SteuerSparbrief - aktuelle Ausgabe

Steuern sparen aktuell

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

 

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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Bei Flugpersonal Heimatflughafen als erste Tätigkeitsstätte

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2. Fahrten zur Arbeit:
Bei Streifenpolizisten Dienststelle als erste Tätigkeitsstätte

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3. Fahrten zur Arbeit:
Gibt's bei befristetem Arbeitsverhältnis erste Tätigkeitsstätte?

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4. Auswärtstätigkeit:
Versicherungsbezirk ist kein weiträumiges Arbeitsgebiet

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5. Doppelter Haushalt:
Mietkosten nach Beendigung weiterhin absetzbar?

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6. Arbeitszimmer:
Abzug auch bei Piloten und sogar bei Flugbegleitern möglich

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  • Xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxx XX Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxx. Xxx Xxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xx Xxxx xxx, xxx xxxxx Xxxxxx xxx x,x x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx x xx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, x X xxxxxx Xx. Xxxx xx xxxxx xxxxxxxx Xxxxxx xxx xxx XX Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx "xxxxxxxxxxxx" xxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxx x.x.xxxx xXX X xxxxxx xxx xxxxx xxxxxxxxxxx: "Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxxxxxxxxxx xxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx."

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxx. Xxxxxx xxxxx xx xxx xxx "Xxxxxxxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xx. Xxx "Xxxxxxxxxxxxxxxx" xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXX: Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxx xxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxx xxx XXX xxxxx xxxxxxxx Xxxxxx xxxxxxxxxx:

  • Xxxxxxxxx xxx xx xxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx xx xxxx xxxxxxxxxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxx.
  • Xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

7. Arbeitszimmer:
Kosten für Modernisierung des Badezimmers nicht absetzbar

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxxx Xxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxx Xxxx xxxxxx xxxxxxxxx, xx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxx xxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxx, xxx Xxxxxxx. Xxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxx, Xxxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxx xxxxxxxx, xxxxxxxxxxx xxx xxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx, Xxxxxx, Xxxxxxxxxx, Xxxxxxxx xxx Xxxxx xxxxxxxx, Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx, xxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxx xxx xxxxxxxx. Xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxx xxx Xxxxxx xxx x,xx x xx x.xxx XXXx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx x.X. Xxxxxxxxxxxx, XxxxxxxxxXxX xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxx Xxxx, xxx x xxx xxx Xxxxxxxxxx xxx xxx Xxxx x xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx. Xxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxx, xxxxxxx xxx xxxx xxxxx "xxxxxxxxxx Xxxxxxxxxxxxxx" xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx

xxxxxx

8. Arbeitslohn:
Anspruch auf Urlaubsabgeltung ist voll zu besteuern

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx. Xx xxxx xxx xx xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxx xXxXXxXxxxxx xxx x.xx.xxxx, Xxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxx xxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xXX Xxxxxxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxx xxxx xxxxxxxxxxxxxxx xxx xxxxxxx xx xxx x xxxxxxxxxxxxxxx. Xx Xxxxxxxxx xxxx xxxx xx xx Xxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xx Xxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx, xxxx xxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxx, xxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xx, xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxx xxxx xxxxx xxxxxxx Xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

9. SFN-Zuschläge: Wann gilt eine Zulage als "neben dem Grundlohn" gezahlt?

Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx x.xx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx xxx Xxxxxx xxx xxx Xxxxx, xx XXXxXxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxx xx xxxxxxxxxxx. Xxx Xxxxxx xxxxx xx xxx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx. Xxxxxxxx xxxx xx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxx xxxxx xxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxxx xxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx Xxxx" xxx xxx "Xxxxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxx. Xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx XXX xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxx, xxxxxxxx xxxxx Xxxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxx XXX xxxx xx xx XXxX xxxxxxxxxx xxxxxxx xxxx.
  • Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xx xx XXxX xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxx xxxxxxxx, xxx xxx. xx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx.

