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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xx xxxxxxxx, xxxxx xx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx Xxxxxxxxxxxx xxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx.

Xxxxxxxxxx xxxx xx xxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxxx xxxxx xxx xxxx xx Xxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxx, xxxx xx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx, xxx xxxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxx Xxxxxxxxx. Xxxxx xxxx xxx

Xx xxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxx, xxx xx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxx xxx, xxxxxx xx xx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxx xxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xx XXxXx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx, xx Xxxxxxxxxx xx Xxxxx xxx xx xxx XxxXX xxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXXX xx.xx.xxxx, X X xxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx xx xxx x.x.xxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx xxxxxx xxx, xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxx.

Xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxx: "Xxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx xxx. Xxxxxxxxxxxxx ... Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxx." Xx Xxxxxxxx: Xxx Xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XxxXX xxxxx xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxx xxx xxxxxx Xxx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx "xxx xxx Xxxxx" xxxxx. Xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx Xx. x xx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxx xxx.

Xxxx xxxxx xxxxx xxxxx! Xxxxxxx xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx: Xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxx xx xxxxxx Xxxx xxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxxxx xx xxx Xxxxxx xxxx, xxx xxxxxxx xx xxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx.xxx Xxxx xx Xxxx x!x xxxxxxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxx: Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx xx xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xx xxx "Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x Xxx xx xxxxxx xxx xxx, xx xxxxxx Xxxxxxxxxxxx xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

1. Vergütung für mehrjährige Arbeit:
Zusammenrechnung von Arbeiten im Konzern

Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxxxxxxx xxxx xxxx xxx xx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xx xxx xxxXxxxxxxXxxxxx xx xxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx, Xxxxxxxx xxxxx Xx. XX X xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxx:

• Xxxx Xxxxxxxxxx xxx xxxxxxxxxxx, xxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx, xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxx xxxxxxxxx xxxxxx, xx xxx XxxxxxxxxXxxxxxxx xxxxxxxx xx xxxxxxx. Xx xxxxxx xxxxx xxx, xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx, xx xxx xx xxxxxxxxxxxxxx xxxxxxx.
• Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx "xxxxx Xxxxxxxxxxx" xxxxxxxx xxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx xx Xxxxxxx, xx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

2. Auswärtstätigkeit:
Kürzung der Verpflegungspauschalen auch ohne Tätigkeitsstätte

Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx, x.X. xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx.

• Xxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.
• Xx xxxx xxx xx xxxxx xxxxxx xxxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx: x,xx XXXx xxx xx x xxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx: xx x,xx XXXx. Xx Xxxxxx xxxxxx xx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx, xxxx xxx "Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxxxxx xxx x Xxx. xx Xxxx x XXxXx. Xxx xxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXX Xxxxxxxxxxxxx xxx x.x.xxxx, xx X xxxxxx, Xxxxxxxx XX X xxxxxx.

• Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xxx. xx Xxxx x XXxXx. Xxxx xx xxxxx xx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx x Xxx. xx Xxxx x XXxXx. Xx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxx.
• Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx x Xxx. xx Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx, "xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx. xxxx xxx xxxxxxxx Xxxxx xxxxxxxxx xxxx xx xx xxxxx Xxxx xxx xxxxxx Xxxxx xxxxx xxx x.X. xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxx." Xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx

Xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxx "xxxxx Xxxxxxxxxxxxxxxxxx". Xxxx xxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, x.X. Xxxx xxxx XxxxXxxxxx xxxx Xxxxxxxx. Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxx xxxxxx xxxx xx.X. Xxxx xxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xx xxxxxx XxxxXxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx x.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

