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Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xxxxxx xx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx.

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Xxxxxxxxx Xxxxxxxxxxx

1. Auslandssemester und Auslandspraktika:
Miete und Verpflegung bei Zweitstudium absetzbar

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

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx x xxx xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx x xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx X, Xx.

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

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx.

xxxxxx

2. Auslandsreisen:
Neue Verpflegungs- und Übernachtungspauschbeträge 2021

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
• Xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx.
• Xxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx XXX xxxxxxxxxx xxxxxxxxx.
• Xxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxx. xxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxx.

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3. Arbeitszimmer:
Neue Homeoffice-Pauschale steuerlich absetzbar

Xxxxx xxx XxxxxxxXxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xXxxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x xxx x XXxXx.

Xxxx xxxx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxx xxxxx, xxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx, Xxxxxx x.x. Xxx xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx xxxx "xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx x xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx x xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx.

Xxx xxxx xxx xxxxx Xxxxxxxxxx:

• Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx x.X. xxxx xx xxx Xxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xXxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
• Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxx xxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx.
• xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx x XXX xxx xxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx x.xxx XXX xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx x.xxx XXX xxxxxx xxxx xxxxx Xxxxxxx xxxxxxx, xxxxx xx Xxxxxxxxx xxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

xxxxxx

4. Arbeitszimmer:
Berufliche Nutzung einer Wohnung im selben Haus

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxx xxx Xxxxxx xxxx xxxxxxxxxx xx Xxxxxx xxx xxxxx XxxxxxxxxxxXxxxxxxxx xxx x XXX xxx Xxx xxxxxxxxx. Xxxx xxxx xxxx xxx "xxxxxx" Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxx x.xxx XXX xxxxxxxx. Xxx xxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxxx Xxxxxxx: Xx xxxxxx Xxxx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx "xxxxxxxxxxxxxxx" xxxx, xxxxx xxxxx xxxxxx xx xxxxxxx, xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxx xxxxxxxx.

Xxxx xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, x.X. xxx XxxxXxxxxxxXxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx xxxx xxx xxxxxxxx x"xxxxxxxxxxx"x Xxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

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5. Fortbildung:
Kürzung der Kosten um steuerfreie Stipendien?

Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxx x xxxxxxxxxxxxx x Xxxxx xxx Xxxxxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx X.X. xxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxx Xxxxxxxx xXXXx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xx, xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx.
• Xxx XX Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xx xxx Xxxxxxxxx xxx XXX xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx XXX xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

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6. Minijobs:
Stundenzahl an erhöhten Mindestlohn anpassen!

Xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxx xxx x,xx XXX xxxxxx xx Xxxxxxxxxx, xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx x,xx XXX. Xx xxx x.x.xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx x,xx XXX xxx xx x.x.xxxx xxxxxxxxxxxx xx,xx XXX xxxxxx xxx Xxxxxxxxxx x"Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxxxxxxx xxxxxxx Xxxxxxxxxx. Xx xxx xxx xxxxxxx xxx XXX xx Xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxx xxx. xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx,xx Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx

• xx xxxxxx Xxxxxxxx xxxx xxx xx,xx Xxxxxxx xxx Xxxxx,
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• xx xxxxxxx Xxxxxxxx xxxx xxx xx,xx Xxxxxxx xxxx XXX : xx,xx XXX x xx,xx Xxxxxxxx.

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xxxxxx

7. Aushilfsjobs:
Ausnahmeregelung endete am 31. Oktober 2020

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8. Dienstwagen:
Minderung des Nutzungswerts um Garagenkosten?

Xxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx xx xxx xxxxxxx Xxxxxx xxxxx. Xxxx xxx xxx Xxxxx, xx xxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxxxxxxxx Xxx xxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxx xxxxxx xx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxx xxxxx xxxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx XX xxx xx xxxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx xxxx xxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxx xxx. Xxxx xxxxxx xx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx "xxxxxxxxxxx Xxxxxxxx" xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxxx xxxx xxxxx xxx Xx. XXXX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxx xxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx XX Xxxxxxxx xxxxx xx xxxxxx xxxxxxxxx Xxxxxx xxx xx.x.xxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

9. Dienstwagen:
Schätzung der Stromkosten für das Aufladen von E-Fahrzeugen

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxx xxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xx xxxx xxxxxxx Xxxxxxxx: Xx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

• Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxXxxxxx.

xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxx xxxx xxx xxxx Xxx xxx xxxx xxx xxxx Xxxxxxx xxx. Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxx xxxxxxx xxxxxxxx, xxx xxxxxxxxxx xxxx "xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx XxxxxxXxxxxxxxx Xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

10. Arbeitgeberleistungen: Steuerfreiheit für Corona-Bonus verlängert

Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxx XxxxxxxXxxxx xxx xxx xx x.xxx XXX xxxxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxxxxxx Xxxxx xx xxx Xxxx xxx x. Xxxxx xxx xxx xx. Xxxxxxxx xxxx xxx x Xx. xxx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxx xxx xx. Xxxx xxxx xxxxxxxxxxx xxxxxx xxx x Xx. xxx XXxX, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx x.xxx XXX xxxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxx, xxxx xxx Xxxxx xxxxxxxx "xx xxx" xxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx. Xxx xxx xxxxx xxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx.

xxxxxx

11. Kurzarbeitergeld: Steuererklärungspflicht bei Leistungen von mehr als 410 EUR

Xxxxxxxxxxx xxx XxxxxxxXxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xx xxxxx xxx Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxx xxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxXxxxxxx xxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx, xxx xxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx xxx x Xx. xxx XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxx xxx xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx. Xxxxxxx: Xxxxxxxx, xxx xxxx xxx xxx XXX Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx "xxxxxxxxxx" xxxxxx, xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx xxxxxxxxx xxx xx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

12. Sachbezüge: Ab 2022 Erhöhung der Freigrenze auf 50 EUR

Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx xxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxx. Xx xxx Xxxxxx xxxxxxx xxxxxxxxx xxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxxxx", xxx xxxxx Xxxx xx XXX xxx Xxxxx xxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx xx XXX xxx xx XXX xxxxxxxxx xxx x Xxx. x Xxxx xx XXxX, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxx xxx Xxxxxx xxx xx XXX xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx, xxxxx xx xxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

13. Verlust des Arbeitsplatzes: Outplacement-Beratungen nun doch steuerfrei

Xxxx xxx x.x.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx x
Xx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. xx x Xx. xx XXxX xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.

xxxxxx

1. Haushaltsnahe Dienstleistungen:
Kosten für Reinigung einer öffentlichen Straße

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

• Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxx, Xxxxxx xxxxxxxx xxx Xxxxxx xxxxxxx xx Xxxxxx. Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxx "xx Xxxxxxxx", xxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxx x.X. xxx xxx Xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.
• Xx Xxxxx xxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxx. Xxxx xxxx x.X., xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xXxxxxXxxxx xxxxxxxxxxxx xxx.
• Xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxx xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxx xxx XXX xxxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx "xxxxxxxxxxx" xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx xx xxx "Xxxxxxxxxxxxxx", x.x. xxx xxx xxxxxxxxxxxxx Xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxx, xxx x.x. xxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxx xxx xxx XXx xxxxxxxxxx xxx xxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Haushaltsnahe Dienstleistungen:
Kosten für Hausnotrufsystem steuerbegünstigt

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxx xxxx xxx Xxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxx xxxxxxx xxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxx Xxxxxxxx xxxxxxxx x xxx xxxxx xxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx:

• Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xx xx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
• Xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxx xx xxxxxxx Xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx xxx xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxx xx xxxx xxxXxxxxxxxXxxxxxxxXxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx. xx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xx Xxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxxx xxxx xxxx xxx xxxxxx Xxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Außergewöhnliche Belastungen:
Unterhaltszahlungen im Januar leisten

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxx:

• Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx.
• Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx, xxxxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xx xxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxx. Xxxx xxx XXX xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xx xxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx, xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxx. Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xx xxxxxx xx Xxxxxx xxxx xxxxxxxx Xxx xxx xxx xxxxxx Xxxxxxx xx xxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

xxxxxx

4. Handwerkerleistungen:
Welche Bescheinigung ein Mieter fürs Finanzamt benötigt

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x x. x XXxXx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx. xxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxx:

• xxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
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• xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx.

Xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx, xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx XXXxXxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxx xxxx Xxxxxxxx. Xxxx xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

5. Gemeinnützigkeit:
Höhere Freibeträge für Übungsleiter und Ehrenamtler

Xx xx.xx.xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxxxx", xxx xxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx x.xxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx xxx XXX. Xxx xx xxxxx Xxxxxx xxx xxx XXX xxxx xx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxx Xxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX
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xxxxxx

1. Trennungskinder:
Erhöhung der Unterhaltssätze

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx XxxxxxxXxxxxxx 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.

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

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Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx 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. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx".

Xxx xxxxxxxx xxx xxxx Xxxxxxxxx xxx XXXx

Xxx XXX xxx xxxxxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxx x.xxx XXXx xxxxx Xxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx, "xxxxxxxxxx xxxxxxxxxxxxxxx" xx xxxx, xxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxxxx xxxxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxxxx xx Xxxxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxx XXX xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx "xxxxx xxxxxxxxxxxxxx" x x.x. xxx xx.xxx XXX. Xxx xxxxxx xxxxx Xxxxxx xxx xxx XXX xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. 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.
• Xxxx xxx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxx. Xx 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.
• Xx xxxxxx "Xxxxxxx Xxxxxxxxxx" xxxx xxxx xxxxxxx xxxxxxx Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx. Xx xxxxxx xxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxx xxx xxxxx xx. Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx XXX xxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx, xxx xxxx Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxxxx xxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxx Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx xXXXx. xxxx X X. xxxxx.

Xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxx xxx xxx XXX xxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx xxx XXX xxx xxx XXX xxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx XXX xxx xxx XXX. Xx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx x, xx xxx xx XXX xxxxxxxxx.

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Alleinerziehende:
Höherer Entlastungsbetrag bleibt dauerhaft

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

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx

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• Xxx xXxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxx Xxx xxxx Xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxx xxx xxx Xxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxx Xxxxx: "Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx XX".
• Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xx xxx xxxxxxx Xxxx xxxxxxx Xxx xxxxx xxxx xxx: Xxx xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. xx XXxXx. Xxxxxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx xx xxxx xxx xxxxxxxxxxx xx.xx. xxx Xxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xx, xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx".
• Xxxxx xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xxxx xxxx xxxx xxxx Xxxxx xxxxxxx.

xxxxxx

1. Verluste aus Kapitalanlagen: Verlustverrechnung nun bis 20.000 EUR möglich

Xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxxxxx xxx xxx xx Xxx. x Xxxx x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx:

• Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
• Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx.
• Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx Xxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx! Xxxxxxx Xxx, xxx xxxxxxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x XXX. Xxxxxx Xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxx Xxxxxxxxx xxxx.

Xxx xxxx xxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx .

xxxxxx

1. Verbilligte Vermietung:
Neue 50-Prozent-Grenze kommt tatsächlich

Xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx, xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxx.

Xx xxxx xxxx xx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx: Xxx xxxxxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx, xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx. XXXX: Xxxxxxxx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx, xxxxxx xxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxx, xx xxx Xxxxx xxxxxxxxxx xx Xxxxx. Xxxx xx xxxx xxxx xxxxxxxxxx Xxxxxx, xxx xxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx

xxxxxx

2. Handwerkerleistungen:
Arbeiten im Betrieb des Meisters nicht begünstigt

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

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx" xxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xxxxxx xx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxx xxx XX X xxxxx.

• Xxxx Xxxxxxxxxx xxx XXX xxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xx. Xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx, xxxx xxx xxx xxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
• Xx xxxxxx Xxxx xxxx xx xx xxx Xxxxxxxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxx, xx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxxxx xxx xXX X xxxxx.
• Xx xxxxxxx Xxxx xxxx xx xx xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xx xxx Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xXX X xxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xXxxxxxxx xxx Xxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxx xxx Xxxx xxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx "xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx xxxxxXxxxXxxxx xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxx xx xxxxxxxxxx" xXX X xxxx, XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Wohnungskauf:
Kaufpreisaufteilung bei Erwerb einer vermieteten Wohnung

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

Xxxxxxxxxxxxxx xxx xx xxxxxxxxx, xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxxx, xxxx xx xx xxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xx Xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xx.xxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx. Xxxxx xxxxx xx xxx xxxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxx. Xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx xxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx xx Xxxxx xxxx xxx xxx XXX xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxx

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1. Hinzuverdienst:
Üppige Hinzuverdienstgrenze für Frührentner verlängert

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxx xx Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx xx XXX XX xx Xxxxxxxxxx xxx xx xxx Xxx. x XXX XX, "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.

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Xxxxx xxx XxxxxxxXxxxx xxxxxxx xxx xxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxxx. Xx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx Xxxx xxxx xxx xxx xxxxxxxxx xxx xxxx xxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx x x.xxx XXXx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxx xxxxx. Xxxx xxx Xxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx x x.xxx XXXx.

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xxxxxx

2. Doppelbesteuerung von Renten:
Finanzverwaltung bleibt bei harter Linie

Xx xxx xx xxx xxxxxxx Xxxxxx xxxx Xxxxx xxx Xxxxxx, xx xxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxxx xxx xx xx xxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx.

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1. Corona-Pandemie:
Erweiterung der Hilfen für betroffene Unternehmen

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2. Betriebseröffnung oder freiberufliche Tätigkeit:
Jetzt ist eine elektronische Anmeldung erforderlich

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3. Künftige Investitionen:
Verbesserungen beim Investitionsabzugsbetrag

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4. Künstlersozialversicherung:
Abgabe bleibt bei 4,2 Prozent

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5. GmbH:
Passen Sie jetzt Ihre Gesellschaftsverträge an

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6. Insolvenzgeldumlage:
Umlagesatz U3 steigt zum 1. Januar 2021

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1. Steuererklärung 2019:
Abgabefrist für beratene Steuerbürger bis 31. August 2021

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2. Steuererklärung 2019: Jetzt freiwillige Einkommensteuerzahlung leisten

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