XXXXXXXXX: Xx xxx Xxxxx xxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx XX XxxxxxXxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx XX Xxxxxx Xxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxxx xxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

10. Verdienst:
Übernahme von Steuerberatungskosten bei Nettolohnvereinbarung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx, xxxx. xx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxx.

Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xXXXx XxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxx, X xxxxxxxxxxxxxxxXx xxxxXx xxxx. Xxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxx" xxxxx xxx Xxxxxx "Xxxxxxxxx." Xxx xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxx xx xxxxxx, xxxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx.

XXXX: Xxx Xxxxxxxxxx xxx xxxxxxxxx xx xxxxx Xxxxx xxxxxxx xxxxxxxxx. Xxx XXX xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxx xxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx. Xxx XXX xxx xxxxx xxxxx xxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxxxxxxxx: XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX: Xxxx Xxxxxxx xxx XXX xxx xx xxxxx xxx Xxxxxxxxx, xxxx xx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxx

xxxxxx

11. Elektrofahrzeuge:
Steuervergünstigung auch bei Überlassung von E-Scootern

xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx. Xxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xx Xxx xxxx xxx xxx "XxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxxxx" xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx XxXxxxxxxx xxx. XxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx: Xx, xxxxxxx xxx. Xxxxxxxxxxx Xxxxxxxxxx, XxXxxxxxx xxx xxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxXX. Xxxx xxx xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx xxx XxxxxxxxXxx.

XXXXXXX: Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx XxXxxxxxx xxxxxxx, Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxx xx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxx, xxxxxxx xxxx xxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Wohn-Riester:
Ablösung eines Darlehens für einen Hausanbau ist schädlich

Xxx xx Xxxxx xx xxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xx xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxxxx x xxx xx xxxxxxxx XxxxxXxxxxxx. Xxx xxxx xxx Xxxxxxxx xx xxxxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

"Xxxxxxxxxxxxxxx" xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxx, xxx Xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xx xxxxx Xxxxxxx xxxx xxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx, xxxx xxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx x"Xxxxxxxxxxxxxxxxx"x xx xxxxxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxx xXxxxxx xxx xx.x.xxxx, X X xxxxx. Xx xxxxx xxxx xxxxx "xxxxxxxxxxxxxxxx" Xxxxxxxxxx xxx xxx xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

  • Xxx Xxxx: Xxxxxxxx xxxxxxxx xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx. Xx Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xx. xx xx xxxxxxxxxxxxx. Xxxxxx xxxxxx xxx xxxxxxx xx Xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx x"XxxxxxxxxxxxxXxxxxxxx"x. Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xx.xxx XXX xxx xxx xxx xxx xx.xx.xxxx, xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx x"XxxxxXxxxxxx"x. Xx xxxx xxxxxxxxxx xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxx Xxxxxxxx xxxxxx Xxxxxxxx xxxx xxx "Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx". Xxxxx xxxxxxxxxx xx xxx xxxx xx.xxx XXX xxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxx "XxxxxxxxxxxxxXxxxxxxx" xx.
  • Xxx XxX xxxxxx xxx Xxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx x.X. xxx xx xxx Xxx. x XXxX xxx. Xxx Xxxxxxxxxx xxx xxxx xxx Xxxxx xxxxx, xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxx xxx xxx XXX xxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxx xxxxx "Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxx" xxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx xx xxx Xxx. x Xxxx x Xx. x XXxX xxxxx xxxxx xxxxxxxx.
  • "Xxxxxxxxxx xxxxx Xxxxxxx" xxxxxxx xxx Xxxxxxxxx xxxxx xxxxx, xxxxxx xxxxx xxxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxx xxx "Xxxxxxxxxx xxxxx Xxxxxxx" xxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx. Xxxx xxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxx xxxx "Xxxxxxxxxx xxxxx Xxxxxxx", xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx. xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx.

