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1. Doppelter Haushalt:
Wenn Soldaten die Gemeinschaftsunterkunft nicht nutzen

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2. Auswärtstätigkeit:
Kürzung auch bei Verzicht auf Gemeinschaftsverpflegung?

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3. Firmenwagen:
Verteilung der Einmal-Zuzahlung auf vereinbarte Nutzungsdauer?

Xxxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xx xxxxxxxxxxx. Xx xxxxx xx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx.

4. Firmenwagen und Betriebs-Pkw:
Verbesserter Steuervorteil für Elektrofahrzeuge

Xxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx Xxx xxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx XxxxxxxxxXxx xxxxxxxxxxxx, xxxxxxx Xxx xxxx xxx xxxx Xxxxxx xxxxxx x xxxxxxx: xxx xxx xxxxxxxxx Xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx.

5. Benzingutscheine:
Übergabe auf Vorrat ist zumeist steuerschädlich

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6. Zuschläge:
Berichtigung von pauschalen Zuschlägen in Einzelzulagen

Xxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxx xxxxx xx xxx Xxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxx x xxx Xxxxxx xxx xxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxx, XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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7. Heimbüro:
Rechtsprechungsänderung zur Vermietung an Arbeitgeber

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1. Krankenversicherung:
Pauschale Bonuszahlungen mindern Sonderausgaben

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2. Unterhalt an bedürftige Personen:
Zahlungen für das Folgejahr nicht absetzbar

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1. Kindergeld:
Kindergeld auch für ein berufsbegleitendes Masterstudium

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2. Kindergeld:
Zeitpunkt des Ausbildungsendes genau prüfen

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1. Nebentätigkeit:
Wie ein Hobby von der Steuer- zur Rentenfalle wird

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1. EU-Quellensteuer:
Zur Anrechnung ab dem Jahr 2017

Xxx xx xxxxxxxx XXxXxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx xx x xxxxxxxxx xx Xxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx x xxxxxxx xxxx xxx xx. Xxxx xxxx xxxxx xx xxx xx x xxx. xx xx. Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x xxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x, xxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xx xx Xxx. x XXX xxxx xxxx xxx xx Xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.

Xx xxxx xxxxxx xxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxx xxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx xxx xx.xx.xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxxx xx xxx Xxxxxx XXX xx xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxx xxxxx

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2. Lebensversicherung:
Was verlangt der Fiskus im Fall der Kündigung?

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxx xxxx, xxxx xxx Xxxxxx xx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Altverträge mit Vertragsabschluss vor 2005

Xxxx xxx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxx, xx xxx xxxx xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxxx Xxxxxxx xx. Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, x.x. xxx xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx.

• Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxx xxx "Xxxxxxx" xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.xx.xxxx, X xxxxXxxxxXx xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
• Xxxx xxxx xx xxxxxx xxxxxxxxxxx xxx: Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxx xxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Neuverträge mit Vertragsabschluss ab 2005

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• xx xxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx: xx. Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx.
• xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. xxx. xx. Xxxxxxxxxx xxx xxxx Xxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx.

• Xx xxxxxx Xxxx xXxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxx xxxxxx. Xxxxxx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx xx xxx Xxx. x XXxXx.
• Xx xxxxxxx Xxxx xxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

3. Lebensversicherung:
Kürzung der ausgezahlten Bewertungsreserven zulässig

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• Xxx Xxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXX xxxxxx xxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx.
• Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
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4. Namensschuldverschreibungen:
Versteuerungszeitpunkt bei Tausch

Xxx Xxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xxxxx xxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxx x xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxx XX xx xxx Xxxxxxxx xxx xxxxx Xxx X.X. Xxxxxxxxx xXXXx. Xx Xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxx XX xxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxx XXX xxxxxxxx, xxxxx xxx Xxxx xxx xx,xx XXX xxxxxxxxxxx xxxxxx xxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx.

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XXXXXXXXX: Xxxxxxx xxx xxxx xxxxx xxxxxxx, xx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx XXxXx xxxx XX X. xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx XXX XxxxxxxxxxX. xxxxxxxx xx xxxxx Xxxxxxxxxx xxx xx.x.xxxx xX xxxx X x x x Xx xxxx: "Xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx. X. xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. ... Xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx ... xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx ... Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxx. xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx."

1. Verbilligte Vermietung:
Bei möblierter Wohnung Möblierungszuschlag berechnen

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

• Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xx xxXxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx, xxxxxx xxxxxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx Xx.
• Xxxxxxx xx Xxxx xxxx xxx xxx XX Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxxxxx xx xxxxxxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxx "xxxxxxxxxxx Xxxxx" xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx x xxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX xxx x.xx.xxxx, x X xxxxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx.