3. Umzugskosten:
Sind die Kosten für den Abbau von Elektrogeräten abziehbar?

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxx xxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxx xxxxxxx xxx xxx Xxxxx, xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx x xx xxxxxxxxxx Xxxxx x xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxxxx xxxxxx. XXXX: Xxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xx x xxx xxxxxxx x.xxx XXX, xxxx xxx xx x.xxx XXX, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

xxxxxx

4. Auswärtstätigkeit:
Mitarbeiter des Ordnungsamts haben erste Tätigkeitsstätte

Xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxx xxx Xxxxxx xxx xxx xx Xxxx xxx XxxxxxxxxxxxXx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx x Xxxxxxx xxx xxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxx xxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx x xxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx XxxxxxXx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx Xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

Xxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxxxxxxx xxxxx xxxxxx xxxx, xxxxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx. Xxxxxx Xxxx xxx xxxx xxxx xxxxxx xxxxx xxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx XXX xxxxxx XX X xxxx. Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx XXX xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

5. Lohnsteuerabzug:
Wie Sie vom Weihnachtsgeld mehr steuerfrei erhalten

Xxxxxx Xxx xx Xxxx xxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxx Xxxx xxxxxx, xx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxx xxxxxx, xxxxxxx Xxx xxxx xxxxxx Xxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx" xxx Xxxxxx xxxxxxxx.

Xxx Xxxxxxx: Xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxx Xxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxxxx XxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXXx xx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xx xxxxxxxx Xxx xx xxx xxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx. xxx xx. Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx "Xxxxxxxxxxxxxx xxx Xxxxxx" xxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxx. xx XXX xxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx XXX xxxxxxxx. Xxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx. Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxx xxxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxx Xxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxx XXX, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx XXXxXX xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx. Xx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx x xxx xxx xxxxxxx xxxx x xxxxxxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxx:
Xxxxxxx xxxx xxxx xxxx xx xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xxxx xxxxx Xxxxxxxxxxxxx xxx x Xxxxxx xxx x xx xxxx Xxxxxx x xxxx Xxxxxxx xxx xxxxxxx x Xxxxxx: xxx "Xxxxxx Xxxxxx", xxx "Xxxxxx Xxxxxxxxxxxxxx" xxx xxx "Xxxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx xxx Xxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx x xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx x xxxxxx xxxxxxxxxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxx:

• Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx XXxxXxxxxxxxxxxx xxxx
• Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

6. Antrag auf Lohnsteuerermäßigung:
Ab Januar 2020 mehr Netto vom Brutto

Xxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxx, xxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxx xxxx Xxxxx xxx xxxxxxxx XxxxxxXxxxxx xxxxxxxx: Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxx xxxx xxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx. Xxxx xxx xxx Xxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xx xxxxxxx xx, xx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx "XxxxxxxxxxxXxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxx xxxx xxxx Xxxxx xxxxxxx. xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx XXXxX, XXxXX xxxx XXxXX xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx xx, xxxx xxx xxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx" xxxx xxx Xxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx

Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx:

• Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx
• Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx XXxxXxxxxxxxxxxx xxxx
• Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

7. Riester-Vertrag:
Jetzt Mindesteigenbeitrag überprüfen und auffüllen!

Xxx Xxxxxxxxxx xxxxx x xxxx. Xxx xx xxxx xxxx xx xxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx XxxxxxxxXxxxxx xxxxx xxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxx, xx Xxx xxx. Xxxx Xxxxxxxxx xxxx xxx XxxxxxxxXxxxxxx xxxxxxxx xxxxxxx.

Xxx xxxx Xxx xxx Xxxxx XxxxxxxxXxxxxxx xxxxxxxxx, xxxxxx Xxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx x x xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx

• xxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx x.xxx XXXx, xxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx,
• xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xx xx XXXx, xxx xx xxxxx Xxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xxx Xxxx. Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xx.xxx XXX. Xxx xxxx xxxx xx xx Xxxxx xxxx xx xxx XxxxxxxxXxxxxxx xxxxxxxxx, xx xxx xxxxx Xxxxxx xx xxxxxxxxx

Xxx Xxxx Xxxxxxxx xx Xxxxx xxxx xxxxxx xxx x.xxx XXX xxxxxxxxxx, xxxxxx xx xxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxx XXX xxxxxxxxx, xx xxx xxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxx xx xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx: x.xxx XXX : x.xxx XXX x xxx XXX x xxx XXX xxxxx xxx XXX!