XXXXXXXXX: Xx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx XxxxxxxxXxxxxx xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx, xx xxx xxx "xxxxxxxxx" Xxxxxxxx xxx xxx Xxxxxxx xxxxxx. Xx xxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XxX xxxxxxxx xxxx. Xxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xxx XXxXx. Xxx XxxxxXxxxxxxXxxxx xxxx xx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xx Xxxxxxxx, xxxxxx xxxxxxxx xxxxxx, xx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx, xxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

2. Scheidung:
Auffüllungszahlungen an Versorgungswerk nur beschränkt abziehbar

Xxx xxx Xxxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxxx xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxx Xxxxxxx "xx Xxxx xxxxx", xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x.X. xx xxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxx xxx xxxx, xx xxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxx Xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xx XXxX x xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxx xxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx x"xxxxxxx Xxxxxxx"x. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx xx xx xxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxx xxxxx Xxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxxxx xx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxxxx xxxxxxx Xxxx xxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx xxxxx Xxxxx, xxxxxxx xxxxxxxxx xxxxx xxxxxxx Xxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx, xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx xxx Xx. X X xxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Haushaltsnahe Dienste:
Fahrtkosten an Kinder für Einkäufe nicht abziehbar

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

XXXXXXX xxx xxx XX xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xx xxxx xxxxxxx Xxxx xxxx Xxxxxxx xxxxxxx xxxxx xxxxxxx, xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxx, Xxxxxx, Xxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

xxxxxx

4. Sonderausgabe:
Wie ist die Erstattung von Kirchensteuer zu erfassen?

Xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx XxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxx xxxx, xxx xx xxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx.

Xxx xxxx xx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx, x.X. xxxx Xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

  • Xxxx Xxxxxxxxxx xxx xxxx: Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx x xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx xxx x xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxx xxxx xxxx: Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxx xx Xxx. xx XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx Xxxx xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. Xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx x XXX. Xx xxxxxx Xxxx xxxx xxx xxxxxxxx Xxxxx xxx xxx XXX xxxxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx: Xxx xxx xx xxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxx xxx xxxxx x xxxxx Xxxxxxxxx xxx Xxxxxxxx x xxx Xxxxxxxxx xx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

xxxxxx

III. Kinder

1. Kindergeld:
Vater muss an Mutter ausgezahltes Kindergeld zurückerstatten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxxx Xxxxxx xxx xx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xx xxxxxx Xxxxx xxx Xxxxx xxxx xxx Xxxxxx xxxxxxx xxxx xx xxxxx xxxxxx Xxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx. Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxx Xxx xxx Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxx xxx xxx Xxxxx xxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xx xxxxx xx xxx, xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxx, xxx xxx xx xxxxxx Xxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx xxxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxx xxxxxx Xxxx Xxxxxxxxxx xxx xxxxxx xxxxxx xxx xxx xxx Xxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx. Xxxxxx xxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxxxx, xxxxxx xxx Xxxx xxxxxxx xx Xxxx xxxx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxxxxx, xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxx. Xxxxxxx xxxxx xx Xxxxxxxxx xxx xxx xxxxxx xxxxxxx, xxx Xxxxxxxxxx xxx xxx xxx Xxxxx xxx xxx xxx xxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xx xxxxxx Xxxxxxx xxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxx. Xxxxx xxx xxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxx xxx xxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.

xxxxxx

2. Kindergeld: Wann ist eine Zweitausbildung noch begünstigt?

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

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx "xxx xxxxx xxx Xxxxx" xxxxxxxxx xxxxxx, xxx Xxxxxxxxxx xxxxxxx xxxx. Xx xxxxxx xxxxxxxx xxxxx xxx, xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxx Xxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXX X xxxxx, XXX X xxxx, XXX X xxxxx, XXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxx xx xxxx Xxxxxxxx xxxx xx xx xxx Xxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx XXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx x. XXX X xxxxxx. Xx xxxxx xxxxx Xxxxxxx xxxx xx xx xxx Xxxxxxxxxx xxxx Xxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXX X xxxxx, XXX X xxxxx, XXX X xxxxx x. XXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxx xxx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXX xxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxx xx Xxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxx xxxxxxx:

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxx XxxxxxXxxxxxxxx Xxxx xxxx xxx Xxxx xxxxxx, xxx Xxxxxxxxxxx xxxx Xxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Kindergeld:
Ablehnung von Stundungsersuchen oftmals rechtswidrig

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxx xx xxxxx Xxxxx xx xxxxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxx xxx. Xxxx xxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx XxxxxxxxXxxxxx, xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx xxx xXxxxxxxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx XXx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx.

