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1. Beruflicher Umzug:
Erhöhung der Umzugskostenpauschale ab März 2018

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

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2. Lohnsteuerabzug:
Faktorverfahren ab 2019 für zwei Jahre gültig

Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx xxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx.

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3. Lohnsteuerabzug:
Wie Sie vom Weihnachtsgeld mehr steuerfrei erhalten

Xxxxxx Xxx xx xxxxxx 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.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx Xxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx" xxxxxxxx!.

4. Unfallkosten:
Behandlungskosten aufgrund Verkehrsunfalls nicht absetzbar?

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• Xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxx "xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx" xXxxxxxx x.xx XXxX xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

5. Firmenwagen:
Auch Konzernmitarbeiter müssen Kosten einzeln nachweisen

Xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxxx xxxx xxx xx xxxxxxxxx x xxXxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xxx Xxxxx xxxxxxxxxx, xxxxxxxxxx xxxx xxx xxxxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx x xxxx xxxxxxxxx x xxxxx xx Xxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx Xxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx x,xx x xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxx xxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, XxxxXxxxxx xxx XXX xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx x xxXxxxxxxxxxxxxxxx xx. Xxx XX Xxxxxxxx xxxxx xxxx xxx xxxxxxxx xx.
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6. Doppelter Haushalt:
Anerkennung trotz Zusammenlebens am Arbeitsort

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• Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxx. Xxx Xxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxx xxx, xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxx. Xx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxx xxxx xx xxxxxx Xxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xx.X. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxx xxx Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxx, xxxx xxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx.
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XXXXXXXXX: Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxx xxx: Xxxxxx Xxx xxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx. Xxxxxx xxx xx xxx xxxxxxx Xxxxxxx, xxxx Xxx Xxxx xxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx xx xxxxxx Xxxxxx xxx x.xx.xxxx xXX X xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx xx.x.xxxx xx.X. XX X xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

7. Fahrten zur Arbeit:
Wann ein Unfall auf dem Arbeitsweg nicht mehr versichert ist

Xxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx xx Xxxxx xxxxxxxxx, xx xxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxx, xx xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxx: Xxxxxxxxxxxx xxx xxxxx xxx Xxx, xxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxx xxxxxxxxxxxxx xxxx xXXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, X x X xxxxxxxx.

• Xxx Xxxx: Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxxxx xx xx.xx Xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xx x.xx Xxx xxx, xxxx xx xxx xxx Xxx xxx Xxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxx, xx Xxxxxxxx xx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xx. xxxxx Xxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxx XxxxxxxxxXxxxxXxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx, xx xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxx, xx xxxx x.x. Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx xxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxx, xx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx: Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx x xxxx xxxx xx xxx xxxxxxx Xxxxxxx xxx Xxxxxx xxx x xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx. Xxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxx xxx xx Xxxxx xxxx xxxxxxx Xxxxxxx, xx xxx Xxxxxxx xx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxx, xx xxxxxx Xxx xxx Xxxxxxxxxx xx xxxxx, xxxxx xx xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx xxxxxx, xxx xxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxx, xx xx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx.

8. Verdienst:
Erhöhung des Mindestlohns zum 1. Januar 2019

Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x,xx XXX xxxxxx xxx Xxxxxxxxxx. Xxx x.x.xxxx xxxxx xx xxx x,xx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxx xx xx Xxxx xxx x,xx XXX xx Xxxxxxxxxx xxxxxx. Xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx x,xx XXX xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx. Xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxx Xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx.

xxxxxx

1. Pflegegelder:
Entlastungsbetrag bei Pflegegrad 1 ebenfalls steuerfrei

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx.

• Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx x xxx x xxxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx.
• Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xx xx XXX XX xxxxxxx xxx xxxx xxx Xxxxxxxxxxx x xxx x, xxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxx x xxx xxxx xxxxxxxxxxx. Xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx, xxxx xx xxxx x xxxxxx xxx xxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx x Xx. xx XXxXx.

2. Außergewöhnliche Belastung:
Alte Bescheide werden in Kürze geändert

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxxxxx xxxxxxx Xxx xxxxx Xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xx xxx Xxxxx xx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxx Xxxx xxxx xx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxx xx xxxxx xxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx Xxxxxx, xxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxxx xxx xxxxxxxxx:

Xxxxxxxx:

Xxxxxxxx xxx x Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xX.x.X.x xxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

3. Zahnbehandlungskosten:
Vorauszahlung kann Steuer mindern

Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxx xxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx xxx. Xxx xxxxx xxxxxx xxxx xxx Xxxxx, xx xx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx, xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxx xxx xxx XX Xxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxx xxxxxx xx: "Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxx."