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx. Xxx XxxxxxxxXxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxx xxxxxxx xxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxx.

Xxxxx Xxx xxxxxx xxx xxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx xxxx Xxx xxxx Xxxxxxxxx xxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:

• XxxxxxxxXxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXx
• XxxxxxxxXxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

XXXXXXXXX: Xxx xxx Xxxxxxxx xxx "xxxxxxxxx" xxxxxxxxxxxxxxxx, xxxx xx xxxx xxx XxxxxxxxxXxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx XxxxxxxxXxxxxxx xxxxx xxx Xxxxxxx xxxx xxxx xxxxxx. Xxxx Xxx xxxxxxx xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxx xx XXX xx xxx XxxxxxxxXxxxxxx xxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. XXXXXXX xxxxxx xxxxx XxxxxxxxXxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxx Xxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx "xxxxxxxxx" xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx XXX xxxxx xxxxxxxxxx xxxxxx.

xxxxxx

8. Sozialabgaben:
Höhere Beiträge für Gutverdiener im Jahre 2020

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xx x.xxx,xx XXX xxx xxxx xxxx xxx xxxxx Xxxxxx xx x.xxx XXX.

xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx: x.xxx,xx XXXx xxxx: x.xxx,xx XXX

xxx Xxx XXxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x,x Xxxxxxx.

xxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx.

xxxxxx

9. Freie Verpflegung und Unterkunft: 
Die Sachbezugswerte für das Jahr 2020

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

Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxx xx xxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx: xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

10. Steuervorteile:
Lohnsteuereinsparung für Arbeitgeberzuschüsse leichter möglich

Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx x.X. xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxx xxx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx x.X. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxx: Xx xxx xxxxx xxxxxxxxx, Xxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xX x.xx Xxx. x XXxX xxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xx Xxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx, xxxx xx x.x.xxxx xxx Xxxxxxxxxxx xx x.xxx XXX xxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xxxx. Xxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx, xx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xx xxxxx xxxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, x.X. xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xX x.xx Xxx. x XXxX xxxxx.

Xxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxx "xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxx xxxxxxxxx Xxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx, xxxxx xxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxxx" xxx. Xxxxx xxxxx xxxx x xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxx xxx x.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx. Xxx XXX xxxxxx xxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx". Xxxxxxx xxx xxx XXX xxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xXX X xxxxxx:

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

1. Kranken- und Pflegeversicherung:
Noch in 2019 hohe Vorauszahlung leisten

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

Xxx Xxxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxx xxxxxxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxxxxx xXxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxxxxx xxx. xxxx xxxxxxxxxx XxxxxxxxxxxXxxxxx xxxxxxxxx:

• Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x,xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxx xx xxxxxx Xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.
• Xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxx, xxx "xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxx xxxxxx". Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx x xxxxxx xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx x xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx "xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxx xxxxxx". Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxx xxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxxxxx, xxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxxxxxx x.xxx XXX. Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX. Xx xx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx, xxxx xx xxx xxx x,xxxxxxxx Xxxxxxxxxxxx xx.xxx XXX x x,x x xx.xxx XXXx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx.xxx XXX xxxxxxxx xx.xxx XXX x x,x x xx.xxx XXXx. Xxxxx xxxxxxx xx xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx Xxxx

Xxx xxxxx Xxxxxxxxxx xxx xx x xxxxxx xxx Xxxxxxxxxxxxx xx xxxx xxx xx x xxx xx.xxx XXX x x.xxx XXX xxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx x.xxx xxx. x.xxx Xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxx xxxx Xxxxx xxxx. x,x Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxx "xxxxxxxx." Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxx xx xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx "xxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxx xxxx "xxxxxxxx." Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx xxxx xxx Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx XXX xXXx xxxx xx,xx XXX xXXx xxx Xxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx "xxxxxx xxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Haushaltsnahe Dienstleistung:
Party zuhause oder auswärts feiern?

Xxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx x.xxx Xxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxxx xxxxx xx xxxxx, xx xx xxxxxx xx. Xxxxxxxxxx xx xxxxxxx Xxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx x xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxxx Xxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxx xxx. xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XxxX xxxxxxx xxxxxx xxx xxxxx x xxxxxxxxx xxxxxxxxxx Xxxxxxx x xxx xx xx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxx xxx xx xxx Xxx. x XXxX xxxxxxx, xx xxx "Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxx xxxxx" xXXX x.xx.xx, XX X x x X xxxx x x xxxxx, XXxXx X xx, xxxx. Xxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxx xxxxxx xxx, xxxxx Xxxxxxxx xx xxxxxxxxxxx, xxx xx Xxxxxx xxx "XxxxxXxxxxxxx" Xxxxx, Xxxxxxx xxx Xxxxxxx xxx Xxx xxxxxx. Xxxxx xxxxxxxxx xx, xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xx Xxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxx xxxxxxx xxxxxx. Xxxxx xx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx x.xxx XXX xxxxxxxx xxx XXX xxxxxx.

XXXXXXX: Xxxx xxxxx x xxxxxx xxxxxxxxxxx x xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x.X.xxxxxxxxx xx xxx Xxx. x XXxX xxxxxx xxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

1. Kinder und Job:
Viele Studenten "verbrennen" ihre schönen Verlustvorträge

Xxxx xxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxxxx xxx xxxxx Xxxxxxxxx xxx, xx xxxxxxxx xxx Xxxxxxx, xxx x xxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxx xxxxxx, xxx xxxx xx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxx: Xx Xxxxx xxx Xxxxxxxx xxxx xx.xxx XXX Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx Xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxx x.X. xx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx x xxxx xxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

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

Xxxxxxxx:
Xxxx Xxx xxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx. Xxxxxx xxxxxxx xx x xxx xxxx xxxxxxx x xxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxx Xxx xxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxx xxxxx Xxxxxxxx xx xxx xxxxxxxx xx xxxxxx Xxxx x.xxx XXX. Xxx "Xxxxxxx" xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxx xxxxx, xxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx, xxxx Xxx "xxx Xxxxxxxxxxxxxxx" xxxxxxxx. Xxx xxx xxxxx xxxxxxxxxxxxx. Xxx xxxxx xx: Xxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxx, xx xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxx x xxxx Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx x.xxx XXX x xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx x.xxx XXX xxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxx xxxxxx xxx x.xxx XXX Xxxxxxxxxxxxxxx xx xxx xxx xxxxxxxxx "xxxxxxxxx." Xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxx x.xxx XXX, xxx xxxxx xxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxxxx Xxxx xxxxxx xxxxxxxx xxx xxxx xxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxxxxxxxx x xxxx xxxxxx xxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxx: Xxxxxx xxxxxxxx xxx Xxxxxxxx

xxxxxx

2. Trennungskinder:
Erhöhung der Unterhaltssätze

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxXxxxxxxxxxx xxxxx XxxxxxxXxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx x xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

• Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx x. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX.
• Xxx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxx XXX xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxxx xXXXx. X xxxx X. xxxxx.

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.
• Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx.

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

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

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 xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xx xxxxxxx Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.

XXXXXXX xxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx XXX xxx. xx XXX xxx. xx XXX.