Xx xxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx XxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx.

Xxx Xxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxx. Xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xx xxx Xxxxxx xx xxxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XXX X xxxxx xxxxxxxxx xxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

xxxxxx

4. Aktion Tagwerk "Dein Tag für Afrika":
Spende von Arbeitslohn ohne Steuerabzug

"Xxxx Xxx xxxx Xxxxxx" xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxx Xxxxxxx x.X., Xxxxx, xxxxxxxxxxx xxxx. Xx xx. Xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx. Xx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx. Xxx xxxx xxx.xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxx Xxxxx, xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx. Xxx Xxxxxx Xxxxxxx x.X. xxxxxx xxx Xxxxxxxxxxx, xxx Xxxx xxxxx xxx xx xxx Xxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxx xxxx x,x Xxxxxxxxx Xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx Xxxxxx, Xxxxxx, Xxxxxxx, xxx Xxxxxxxxxxxxxxx, Xxxxxxx Xxxx, Xxxxxx xxx xxxxxxxxxx xxxxxx.

Xx xxxxxxxx xxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx, xx xxxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx Xxxx xxxxx xxx xx Xxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx xxxx:

  • Xxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx.
  • Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxx Xxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx "Xxxxxxxx" xxxx xxx "xxxxxxxx Xxxxxx" xxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxx Xxxxxx, xxxxxxx xx xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxx xxx Xxxxxxxx, xxx xxxxxx Xxxx xx Xxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxx Xxxxxx Xxxxxxx x.X. xxxx xxxxx xxx xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx: Xxxxxx Xxxxxxx "Xxxx Xxx xxxx Xxxxxx"

xxxxxx

5. Elterngeld:
Gehaltsnachzahlungen können das Elterngeld erhöhen

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXXXx. Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxxxxx xxxxxxxxxx xxxxx "xxxxxxxxx Xxxxx" xxx xxx xxxx xxxxx xxxx xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxx "xxxxxxxxxx" xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx "xx Xxxxxxxxxxxxxxxxxx xxx". Xxxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxx xxx.x.xxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxx xxx x. xxx xx. Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxx xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxx xxx xx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxx Xxxx xxxx xxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxx xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xXxxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxx xx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx "xx Xxxxxxxxxxxxxxxxxx xxx". Xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXXx xxx xx.x.xxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXX: Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx "xxxxxxxxx Xxxxx" xxxxxxxxx xxxx. Xxx xxx xxxxxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxx, xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

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

xxxxxx

IV. Nebentätigkeit

1. Betreuer:
Aufwandsentschädigung aus der Landeskasse nur begrenzt steuerfrei

Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxx x.xxx XXX xxxxxxxxx xxxxx xxx x Xx. xxx XXxXx. Xxxxx xxxx xxxxxxx xxx xx x Xxxxxxxxxxxxxxxx xx xxx XXX xxx Xxxx xxxxxxxxxx. Xxx x Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxxxx xxxx XXX x x x x.xxx XXX .x. x.xxx XXX x xxx XXXx. Xxx xxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxx xxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xx Xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

xxxxxx

2. Betreuer:
Höhere Vergütungen für berufsmäßige Betreuer und Vormünder

Xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxx xx. XXXx.

xxx Xxxxxxxxxxxxxx Xxxxxxxx: Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxx. x XXXx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxxx xxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxx Xxx. x XXXx. Xxx xxxxxxx xxxx Xxxxxxxx xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxx xxxxxxx xx xxxxx XXX xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxXx. Xxxxxxxxxx xxxxxxx xxxx xxx xx x Xxxxxxxxxxx xxxx XXX x x x x.xxx XXXx. Xxx xxxx xxx x Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxxx Xxx. x Xxxx x XXXx. Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xx. xxx XXxX xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXXXx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxx xxx, xxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxx. Xxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx:

  • Xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xx,xx XXX, xx XXX xxxx xx,xx XXX xxx x Xxx. x XXXXx.
  • Xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx XXX, xx,xx XXX xxxx xx XXX xxxxx x xxx x XXXXx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xx xxx xx. Xxxx xxxx xxxxxxxxxx.

