxxx xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxx. XxxxxxxxXxxxxxxx xx. Xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx, xxx xxxx xx Xxxxxxxx xxx Xxxxxxx xxx x xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxx xx xxxxxxxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxx x,x Xxx. XXX xxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxx xx, xxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx xxx xxx XxxxxxxxxXxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx xxx Xxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xx xx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx.
  • Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx XxxxxXxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxx xxx xxx XxxxxXxxxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxxxx xxxxx.

XXXXXXXXX: Xx xxx xxxxxxxxx Xxxx xxx x.x. xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxx XX Xxxxxxxx xxx xxxxxxxxx x xxxxxxxxx xx xxxxx XxxxxxxxxXxxx x xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xx Xxxxxxxxxxx xxxxx xxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx XXX xxxxxxxxxxx xx xxx Xxxx xxx XxxxxxxxxxXxxxx xxx xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxx xxxxxxxxx. Xx xxxxx xxxxxxx Xxxx xx xxx Xxxxx xxx xxx XX Xxxxx xxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxx xxx xXx. XX X xxxxx.

xxxxxx

6. Umsatzsteuer:
Verlängerung der Zuordnungsfrist für Gebäude und PV-Anlagen

Xxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxxx xx xxx Xxxxxxxx, xxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxx xxxx xxxxx xxxxxx xxx, xx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxx. Xxxx: Xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxx x:
Xxxxxxxx xxx Xxxxxxxx xxxx Xxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxx xxxxxxxx xx x xxxx xx xxxxx xxx, xxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx Xxxx Xxxxxxxx xxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxx xxxx xxxx xxx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xxxxx xx xxxx xxxxxx Xxxxxxx. Xx xxxxxx Xxxx xxxxxx xx xxxxx, xxxx xxx Xxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xx xxxx xxx Xxxxx xxx xxxxxxx xx x xxxxx xxxxxxxxx. Xx xxxxxx xxx Xxxxxx xx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx x:
Xxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xx x xxxxxx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xxxxxx xx xx x xxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x xxxxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxx x xxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xx xx x xxx xxxxx xxx xx xx x xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx xx. Xxxx xxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxx Xxxxx xxx xxx xx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxx xx.xx Xxx. xx XXxXXx. Xxx Xxxxx xxxxx xxxxx, xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxx xx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx:

  • Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxx xxxxxxxx Xxxxx xxxxxx Xxxxxxxx.
  • Xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxx Xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

VI. Nebentätigkeit

1. E-Sport:
Neues Prüffeld für die Finanzverwaltung

Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxx xxxxx x Xxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxx xxxxxxx, xxxx xxx xx xxxxxxxxx XxXxxxx xxxxxxxxx. Xxx Xxxxxxx, xxxx xxx XxXxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx Xxxxxxxx XxXxxxxxXxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxx xxx XX Xxxxxxx xx xxxxx xxxx xxxxxx XxXxxxxxXxxxxxxxx xxxxxxxxxx. Xxx Xxxxx "XxXxxxx" xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xx xxx xxxxx xx xxxxxxx, xxxx xxx xxxxxx XxXxxxx x xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "XxXxxxxxXxxxxxx". Xxx Xxxxxx xxxxxxxx xxxxxx Xxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx XxXxxxxxXxxxxxxxxxx, Xxxxxxxxxxxx xxx XxxxxxXxxxxx xxx xxxx Xxxxxxxxxxxxxx. Xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxx, xx Xxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx XxXxxxx, xxx xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xx xxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xx.X. xxxx Xxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xx xxxx XxXxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxx. Xx xxxxx xxxxx xxx xxxxx Xxx, xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxx "XxXxxxxx" xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxx.

xxxxxx

xxxxxx

VII. Selbstständige

1. Minijob:
Absenkung der Umlage U2 für Mutterschaftsaufwendungen

Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xXxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxx x xx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x xXxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx x x, Xxxxxxxxxxxxxx x xx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xx xxx x.x.xxxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x,xx x xxx x,xx x. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxx Xx xxx Xx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx, xxx Xxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xx x xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxx x xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

2. Firmenwagen:
Versteuerung des Privatanteils trotz Kfz im Privatvermögen

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx, xxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx, xxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxx xxxxxxx xxxxx xxx xxxx. Xx xxxxx xxxx xxx Xxxxxxxxxxxxx xXXx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx X,X,Xx. Xxxxxxxxxx xxxx xxx Xxxxxx, xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx XxxxxxxXxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxx.

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3. Bewirtung:
Aufwendungen für Herrenabende hälftig absetzbare Betriebsausgaben

Xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx "Xxxxxxxxxxxx" xxxxxx xx Xxxxxx xxxxx xxx Xxxxxxx xxxxx. Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxx, xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx. Xxx xxx xx xxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xx.xxx XXX! Xxx XxxxxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx.

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4. Betriebsausgaben:
Kosten für Vermittlung einer Professur können abziehbar sein

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxx xxx xx xxxx xxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxxx, xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xx Xxxxxxxx, xxx xxxxx x xxxxx xxxxx xxxxx Xxxxxxx x xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx

 

5. Minijob:
Hilft eine Facebook-Gruppe zur Vermeidung von "Arbeit auf Abruf"?

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