Xxxx Xxxxxx xx xx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

• xxx Xxxx xxxxxx xxxxx Xxxxx XXxXxxxxxxxxx xXxxxxxxxxxx xxxxxxx xxxx
• xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxx xxxx
• xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx XXX XXxXxxxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

4. Freiwillig Wehrdienstleistende:
Erhöhung des Wehrsoldes ab 2020

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxxxxx xx xxx xxxxxx Xxxxx xxxxx Xxxxxxxx xx Xxxxx xxx xxx,xx XXX, xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx XXX xxx Xxxx xxx x Xxxxxxxxxxxxxx, xxxxxxxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxx

• x.xxx XXX xxxx xxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx.,
• x.xxx XXX xxxx Xxxxxxxx,
• x.xxx XXX xxxx Xxxxxxxxxxxx,
• x.xxx XXX xxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx. Xx xxxx xxxx xxxxxx, xxxx xxxxxx Xxxxxx xxx xxxxxxx xx xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx Xxxx xx xxx XXX xxxxxxxxx. Xxxxx xxxxx xxxx xxxxxxxxxx x Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx.

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

xxxxxx

5. Wehrdienstleistende und Reservisten:
Verbesserung bei der Rentenversicherung

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxx, xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx., Xxxx xxx Xxxxx xxx Xxxxxxxx xxxxx xxx Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x.xxx XXX xx Xxxx xxx x.xxx XXX xx Xxx. Xxxxxxx xx x xxxxx xxxxxxx xxxxxxxxx x.xxx XXX xxx. x.xxx XXX xxx xxxxxxxx Xxxxxxxxx xxx xxx XXX XXx. Xxx xxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx: xx,x xx. Xx xxx Xxxxxxxxxxxxx Xxxx xxxx Xxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx xx Xxxxxxx. Xxxx xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx x XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

Xx Xxxxx xxxx xxxx: x.xxx XXX xXxxxx xxx. x.xxx XXX xXxxx x xx x xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx. x.xxx XXX.

XXXXXXX: Xxxxxxxx, xxx Xxxxxxxxxx xxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xx x Xx. x XXX XX xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxx x Xx. x xxxx xx xxx Xxxx x XXX XX. Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

xxxxxx

6. Bundesfreiwilligendienst:
Anspruch auf Arbeitslosengeld möglich

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXX XXXx. Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xx xxxxxxxx. Xxx xxxxxxxxx xxx xxxxxxx xxxx Xxxxx xXxxxxxxxxxx xxxx xx xxx XXX XXXx xxxxxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxx XXX XXXx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx XXX xxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx XXX xxx xxxx xxxxx Xxxxxxxxxx xxx XXX xxxxxxxxx. Xxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx xxx XXX.

Xxxx xx xxxx xxxx Xxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXX XXXx. Xxx xxxx xx Xxxxx xxxx xxxxxxxx x.xxx XXX. Xxxxx xxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx XXX xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx X xxx xxxxxx Xxxx x Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxx Xxx. x Xx. x XXX XXXx.

xxxxxxxxx: Xxxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxx x Xxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxxx:
Xxx xxxxxxxxxxx xxxXxxxxxxxx xxxxxxx xx x. Xxxxx xxxx xxxxxx XXX xxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxx xxxx Xxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxx XXX x xxx XXX x xxx XXXx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

1. Sportvereine:
Ein langjähriger Trainer ist sozialversicherungspflichtig

Xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xxxxxx xxx xxxxxxxx "Xxxxxxx" xxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxx. Xxx xxxx xxxx xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxx xxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, X x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxx x. Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxx x. Xxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx.X. xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xx. X x XX xxxxxx xxxxxxxx.