  • Xxxx Xxxxxxxxxxxxxxxx xxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx x xxx xxxx xx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX, xx,xx XXX xxxx xx XXX xxx x XXXXx.
  • Xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx XXXX xxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx
  • Xxxxxxxxxxxxxxxxxx X, xxxxxx xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxxx X, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxxx X, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx.

Xxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

V. Eigenheim und Vermietung

1. Handwerkerleistungen:
Keine Anrechnung von Baukindergeld

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx XxXxXxxx xxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx x.X. "Xxxxxxxxxxxxx xxxxxxx" xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx x.X. xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XX xxxxxX xxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx Xxxxx xxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxx XxXxXxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Angehörigen-Mietvertrag:
Keine hälftige Vermietung der gemeinsamen Wohnung

Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX xxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx XXX xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxx. Xxx Xxxxx xxxxx xxxxxx Xxxxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxx, xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx, xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx. Xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxx Xxxxxxx xxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx.

xxxxxx

VI. Selbstständige

1. Umsatzsteuer:
Vorsteuerabzug aus Bewirtungskosten trotz Formfehlern

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx. Xx xxxxx Xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxx xx xxx xx xxx Xxxxx, xx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

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

XXXXXXXXX: Xx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxx xxxxxxx xx xxxxxxx Xxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx, xxxx Xxxxxxx xxx xxx. xx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxx, Xxx, Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx. xxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx.

xxxxxx

2. Bargeldgeschäfte:
Elektronische Kassensysteme bald melden

Xx xxx x.x.xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx x"xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx: Xx xxx xxxxxxxxx Xxxx xxxxxxx Xxxxxx xxxxx xxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx XXXxXxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxx. Xxxxxxx: Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xx.x.xxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxx xxxx x.x. xxxxxxxxxxx: xxx Xxx xxx XXX, xxx Xxx xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx. xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx. xxx Xxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxx. Xxxx Xxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxx xx x.x.xxxx xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxx xxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx, xxxx Xxxxx xx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xx xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxx: XXXxXxxxxxxxx xxx xx.x.xxxx

XXXXXXX: Xxx Xxxxxx xxxxx xxxx xxx xxx xxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxx XXX xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxx xxx Xxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx.

xxxxxx

3. Ehegatten-Arbeitsverhältnis:
Sind Zeitwertkonten für Ehegatten zulässig?

Xxx xxxxxxxx Xxxxxx, xx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xx xxxxxxx, xxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxx xx. Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxx x xxxxxxxxxx xxxxxxxXxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxxxxxx xxxxxx "xxxxxxxxxxxxxxx" xxx. Xx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxxx xxx xxx xx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxxx, xxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxx xxx Xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

Xxxx xx xxx Xxxxxxxxxx Xxxxxxx xxxxx xxxx, xxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xx. X X xxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

4. GmbH:
Zeitwertkonten für Minderheitsgesellschafter sind zulässig

Xxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx xxxxxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx XxxXxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. Xxx xx Xxxxx xxxx xxx xxxx xxx XXX xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx XxxXxXxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxx xxxx xxx Xxxxxxxxxx: Xx Xxxxx xxxx xxx xxx XXX xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx x xxxxxx xxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx x xxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx. Xxxx xxx xxxx x xxx xxx "xxxxxxxx" Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXXX x. xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xx xxxxxx xx xxxxx xxxxxxx Xxxxxxx. Xxx: Xxxxx xxx xxx Xxxxxx, xxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx. xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxx:xxxx.

Xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

5. Investitionsabzugsbetrag:
Bei einem Firmen-Pkw hilft nur das Fahrtenbuch

Xxxx xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxx xxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xx XXxXx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx XXX xxx x.x., xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx. Xxx "xxxxxx xxxxxxxxxxxxxxx" xxxxxxxx xxxxxxxxxx xx x.

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx XxxxxxxXxx xxx xxx xxxx xxxx Xxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxx xxx xx xxxxxxxxxx, xxx XXX xxxx xxxxx Xxxxxxxxxxx xx xxxxxx, xxxx xxx Xxx xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx xx xxxxxxxxxx, xxx XXX xx "xxxxxxxx", xxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx, xxxx xxxx xxx Xxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx x xxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxx xxxxxxx XXX. Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxx Xx xx. Xx xx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxx. Xxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxx, xxx xxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxx xx x. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx xxxx xxxxxx x xxx Xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxXxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xx Xxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxx Xx, xxx xxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxxXxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxx: Xxx xxxxx XXX xxxx xxxxx XxxxxxxXxx xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxx xxx Xxx xxxx Xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx XXXxXxxxxxx xxxxxxxxx xxxx xxx xx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XXXX X xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX

xxxxxx

VII. Schenkung und Erbschaft

1. Familienheim:
Steuerbefreiung im Fall der Renovierung des geerbten Hauses

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxx xx x. Xxxxxx xxxx xxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xx, xxx xxx Xxxxx xxx xx xxxxxx Xxx xxxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxxxxxxxx xx xx. Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx xx x. Xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xx Xxxxx xxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xx Xxxxx xxxx, xxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx XXX xxxxxx xxx, xxxx xxx Xxxxxxx xxxx xxxxx xxxxxx xxx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx XX, xxxxxx xxxx Xxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxx, xx xxx xxxxxxx Xxxx xxxxxxxxxx xxx.

XXXXX: Xx xxx Xxxxxxxxxxx, xxx "xxxxxxxxxxxxx" xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx:

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

2. Erbschaft:
Kosten für Steuererklärungen des Erblassers sind abziehbar

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxx xxx, xx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx x xxx xxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx x xxxx xxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxx xx xxx Xxxxxxx xxxxx xxxxxxxxx, xxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxx xxxx Xxxxx xxx xxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxxx xxx Xxx xxxxx Xxxxxx xxxxxxx xxx Xxxxxxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxxxx, xxx xx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxx. Xxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxx" xxx xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxx Xxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxxxxxx.

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

xxxxxx

3. Erbschaft:
Kosten für Wohnungsauflösung des Erblassers nicht abzugsfähig

Xxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xx xxx xxxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxx, Xxxxxxxx xxxxx XX X xxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxxxxxx xxxx x xxxx xxxxxxxxxx x xxx xxx Xxxxxx xxxxxx, xxxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx.

xxxxxx

VIII. Steuergrundlagen

1. Trennung:
Verweigerung der Zusammenveranlagung kann missbräuchlich sein

Xxxxxxxx, xxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx. Xxxx xx xxxxxx Xxxxxxx xxxx xxx XxxXxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxx xxx. Xxx xx xxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxx. Xxxx xx xx xxxxxx Xxxx xxx XxxxxXxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx: Xx, xxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxx. x Xxxx x XXX xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xx XXxXx xxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxx. xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x XXX xxxxxxxx xXxxxxxxxx xxx x.x.xxxx, xx XX xxxxxxx.

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

XXXXXXXXX: Xxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX XX xxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx. Xxx XxxXxxxxxxx xxxx xxxxx xxx xxxxxxx xxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx x"Xxxxxx X"x xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXx XX xxxxx, XXX xxxx X. xxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx XxxXxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx. Xxx xxxxxxx xxxxx "xxxxxxxxx" xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Steuerzinsen:
Einspruch gegen Vorläufigkeit der Erstattungszinsen einlegen

Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x,x Xxxxxxx xx xxxxxx Xxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx, xxx XXx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx XxXX xxxxxxx, x XxXX xxxxxxxx.

Xxx xx XxxxxxXxxxxxxxx Xxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx XXxXx xxxx X X. xxx,x. Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xx xxxx xxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxx Xxxx xxxx, xxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx.

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

xxxxxx

Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx x xxx.xxxxxxxxxxx.xx x Xxxxx xx.x.xxxx.
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

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