Xx Xxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xx xxxxx xxxxxxx Xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx.xxx XXX xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xx Xxxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX, xx Xxxxxxxxxx xxxxxxxx xx xxxxxxxx, xx xxxxxxx Xxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxxx, xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxx.

Xxxxx xxx xx xxxxxx xxxxxxx xxx xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx. Xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xx xxxxxx, xxx Xxxxxx xx xxxxx Xxxxx xx xxxxxx, xx xxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxx Xxxxx xxx. xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxx xxx Xxxxxx xxxxxxx xxxxxxx xxxxx xxx.

Xxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

1. Berufsausbildung:
KV-Beiträge des Kindes als Sonderausgaben der Eltern

Xxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxx, xxx xxxx xxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxx xxxxxx xx, xx Xxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxxx, xx Xxx xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x xxxxxxxxxx x xx Xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

• Xxxx Xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx Xxxx" xXxxxx xx xx.x xxxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. xx. xxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxx xx xxx "Xxxxxx Xxxx" xXxxxx xxx xxxxxxxxx.
• Xxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxx xxx Xxxxxxxxx, xxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx "Xxxxxx Xxxx" xXxxxx xx xx.x xxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x. xx. xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxx x xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx Xxxxxxxxxxxxxxx" xXxxxx xxx xxxxxxxxx. Xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxxxxx Xxxxxx xxx Xxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxx, x.X. xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxxxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxx Xxxxxxxxx xx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xX xx.x XXxXx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx: Xxxx xxx Xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx xxxxx xxxxx xxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

• Xxx Xxxx: Xxx Xxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxx Xxxx, xxx xxxx xxx xxxxx xxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xx. Xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxx XXxXxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx. Xx xxx xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx.

2. Elterngeld:
Elterngeldberechnung bei Schwangerschaft und Arbeitsplatzverlust

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxXxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXXXx.

Xx xxxxxxx x.x. Xxxxxx xxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXXXx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx.

1. Ehrenamtliche Tätigkeit:
Steuervergünstigung für Versichertenberater

Xx Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxx xxxx x.xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxx xxxxxx xxx xxxx xxx.xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxxxx xx.xxx xxx xxx Xxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xx xxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXXx, xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxx XXXx xxx xxx Xxxxxxxxxx xxx XXXx. Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx xx xxx XXX xxx Xxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx x Xx. xxx Xxxx x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

2. Übungsleiterfreibetrag:
Auch Nebentätigkeit in der Schweiz steuerbegünstigt

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx x.xx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx XXxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx xxx x Xx. xx xxx Xx. xxx XXxXxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx x.X. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

3. Ehrenamtliche Tätigkeit:
Mitarbeit im AStA ist steuerpflichtiger Arbeitslohn

Xx XxxxxxXxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. xXxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxx.x Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxx Xxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, xxX xxxxxxxx.

• Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx x xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxx xxxxxxxx, Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxx xx x Xx. xx Xxxx x XXxXx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xx Xxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx.

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Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xxx XXxX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx.

Xxx xxxx, xxxx xxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxxxx Xxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXxXx xxxxxxxxxxxx Xxx xxxxxxx xxxxxx, xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxx

Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx, xxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx, xx xx XXxX xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxxxxxxxxx, xxxxxx xxx xx xxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.

1. Aktienverkauf:
Wenn der Verkaufserlös geringer ist als die Verkaufskosten

Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx "Xxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx. Xxx "Xxxxxxxxxxxxx" xxxx xxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXX: Xxxx "Xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxxx "Xxxxxxxxxxxxx" xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. "Xxxx Xxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxx Xxxxxx, xxx xx xxxxxxxxx xxxx x.xxx XXX xxxxxxxx xxxxx, xxx Xxxxx xxx xx XXX, xxxxx xxx Xxxxxxxxx xx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxx Xxxxxxxxxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxx xxxx "Xxxxxxxxxxxxx" xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxxxxxx xxxxxxxxxxxxxxxx x Xxxxxxxxx xxx xxxxx Xxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxxx xxx Xxxxxxx xxxxxxx.
• Xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XX xxx. Xxx Xxxxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx x xxx xxxxxxxxxx x xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx .

2. Bargeldkontrollen:
Verschärfte Kontrollen an den Außengrenzen der EU

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• Xxx Xxxxxx xxxxxxxxx xxx XX xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx.Xxx xxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxxxxx, xxxxxx xx xxxxxxxxx xxxxxx xxxx xxx x xxxx xx xxxxx Xxx xxxxxxx Xxxx xxx x xxxx xxx Xxx xx xxxxxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xx xxxxxxxxxx. Xxx Xxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxx, xxxx xxxx xxxxxxx xxxxxxxx xxxx.
• Xxx Xxxxxx xxx xxx XX xxxx xx xxx XX, x.X. xx xxx Xxxxxxx, xxxxxxx Xxx xxxxxxxxxxxx Xxxxxxxxx xx xx.xxx XXX xxxx Xxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx". Xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxxx! Xxx Xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx Xxx xxxxxxxxxx.
• Xxxxxxxxxxxx Xxxxxxx: Xx xxx Xxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx xxxx xxx x.x.xxxx x xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xx.xxx Xxxxxxx x x.xxx XXX xXxxxx: Xxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxxx Xxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxx xxx XX xxxx xxxx XXxXxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx XX xxxx xxx xxx XX xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xXxx xxx XX, Xxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

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

XXXXXXX: Xxx Xxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxx xx XXxXxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: XXxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx.

3. Erstattungszinsen:
Sparer-Pauschbetrag nicht ungenutzt lassen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxx x.x Xxxxxxx xxxx xxxxx xxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

XXXXXXX xxx xxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xxxxxx Xxxx Xxxxxxxx xx xxxx xxx. Xx xx xxxxxx Xxx xxxxxx "xxxxxxxxxx" xxx, xxxxxxx xx xxxxx xxx xxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xx xxxx xx xxxxx Xxxxxx XXX xxxxxx. Xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx XXX Xxxxxxxxxxxxxxx xxxx. x,x x Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxx
Xxx Xxxxxxxxx xxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxx. Xxxx: Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxx xx, xx xxx Xxxxxx XXXx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx Xxx "Xxxxx" xxx xx Xxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx "Xxxxxx XXX" xxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxxx: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxxx xxx xx Xxxxx xx "x" xxxxxxxxxxx. Xxxxxxxxxxx Xxx xxx Xxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxx x xxx Xxxxxx XXXx xxxxxxxxxx. Xxxx xxxx Xxx Xxxxxxxxxx xxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxxx xxxxx xxxxxxxx.

4. Darlehensverlust:
Ausfall ist steuerlich zu berücksichtigen

Xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxxx xxxx xxx xxxxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx "xxxxxxxxx." Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxxxx xxxxx xxxxxx xxx xxxxxxx Xxxxx, xx xxxxxxx Xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXxxxxx xx.x.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx Xxxxxx xxxx xxx xxx x x xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xx.xxx XXX. Xx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxx xx x xxxxxxxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx. Xxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxx xxx xxx XXXxXxxxxxxxx xxx x.xx.xxxx xXXxXx. xxxx X X. xxx, Xx. xxx xxxx xxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx xxxx xxxxxxxxxxx, xxx Xxxxxxx xxxx xx xxxxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx x xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxx x xx xxx Xxxxxxxxxx "xxxxxxxxxxx" xxxxxx. Xxxx Xxxxxxx: Xxx xxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xXX XxxxxxxxxxXxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

1. Grundstücksnutzung:
Entschädigung für Hochspannungsleitung ist steuerfrei

Xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxx xxx Xxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx "xxx Xxxxxx xxx Xxx, Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx" xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxx xx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX. Xxxx xxx xxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx, xxx xxx xxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xx xxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxx Xxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxx.

2. Frührentner:
Vergütungen für Solarstrom als schädlicher Hinzuverdienst

Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxxx x Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xx Xxx. x XXX XXx. Xxxx xxx x.x.xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxx: xxx XXX xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxx, xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx.

1. Direktversicherung:
KV-Beitragspflicht auch bei Finanzierung aus Abfindung

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2. Betriebsrenten:
Doppelverbeitragung in der Krankenversicherung bleibt

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1. Personengesellschaften:
Haftungsgefahr "Organschaft" droht ab 1.1 2019

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2. Betriebs-Pkw:
Hinzurechnung eines Pauschalwerts bei Fahrten zur Betriebsstätte

Xxxxxxxxxxxxxxx, xxx xxxxx Xxx xx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xx Xxxx xxx Xxxxx xxxxxxx xxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxx xxx x,xxx x xxxxxx xxxx, xxxx xxx xxx x,xx x xxxxx xxx xxxxxxxxxxxx xx Xxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx

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3. Umsatzsteuer:
Doch keine Steuerfreiheit für Fahrschulen und Privatlehrer?

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4. Umsatzsteuer-Voranmeldung:
Besonderheit im Januar 2016 und 2021 beachten!

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1. Darlehen unter Angehörigen:
Auch auf die Besicherung achten

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2. Steuerbescheide:
Nachträgliche Korrektur trotz mehrfacher Prüfung?

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3. Zweitwohnungssteuer:
Ausnahme für Gartengrundstück ohne Wasseranschluss

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1. Erbschaft:
Keine überzogenen Anforderungen an Steuerstundung

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2. Erbschaft und Schenkung:
Unbedingt Einspruch gegen Bescheide einlegen

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