xxxxxx

1. Knock-out-Zertifikate:
Finanzverwaltung erkennt Verluste - noch - an

XxxxxxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxx XxxxxxXxxxxxxx, xxx xxxxx Xxxxxxx xxxxxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxx, Xxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxxxx xxx XxxxxxxxxxXxxxxxxx xx Xxxx xxxxxxxx: Xxxx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxx xxxxxxx x xx xxxx xxxx xx xxxxxxxx Xxxxx xxx Xxxxxx "xxxxxxxxxxx". Xxx Xxxxx xxx, xx xxx Xxxxxxx xxx Xxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xXXXx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx xxxxx Xxxxxxxxxx xxxx xxxx xxx xx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxXxxxXxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxx xxx XxxxxxXxxxXxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxx xxxx xxx xxx xxxxx xx xx Xxx. x Xxxx x Xx. xx XXxX, xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxx xxx Xxxx xxx "Xxxxxxxxxx" xxxxxxx xx xx Xxx. x Xxxx x Xx. x x.X.x. Xxx. x Xxxx x XXxX xxxxxxx. Xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx XXXxXxxxxx xxx xxxxxxxxxx xxx, xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxx: Xx xxx xxxxxxxxxxxxxxx xxxxxxx, xx xxx x.x.xxxx Xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xx xx Xxx. x XXxX x Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxxxx xxx. xxxxxx Xxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxx Xxxxx xxxxxxx xx xxxxxx. Xxxx: Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxxx: xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx

xxxxxx

1. Baukindergeld:
Was gilt bei geschiedenen Eltern mit gemeinsamem Sorgerecht?

Xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx, xxx xXxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxx xxxx. Xx Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxx xxxx xxx xx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xx xxx xx xxx XxX xxxxxxxx xxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx x xxxxxxxxx x Xxxxxxx xxxxxxxx xxxxx, xxx xxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxx xx xxxxxx Xxxxxxxxxx xx xxxxxxxx Xxxxxx xxxxx

Xxxxxxx XxX: "Xxxx Xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxx, xxxx Xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxx. Xxxxx xxxxx Xxx xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx: xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xx XxXxXxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxx Xxx: Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxx. Xxxxxxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxx Xxxx, xxxx Xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxx xxxxxxxxxx."

Xxxxxxxxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxXxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxx

xxxxxx

2. Handwerkerleistungen:
Kosten für statische Berechnungen ebenfalls begünstigt

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx, x.X. xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxxxx xxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxx" xxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Mietausfälle 2019:
Antrag auf Grundsteuererlass bis Ende März 2020 möglich

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx xxx Xxxxxxxx xx.x.xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx xxx xx.x.xxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx Xxxxxx, Xxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxx xx xxxx xxxxx Xxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Umsatzsteuer:
Kippt die 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:
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.

Xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxx xxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxx 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 XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxxxxx: Xxx xxx Xxxxx xxxxxxxxx, xxxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx, xxxx xx xx xxx Xxxxx xx. Xxxx xxxx x xx Xxxxxxxxxx x xx. Xxx xxxx. Xxxx xx xxxx Xxxxx xx Xxxx xxx Xxxxxxx!

XXXXXXX: Xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXxXXx xxx xxx Xxxxx xxxx, xx xxx xx xx xxxxx Xxxx xxx Xxxxx xxxx, xxxxxxx xxx xxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx. Xxx xxxxxx, xxx xxx xxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxx xxxxx xxxx xxxxxxx xxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxx xxx xxx XxXXxXxxxxx xxx xx.x.xxxx xXxxxxxxx, "Xxxxx Xxxxxx"x xxxxxxxxx xxxx xxxx xxx. Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxx: "Xxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxxx, xx xxx Xxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxx xxxx."

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxx. Xxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx XX X xxxx xxx XX X xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

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

xxxxxx

1. Rentennachzahlung:
Kein Steuervorteil für rückwirkende Erwerbsminderungsrente

Xxxxx xxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx. XxxxxxxxxXxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXX Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx XxxxxxxxxXxxxxxxx xxxx xx xx XXxX xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

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

Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX Xx.
• Xxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxXx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx x xx xx. Xxxxx xxxxxxxxxx xxx xxx Xxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx xxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx XXxXx.
• Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxx xx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx.
• Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xx xxxxxxx xX xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Kindererziehung und Mütterrente:
Erwerbstätigkeit während Kindererziehungszeit

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx. "Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx xxx xx xx XXX XXx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x,xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx x,xxxx Xxxxxxxxxxxxx xxx x x,xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxxxx xxx xx,xx XXX xXxxxx xxx. xx,xx XXX xXxxx. Xxxxxx Xxxx xxxxxx xxxxxxxxx xxx x. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxx xxxx Xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxx xxxxx, xxxxxxxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx x xxxxxxxxx x.xxx XXX xx xxx xxxxx xxx x.xxx XXX xx xxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X xx X xxxxx X xxx X xx X xxxxx Xx.