2. Fotovoltaik:
Nach einem Jahr wieder sinkende Vergütungssätze ab August 2018

Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxxxxx x xxx xxxx xx x Xxxxxxx xxxxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx, xxxx xxx Xxxxx xx xxx xxxxxxx x Xxxxxxx, xxxxxxxxxxxxx xxx xxx Xxxx, xxx xxxx x.xxx Xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx xxx x.xxx Xxxxxxxx xxxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxx xxxx xx xxx xxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xX xxx Xxxxxxxxxxxxxx xx xxx x.x.xxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxx xxxx xxx. xxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxx xxx xxxx xxx xxx xX. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xx.X. xx xxx Xxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx xx x,x XxxxxxXx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxx

3. "Wohnen für Hilfe":
Beiderseitige Aktivitäten sollen künftig steuerfrei bleiben

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

Xxxxxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxx:
Xxxxxx X: Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx.
Xxxxxx XX: Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxx XXX: Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxx xxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxx. Xxxxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx x xxxxxxxxxxxxx, xx xx xxxx xx xxxx xxxx xxxxx Xxxxx xxxxxxx. Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXxxXxx. Xxxxxxx xxx x.xx.xxxx, X xxxxxxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx:
  Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx x xXxxxxxxxx x x.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxx. Xxx xxx Xxxxxxxx x xxx x xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" xxxxxxxxxx.
• Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:
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XXXXXXX xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx "Xxxxxx xxxx Xxxxx" xxx xxx Xxxxxx xxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxx, XX xxx xx.x.xxxxx. xxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxx.

4. Erhaltungsaufwand:
Nicht verbrauchte Beträge beim Rechtsnachfolger absetzbar?

Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx xxx xxx XXxXXx. Xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxx xxxx Xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx: Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx, xx xxxxxxx xxx Xxxxxx xXxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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5. Grunderwerbsteuer:
Heftige Kritik an der Steuerfalle "Einheitliches Vertragswerk"

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6. Grunderwerbsteuer:
Steuern sparen durch gesonderte Bewertung von Inventar

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1. Hinterbliebenenrenten:
Höhere Hinzuverdienst-Freibeträge ab Juli 2018

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2. Abschlagsfreie Rente mit 63:
Welche Arbeitslosenzeiten angerechnet werden

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1. Fahrscheine:
Überprüfen Sie den korrekten Umsatzsteuerausweis

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2. GmbH-Gesellschafter:
Überprüfen Sie Ihre Abfindungsklauseln

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3. Gebrauchtwarenhändler:
Wird die Kleinunternehmerschwelle erhöht?

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4. Umsatzsteuer:
Vorsteuerabzug trotz ausbleibender Lieferung

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Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx, xxx xxxxxx, xx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xxx xxxxx xxxxxxxxxxx: "Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxxxx xxxxx xxx Xxxxxx xxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx xxxxxxx Xxxxx xxxxx xxxx xxxxxx Xxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx." xXxxxxx xxx x.x.xxxx, X X xxxxxx.

1. Erbschaft:
Vorfälligkeitsentschädigung mindert die Erbschaftsteuer

Xxx xxxx Xxxxxxxxx xxxx, xxxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxx Xxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx Xxxx xxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxx "xxxxxx Xxxxxx" xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xXXx Xxxxx xxx x.x.xxxx xx X xxxxxxx xxxxxxx.

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

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2. Schenkung:
Mitnahme auf Luxuskreuzfahrt verursacht keine Schenkungsteuer

Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxx Xxxxxxxxx xxx XXxXxxxx "Xxx Xxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxxx xxx.

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

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3. Liebhaberei:
Verluste mittels Verfahrensrecht retten

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

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4. Nachzahlungszinsen:
Bayern fordert eine Verzinsung von drei Prozent p.a.

Xxx xxxxxx Xxxxxxxxxxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx x. Xxxxx xxxx xXx. XX X xxxxxx. Xxxxxxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxx xx XxXX xxxxxxx, x XxXX xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x. Xxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxxxxxxx xxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxx, Xxxxxxx xxx Xxxxx xx: "Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxx."

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Xxxxx, Xxxxxxxxxxxx

5. Selbstanzeige:
Zinsen trotz Verfassungsbedenken in voller Höhe zahlen

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

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1. Darlehen:
Mindestanforderungen auch bei Geldvergabe im Freundeskreis

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