• Xxxxxx xxxx Xxxxxx xxxxxx xxx XXX xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx XXX xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxx xxx XX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xx Xxx x Xxxx x XXX XXx. Xxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx XX, xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xXxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxx : Xxxxxxxxxxxxxxxxxxxxx.
• XXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx x Xxxx x XXX XX x.X.x. Xxxxxx xx XXX XX xxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxx. Xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxxxxx xxxxxxxxxxx.

XXXXXXXX: Xxxx Xxxxxxxxxxxxxxxx xxxx xx xxx xxx "Xxxxxxxxxxxx X" xxx x.x.xxxxx xxx xxx xxx "Xxxxxxxxxxxx XX" xxx x.x.xxxxx: Xxxx xxxxx Xxxxxxx, xxx xxxxxxx xx Xxxxx xxxxx xXxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx x XX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx. x,x XX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxx XXX XXx. Xxx Xxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxx xxxxxxx. Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx xx Xxxxx xxxxx xXxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx XXX xxxxxxx. Xxxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xx xxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X xx X xxxxx X xxx X xx X xxxxx Xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx"

xxxxxx

1. Gewerbesteuer:
Rentenberater sind gewerblich tätig

Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XXxXx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx. xx xx Xxx. x Xx. x XXxX xXXXxXxxxxxx xxx x.x.xxxx, XXXX X xxxx xxx XXXX X xxxxxx.

Xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx Xxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxx x xx xxx XXX x xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. xx xx XXxX, xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx XXxXx xxxxxxxxx.

Xxxx xxx Xxxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx x xxxxxxxx. Xxx xxx Xxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxxx xx xx xxx xxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxx Xxxxx.

Xxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx. xx xx Xxx. x Xx. x XXxX. Xxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxx. Xxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx, xxx xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

xxxxxx

2. Arbeitszimmer:
Vorsicht bei Entnahme und späterem Wohnungsverkauf

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. Xxxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxx xx Xxxxxxxxxxxx xxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxx x xxxxx Xxxxxxxx x xx xxx Xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxx xxx xxxxxx xxxxxx xxxxxxxx.

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

Xxxx Xxxxxxx xxx Xxxxxxx xxx xx xxxx xxxxxxxxx xxxxxxxxxxx, xx xx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx,xx x xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxx xxxx xxx. Xxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx, xx xxx XxxxxXxxxxxxXxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx, xx xxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxx.

xxxxxx

3. GmbH:
Sozialversicherungspflicht für Minderheitsgesellschafter bereits vor 2012

XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx XxxXx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXx. Xxxxxxxxx xxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XXX xxxxxxxxxxxx xxx xxx xxxxxxxxxx "Xxxx xxx Xxxxx"xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxx xxxx. Xxx xx xxxxxx Xxxxxxxxx xxxxxx xxx x xxxxxxxxxxxx x xxxxxx xxxxx xxxxxxxx, xxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx "xxxxxxxxxxxxxx" xxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, "xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx." Xxx xxxxxxx Xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx "Xxxx xxx Xxxxx" xxx XxxX xxx, xxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxx xx.x.xxxx xX xx XX xxxxx X xxx X xx X xxxxx Xx xxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx x xxx xxxxxx xxxxx x xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxx XXX xxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxx xxxx xxx Xxxxx xxx xxxx x!x, xxxx xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx.

XXXXXXX xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxx xxx xxx XXX xxxxxxxxxx. Xxx xxxx xxx Xxxxxxx, xxxx xxxxxxxxxx xxx xx xxx XXXxXxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx XXX xxx xxxx Xxxxxxxx: Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx. Xxxx xxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, Xx. X xx X xxxxx X xxx xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxx xx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx XxxX. Xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxxxxxxx xxx xx xxx Xxxxxxxx xxx XXX xxx xx.x.xxxx xxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xx Xxxxx xxxx xxxx xxx XXX Xxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx "Xxxx xxx Xxxxx"xXxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx XXX xxxx xxxx Xxxxxxxxxxxx xx Xxxx xxxx xx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxxx xxx XXX xxxxx xxx. Xxxxxxxx xxxxx xx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx. Xxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxx XXX xxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx XxxXx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxx xxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxx xxxx xxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxx, xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

XXXXX: Xx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xx xxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx, xxxx xxx XXX xxxxx xxx Xxxxxxxxx xxx: Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx. Xxx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx XxxXxXxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx.

XXXXXXXXX: Xxxxxxx xxxx xxxxxxx Xxxxxx xxxxx XxxXxXxxxxxxxxxxxxx xx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xx xxx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx XXX xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx, xxxx xxx xx xxx Xxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxx "XxxxxxxxxxxxxXxxxxxxxx", xxx xxxx xxx xxxx xxx Xxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx "xxx xxx Xxxxxxxxx xxxxxxx" xxxxxx, xxxxxxx xxxxx xxx xXXX, Xxxxxxx xxx xx.xx.xxxx, X xx XX xxxxx X, X xx X xxxx X, X xx XX xxxxx Xx x.x. XXX XxxxxxXxxxxxxxxxxx x. xx.xx.xxxx, X x X xxxxx xxx XXX Xxxxxx x. x.x.xxxx, X x XX xxxxxx. Xxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxx xx xxxxxxx Xxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xx xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxx xxx xx Xxx. x XXX XXx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxx. Xxx XXX xxx Xxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx X xxxxx Xx. Xxx xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxx x xxx xxxx xxxxxxx Xxxxxxx xxxx xx xxx xxxx xxxxxxxxxx Xxxxxxx x xxxxxxx xxxx. Xxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

xxxxxx

1. Besonderes Kirchgeld:
Im Bistum Trier ab 2018 abgeschafft

Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xx xxxxxx.

Xx xxx xxxxx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xx Xxxxxxxxxxxxx xx xxxxxx x xxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxx xxxxx.

Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx, xxxx xxxxxxxxxx xxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxx" xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx x xx x.x. xx XxxxxxxxxxXxxxx xxx Xxxxxxxxx Xxxxxxx, Xxxxx, Xxxxxx, Xxxxx x Xxxxxxxx xxxxxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxx xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx. Xx xxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xx.xxx XXX, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xx xxxxxxxx xx xxxx Xxxxxxxxx xxxxxxxx xx XXX xxx x.xxx XXX xxx Xxxx.

XXXXXXX xxxxxx xxx Xxxxxx Xxxxx xxx "xxxxxxxxx Xxxxxxxxx" xx xxx Xxxxxxxxxx xxxx xxxxx xxxx. Xx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xx xXxxXxx. XxxxxxxxxxXxxxx xxx x.x.xxxx, X xxxx Xxxxxxxxx xxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx XX Xxxxxxxxxxxx xxxx XXX xxxxxxxxxxx xxxxx.

XXXXXXX: Xxxx xx Xxxxxx xxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xXxxXxx Xxxxxx xxx xx.x.xxxx, XXxXx X xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx

xxxxxx

1. Steuerbescheide:
Einsprüche auch gegen Zinsfestsetzungen genau formulieren

Xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxx xxxxxxx, xxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxx. x XXx. Xxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx "xxxx", "xxxx" xxxx xxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxx xxx xx xxxx xxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxxxx xxx xxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx: Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxx Xxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxx xxxx. Xxxxxxx xxxxxxx "Xxxxxxxxxxxx xxx xxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xx xxxx xx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx