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.

 

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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx. Xx xxxx xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx, xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxxxxxx, xxx xxxx xxx Xxxxxx xxxxxxx, xxxx xxxxx xxxx, xxxx xxx "xxxxxxxxxxxx" xxxxxx. Xxx Xxxxxx xxxx xx xxx Xxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx xx xxx Xxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxxx xxxxxxxxx xx, xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx, xxx xxxx xx xxx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxx.xxxxxx

Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx: "Xxx xx. Xxxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx xxxxx, xxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxx."xxxxxx

Xx, xxxxxxx xxx xxxxxx xxxxxxxxxxx. Xxx xxx xxxxxx xxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx, xxx xx xxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx.xxxxxx

Xx xxxxx Xxxxxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xx xxxxxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx. Xxxxxx XxxxXxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx. Xxx xxx xxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx "xxxxxxxxxxx", xxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xx xxxx xxxxx xxx xx xxx Xxxxxxxxxxxxx. Xxxx, xxxx Xxxxxxx xxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xx.xxx Xxxx xxxxxx xxxxxx.xxxxxx

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

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

Xxx xxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xx Xxx. Xxxx xxx Xxxx xxxxxx xxxx, xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxx.xxxxxx

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Minijob:
Vorsicht - ohne Vertrag gelten 20 Wochenstunden als vereinbart

Xxx x. Xxxxxx xxxx xxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXxXxXx xx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxx xx, Xxxxxxxxxxxxxx xx xxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxx xxx "Xxxxxx xxx Xxxxx" xxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx xXxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxx xx Xxxxxxxx xx xxxxxx. XXXX: Xxxx xxx x. Xxxxxx xxxx xxxxxx xxxxx xxxx xx, xxxxxxx xx Xxxxxxx xxx xxxxxxxxxx xxx xx Xxx. x XxXxXx.

Xxx xxxxxx: Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx x,xx XXX xxx Xxxxxx xxxxxx xxx xxx,xx XXX Xxxxxxxxxx xxx x xx xxxx Xxxxxx xxx Xxxxxx x xxxx xxx XXX Xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxxxxx xxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xx XXX xxxxxxxx, xx xxx xx xxxxxx: " Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx ..... xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx." Xx xxxx xxxxxxxx xxx xx xx Xxx. x Xxxx x xxx Xxxx x XxXxX xxxxxxxxx, xxxxxx xxxxxxx xx xxx xxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxx xx xxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx "xxxxxxxxx" xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx xxxxx xxxxxxx Xxxxx, xxx xxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx. Xxx xxxxx Xxxx xxxxxxxxx xx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx.

xxxxxx

2. Fahrten zur Arbeit:
Geschickte Zuordnung der ersten Tätigkeitsstätte

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

Xxxxx xxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxx x xxxxx xxxxx xxxxxxxxxxxxxx x xx xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xx xxxxx Xxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxx:

  • Xxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx x Xxx. x Xxxx x XXxXx.
  • Xx xxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx Xxxxxxxx:

  • Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxx xxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxx xx xxx Xxxxxxxxxx xxxx xxx, xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxx X xxxxxxx xx xxxx Xxxxx xxx Xxxxx xxx Xxxxxxxx X xx xxxx Xxxxx. Xx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxx xx xxxxx xxx xxxxxx Xxxxxx. Xx xxxxxx Xxxxxxxxxx xxxx xx xxxxxxx xx xx. xxxxxxxxxxxxxx xxx xx xxxx xxx xxxx Xxxxxxx xx Xxxxx. Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx, Xxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxx X xxx x,xx XXX xx xxxxxxxxxx xx xxxxxxx xxxxxx xx xxxxxxx, xx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xXxxxxxxx xx. Xxxx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xx.x.xx xXXxXx X xx, xxxxx xxxxxxx xxx xxxxxx xxxx Xxxxxxx xXxxxxxxx xx.
Xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx:

Xxxxxxxx x: Xxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxx xxx Xxxxxxxx X: xxx Xxxx x x,xx XXX x xx xx x x x

xxx XXX

Xxxxxxx xxx Xxxxxxxx X: xx Xxxx x x,xx XXX xx Xxxxxxxxxxxxxx x xx xx x

xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx X xxxx xxx xxxxxx xxxx Xxxxxx:

xxxxxx

xx Xxxxxx x x Xxxx x xx XXX x

xxx XXX

Xxxxx

x.xxx XXXxxxxxx

Xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxx xxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx:

Xxxxxxxx x: Xxxxxxxx X xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxx xxx Xxxxxxxx X: xxx Xxxx x x,xx XXX xx Xxxxxxxxxxxxxx x xx xx x

xxx XXX

Xxxxxxx xxx Xxxxxxxx X: xx Xxxx x x,xx XXX x xx xx x x x

xxx XXX

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx X:

xxxxxx

xx Xxxxxx x x Xxxx x xx XXX x

x.xxx XXX

Xxxxx

x.xxx XXXxxxxxx

Xxxxxxxx xxxx Xxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, xxx xxxxxxx xxx xxxx Xxxx xxx Xxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx.
Xx XXXxXxxxxxxxx xxx xx.x.xx xXXxXx X xx, xxxx, Xx. xxx xxxxxx xx xxxx: "Xxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx."

XXXXXXXXX: Xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxx, Xxxxxxxx X xxxx Xxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxxxx xx xx Xxxxxxxx x xxxx xx xxx Xxxxxxxxxxx xxxxxxx x.xxx XXX xxxxxxxx xxxx. Xxxxx xxxxxxx xx xx xxxxxx Xxxx xxx xxxx x.xxx XXX xxxxxxx xxxxxx, xxxxxxxx xx xx xxxxxxx Xxxx xxxxxxxxx x.xxx XXX xxx Xxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

3. Tierhaltung:
Kosten für einen 'Schulhund' doch als Werbungskosten absetzbar?

Xxxxx xxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

Xxx xxx xxxxxx xxx xxxxx Xxxxxxxx, xxx xxxxx Xxxx xx xxxxxxx Xxxxx xx xxx Xxxxxx xxxxxxxx xxx xxx xxxx xxx "Xxxxxxxxx" xxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxx xxxxxxxx xxx XX XxxxxxxxxxXxxxx x xxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxx, xxxx xxx xx xxx Xxxxxx xxx "Xxxxxxxxx" xxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx "Xxxxxxxxx" xxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx, xx xx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxx, xxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xx x xxxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxx xx xxx "Xxxxxxxxx" xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx.

xxxxxx

4. Arbeitszimmer:
Kosten für Modernisierung des Badezimmers anteilig 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 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 xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. "Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xx xxxxxx Xxxxxx, xxxxxx x xxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx x xxx xxxxxxx Xxxxxxxx xxxxxxxxx". Xxxx Xxxxx xxx Xxxxx xxxxx xxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxx xxx, xxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxx X, Xxx. xxxxx 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 xxxxxx 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 xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx x x xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx.

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

xxxxxx

5. Dienstliche Fahrten:
Neue Durchschnittswerte für Treibstoffkosten 2018

Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxx Xxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx xxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx xxxx xx xxx XX xxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxx: Xxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx

XXXXXXX xxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx: Xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx,xx Xxxx xxx xxxx Xxxxxx xxx,xx Xxxx xxx Xxxxx. Xxx Xxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:

Xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx x Xxxxx, xxx Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx,xx Xxxx. Xxxxxxxxx xxxx Xxx xx Xxxx xx.xxx xx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx Xxx xxxx: xx.xxx xx : xxx xx x x Xxxxx x xxx,xx Xxxx x

x.xxx,xx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

xxxxxx

6. Fortbildung:
Aufwendungen für Jagdschein nicht als Werbungskosten absetzbar

Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx Xxxxx xx xxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XXX X. xxx. Xx xx x Xxx. x Xxxx x Xx. x XXxX, xxx xxx. xx x Xxx. x Xxxx x XXxX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxx, xxxx x.x. Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx xx xxxxxx Xxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxx Xxxxx, Xxxxxxxxxx, Xxxxxxxx...

xxxxxx

7. Riester-Förderung:
Kürzere Frist für Einwilligungserklärung bei Beamten

Xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx, Xxxxxxx, Xxxxxxxx xx Xxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx!!

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx: Xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxx xxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxx.

xxxxxx

8. Dienstwagen:
Zur erstmaligen Anwendung der Neuregelung für Elektro-Kfz

Xxx x.x. xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xx, xxx xx xxxxxx xxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxx xxxxxxx xxxxx xxx xxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xxxxx, xxxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx:

  • Xxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx xx.xx.xxxx xxx xxx xxx x.x.xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.
  • Xx xxxxxx Xxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxx xxx.
  • Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx. X. Xxxxxxxxxxxxx, Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxx xxxxx xxxxxxxxxx.

Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx, xx xxxxx Xxxxxxxxx Xxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Haushaltsnahe Dienste:
Aufwendungen für Schneeräumen steuerlich begünstigt

Xxxx xxx Xxxxxx xxx Xxxx xx xxxx xxxxxxxxxx Xxxxx xxxxxx, xxxxx xxx xxxx xxxxxx xxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxx xxxxxxxx xxx Xxxxxx xxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xxx xxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxx Xxxxxxxxxx xxx xx x xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx xxxx xx xxxx xxx. xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXxXx.

Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xx Xxxxx xxxx xxxxxxxxx xxx XXX, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xx x xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xx, xxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx. xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

XXXXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx Xxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

xxxxxx

2. Behinderte:
Für Privatfahrten höherer Kilometersatz steuerlich absetzbar?

Xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx "xX", "X" xxxx "Xx" xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxxxxx xxx xx xxxxx "xxxxxxxxxxxx Xxxxxx" xxxxxxxxxx. Xxx xxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx xx xx Xxxx xxx xxx XxxXxxxxxxxxx xxx x,xx XXX.

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx xx xxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx XxxXxxxxxxxxx xxx Xxx xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxxxxxxx x xxx xxxx x,xxxx XXX. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx x,xx XXX xxxxxxxxxxxxxx xxxxxx, xxxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx. Xxxx xxx xxxx xxx "xxxxxx Xxxxxxxxxxxxxx" xx xxxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxx xxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xXX Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx x,xx XXX xxxxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xxxxx xxx. Xxxx xxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx "X", "xX", "X" xxx "XX" xxxxx xxx Xxxxxxxxxxx XXX xxxx. xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xx xxxxxxx xxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxx Xxxxx xxxxxxxxxxx xx xxx, xx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx x xxxx xxx Xxxxxxxxxxx x xxx XxxxxxxxxxXxxxxxxxxx xxx x,xxxx XXX xxxxxxxxx, xxxxx xxxx XxXxXxxxx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxxxx xxxxxx xxxxx.
  • Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxx xx xxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx. Xxx xx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx x,xxxx XXX xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx "xxxxxxx Xxxxxxxxxxxx", xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xx xxxxxxxxxx x.X. xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx.xxx xx Xxxxxx xxx xxxx x,xx XXXxxx xx.X. Xxxxxxxx Xxxx X xxx XXX XXX XxxxXXXXXXXXXX, xxx XX, Xxxxxx, Xxxxxxxx xx. xx.xxx XXX: x,xxxx XXXxxxx Xxxxxxx X x Xxxxxx XXX xxx, xxx XX, Xxxxxx, Xxxxxxxx xx. xx.xxx XXX: x,xxxx XXXxxxx.

XXXXXXXXX: Xxx XXX xxxxx xxxxxxxx xxxxxx xxx, xxxx xx xxxx xxx XXXxXxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxx xxx xxxxxxxxxx XxxXxxxxx xxx xx Xxxx xxxxx xxxxxxxx XxxXxxxxxxxxx xxxxxxx xx xxxxxx. Xx xxxxxx xx "xxxxxxx Xxxxxxxxxxxxxxx" xxx xxxxxxxx Xxxxx xxxxxxxx xxxx, xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxx xxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxx, xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxx, XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxx xxxx Xxxxxxx xxx Xxxx.

xxxxxx

3. Rürup-Rente:
Beiträge im Jahre 2019 mit höherem Betrag absetzbar

Xxx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xx Xxxxxx xxx xxxxxxx x Xxxxxxxxxxxxxx xxx xxx x xxx xx Xxx. x XXxXx.

  • Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
  • Xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

XXXXXXX xxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxx xxx XxxxxxxXxxxx x xxx. xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx x xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxx xxxxx XxxxxxxXxxxx xxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx xx x xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxxx xxx Xxxxx xxx xx xxxxxx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxx.

xxxxxx

4. Spenden und Mitgliedsbeiträge:
Die Attac-Organisation ist nicht gemeinnützig

Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxx x.X. xxx Xxxx xx XxxxxxxxxxXxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxx xxxx xx.xxx Xxxxxxxxxx. Xxxxx xxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxxx xxxx xx x.X. xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xx xxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxx x xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXX xx xx xx, Xx. xxx.
  • Xxx Xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxx xxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x xxxx xxx Xxxxx xx xxxx! xXxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx Xxxxxxxxxx xxx XXX xxx xxx XxxxxxXxxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx "Xxxxxxxxx" xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

  • Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx xx XX xxxxxxxxxxxxx xxxxxxxxx Xxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx x.x. xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx
    Xxx. x Xx. x XXx. Xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xx xx Xxx. x Xx. xx XX xxxx xxx xxx. xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxx" xxxxxxxx xx xx Xxx. x Xx. xx XXx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx.
  • Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx Xxxxxxx xxxx xxxxxxxxxx, xx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxx, x.X. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xx xxx xxxx xx xx Xxx. x XX xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxxx. Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx "xxxxxxxxxxxxxxx xxxxxxx" xxxxxxxxx.

xxxxxx

III. Kinder

1. Ausbildungsfreibetrag:
Für minderjährige Kinder mit Kinderfreibetrag abgegolten

Xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx", xxxx xxx Xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.

Xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxx xxx. Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxx, xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx Xxxxxxxx XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx xxx xxxx XX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx XX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Familiengeld in Bayern:
Jetzt doch keine Anrechnung auf Hartz IV-Leistungen

Xx x. Xxxxxx xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxXxxXXx xx Xxxxx xxxxxxxx, xxxxxxxx xxxxxx xx xxx x. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxx xx Xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx.

  • Xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxx Xxxx xx xxxxxxx xxx xxxxxxx Xxxxxxxxxx, x.x. xxx xx. xxx xxx xx. Xxxxxxxxxxx. Xx xxxxxxxx xxx XXX xxx Xxxxx, xx xxx xxxxxxx Xxxx xxxxx xxx XXX xxx Xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxxx Xxxxxx, xxx xx xxx x. Xxxxxxx xxxx xxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxx xxxx Xxxxxx xxxxxxx xxxx xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xx Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxxx xxx xx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx Xxxxx XXxXxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxx x xxx Xxxxxxxx xxxxxxxxxxxxxxx: "Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx."

Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxx xXXXx xxxxxxxx xxxx, xxx Xxxx xx Xxxx. Xxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xx xx.x.xxxx xxxx Xxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx XXxXxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxxxx xx x.x.xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx Xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx XXxXxxxxxxxxx xxxxxxxxx. Xxxxxx: Xxxx Xxxxxxxxxx xxx Xxxxx XX xxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx" xxx Xxxxxx xxxxxxx. Xx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx XXxXxxxxxxxx xxx xxx xxxx xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxx xXXXx xxxxxxxxxx Xxxxx xxxxx xxx Xxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxx Xxxxxxxx.

xxxxxx

IV. Kapitalerträge

1. Investmentfons:
Die neue Anlage KAP-INV zur Steuererklärung

Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxxx xxxx xxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxx XXXxXXX xxx xxx Xxxxxx XXXxXXX. Xxx Xxxxxx XXXxXXX xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx. Xxx Xxxxxx XXXxXXX xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxxxx x xxx xxxxxx x xx xxx Xxxxxx XXX xxxxxxxxxxx.

Xxx Xxxxxxxxxxx:

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

Xxx xxx xxxx Xxxxxxxxxx xxx XXXxXXX xx xxxxxxxxxxxxxxxxx

  • Xxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx XXX xxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xxxxx xxx Xxxx. Xx xxx Xxxxxx xxxxxx xxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxx. Xxxx xxxxxx Xxx xxx Xxxxx Xxxxxxxxxx xxx XXXX xXxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxx xxx.xxxxxxxxxxxxxx.xx xxx xxxxxxxxxxxxxx Xxxxx.
  • Xxxxxxxx Xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx XXXX xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXXX xxxxxxx. Xxxxxx Xxx xxxx xxxx xxx. xxx Xxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxxx Xxx xxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx Xxx xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx. xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxx.

Xxxxxxx: Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxx XXXxXXX xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx

  • Xxxxxxxxxxx: xx Xxxxxxx xXxxxxx x, xxxxx
  • Xxxxxxxxxx: xx Xxxxxxx xXxxxxx x, xxxxxx,
  • xxxxxxx Xxxxxxxxxxxxxxx: xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xx Xxxxxxx, Xxxxxx x,x, xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

2. Wertlose Aktien:
Depotausbuchung reicht für Verlustberücksichtigung

Xxxx xxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxx. Xx xxxx xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx "Xxxxxxxxxxxxxx" xxx xxxxxxxxxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxxx xxxx xxx XX XxxxxxxxxxXxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxx xxxxxxxxx Xxxx xxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xx xxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxxxx xxxx xx xxxx Xxxxxxxx xx.xxx Xxxxxx Xxxxxx xxx XxXxxxxxx xx xxxxx Xxxxxxxxx xxx x.xxx,xx XXX xxxxxxxx. Xxxxx Xxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxx XXxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxx xx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxxx xxxxx xxxxxxx xxx XxXxxxxxx xxxxx xxxxxxx Xxxxx xxxx. Xx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxx xxxx. Xx xxx xxx xxxxxxxxx Xxxxxxx xxxx xx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxx.

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

xxxxxx

3. Wertlose Anleihen:
Enteignung führt zur Verlustberücksichtigung

Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx "xxxxxx" Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. xxxxxxxxxxxxx Xxxxxxxx. Xx xxxx xxx xx xx Xxx. x XXxX xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxx xxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxx xxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, xx X xxxxx Xx.

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

xxxxxx

V. Eigenheim und Vermietung

1. Grundstücksgemeinschaften:
Vorteilhafte Gewinnverteilung bei Neueintritt

Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx xxx, xx xxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xx xxx xx xxxxxxxxxxxx xxx XxX xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx. Xxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx "xxxxxxxxxxx" xxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xx xxxxx XxX xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxx Xxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xx Xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxxx xx xx. Xxxx xxxx xxxxxxx. Xxxxxxx xxx xx xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xx Xxxx xxxx xxxxxxxx xxx xxx XxX xxx Xxxxxxx xx Xxxxx xxx xx. x,x Xxx. XXX. Xxx Xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxx xx xxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xx xxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xxx xxx xxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxx xxx XX xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx.
  • Xxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx XxX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxx xxx xx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx xxx xxxxxx Xxxx xxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxx xxxxxxxxxxx xxx xxx XXX, xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

xxxxxx

2. Zweitwohnungssteuer:
Berechnungsgrundlage "Jahresrohmiete" unzulässig

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx. Xxxx xxx xxx xxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. x Xxx. x XX xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xXxxxxxx xxx xx.x.xxxx, x XX xxxxx xxx x XX xxxxxx.

  • Xxx xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxxxxx" xxxxxxx. Xxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxx xxxx xxx xxx Xxxxxxxxx x.x.xxxx xxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx XXX xxx xx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx. Xx Xxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxxxx xXx. x XxX xxxxx x.x.x xxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xx xxxxx xx Xxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx x.X. Xxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx.

xxxxxx

3. Grundsteuer:
Bund und Länder einigen sich auf Eckpunkte der Reform

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

Xxx Xxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxx xxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx xx xx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxxx xxxxx, xxxx xxx xx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx, xxx xxx xxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxx "Xxxxxxxx xxxxxx xxx xxxx" xxxxxx.
  • Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxx xXxxxxx xxxxxxxxxxxxxx. Xxxx Xxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxx xxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxx "xxxxxxxx Xxxxxxxxxxxxxxx" xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx.
  • Xxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxx xxxx xxxx xxx x xxxxxxxxxxxx xxxxx.
  • Xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxx X xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxx, xxxx Xxxxxxxxxxx X xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxx.

Xxx xxxxx xxx Xxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx. Xxx xxxx xxxxx xxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxx xxxxx xxx Xxxxxxx xxxx xxx Xxxxxx x xxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx.

xxxxxx

4. Verbilligte Vermietung:
Bestimmung der üblichen Miete bei Gewerbeobjekten

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxx xx Xxxxxxx xxx. xxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxxx: Xxx xxxxXxxxxxxx xxxx xxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx, xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. xxxxxx xx xxxxxxxxx xxx. Xxxxxx xxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx. XXXxXxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxx xxx XXXxXxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. "XXX" xxxxx xxxx "xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx" xXxxxxx xxx xx.xx.xxxx XX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx x.x. xx xxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XXXxXxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx.
  • Xxx XXX xxx xxx Xxxxxx xxx xxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xx xxx Xxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx Xxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx. Xxx xxx xxx Xxxx, xxxx xx xx Xxxxxxxxxxxx xxxxxx xxxxxxxx, xxxxxx Xxxxx xxxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx xxxx. XXXxXxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxxx Xxxxx xx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxx xxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx xxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx Xxxxx xxxxxxxxxx xxxxxx. Xx xxx Xxxxx xxx xxx xxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xx xxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxx xxxxxx xxxx: Xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx.

xxxxxx

VI. Renten und Pensionen

1. Grundsicherung:
Erhöhung des Freibetrages für Riester- und Betriebsrenten

Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: xx x xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxx x xxxxx: xxx XXXx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx: xxx XXX xxxxxxxxx xxxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxXx.
  • Xxxx xxx x.x.xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXX XXXx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX xxxxx: xxx XXXx. Xxx xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxxx xxxxxx xxx, xxxx xxx Xxxxx XXxXxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx xxxx.

XXXXXXX: Xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxxxx XX xXxxxx XXx xxxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX, xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xx x xxx. xx xx x xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx XXX. Xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxx: xx x xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xxxxxxx xxx XXX. Xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxxx Xx.

Xxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx xxxxx xxxx xxx xxx. Xxxxxxxxxxxx X xxx x.x.xxxxx xxx Xxxxxxxxxxxx XX xxx x.x.xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.

  • Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxx xxxxxx xxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxx xxx. "Xxxxxxxxxxxx X" xxxxxxxxxx xxx xxx xxx xx xxxx XXX XXx.
  • Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxxxxx xxxxxxxxx, xxx xxxx xxx xx Xxxxxx xxx xx Xxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX". Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX xXxxxx xxx. xx XXX xXxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xx xxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxxxxx xxxx Xxxxxxx Xx Xxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx xx Xxxxx" xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xx xxxx xxxx xxx Xxxxxxxxxxxx X xxx XX. Xxx XXX xxxxx xxxx xx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx. Xxxx xxxxxx Xxxxxx xxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxxx.

xxxxxx

VII. Selbstständige

1. Minijob:
Kein Firmenwagen für Ehegatten oder Lebensgefährten mit Minijob!

Xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxxx xxx xxx XxxxxXxxxx xXxxxxxxx xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxXxxxxxxxXxxxxxxx xxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx x XXX xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxxxxxxxxxxx xxxxx XxxxxxxXxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx "Xxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xx xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx XXX. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx xxxxx Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx
    x xxXxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xx, xx xxx Xxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx "Xxxxxxxx" xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxx. "Xxxx xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx, xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxx" xXxxxxx xxx XX Xxxxx xxx xx.x.xxxx,
    x X xxxxxxxx.
  • XXXX xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xxxx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxx XXX xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx "Xxxxxxxxxx" xxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx xxxx xxxxxx xxxx, xxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xx.x. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxxx xxx XXX, xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxx xxxxxxxxxx xxx.

Xx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxxxxxxx: Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx Xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx XxxxXxxxxxx xxxxxxxxxxxx xxxxx x xxx xxxx xxx xxxx xxxxx xxx Xxxx. Xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

XXXXXXX xxx xxxx xxx XX Xxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx Xx.

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

XXXXXXXXX: xxxxxx Xxx xxx xxxxxxxxxxxx xxxxx Xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxx xxxx xxxxxx xxx xxx xxxxxxxxxxxx.

xxxxxx

2. Kleinunternehmergrenze:
Wann durchlaufende Posten zur Überschreitung führen

Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx "xxxxx" xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx xx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxx "xxxx Xxxxxxxxx" xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxx xxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx "xxxxxx" xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xx xxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx.xxx Xxxx, xxx Xxxxxxxx xxx xxxx xx.xxx Xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx, xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx Xxxx xxxxxxxxxxxxxx xxxxxx xxx. Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx, xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxx "xxxx Xxxxxxxxx" xxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxx xxxxxxxxx.
  • Xxxxxxxxxxx xxx XX: Xxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xx Xxxxx xxx xxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxxx xxxxxx Xxxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx xx xxxxxxx Xxxxx xxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxxx xxx xx Xxxx xxxxxxxxx Xxxxxxxx xxxxx xx xxxxxxx Xxxxx xxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxxx xxx xx xxxxxxx Xxxxx xxxxxxxxxxx. Xxxx xx xxxxxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx xxxx xxxxx xxx "xxxxxxx" Xxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxxxxx xxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx. xxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx XXxXxxxxxxxxxxxxxxx. Xxxxxxxx: Xxx XXxXxxx xxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx "xxxxxxxxxx." Xxxx xxxxxx xxxx xxxxxxxx xxx Xxxxx, xx xxxxx "Xxxxxxxxxxxx" xxx Xxxxxx xxx XXxXxxxxx xx xxxxxx xxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx XXxXxxx xxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxx "xxxxxxx" Xxxxxx xxxxxxxxxx.

xxxxxx

3. Rechnungen:
Unzureichende Leistungsbeschreibung nicht immer schädlich

Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx, xxxxxxx xxxxx xxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxx xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxxx xxx Xxxxxx "Xxxxxxxxxxxxxxxxx" xxxxxx xxxxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xXXXx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xX X xxxxxx. Xxxxxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxxx xxxx: Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx XxXX xxxxxx xx xxxxxx Xxxxxxxxxxxx x xxxxxx xxx xxx XXX x xxxxx xxxxxx xx, xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xXxXXxXxxxxxxxxxxx xxx xx.xx.xxxx, Xx. Xxxxxxxx "Xxxxxxx Xxxxxxxxxx"x.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx XxXXxXxxxxx xxx xx.xx.xxxx xXx. Xxxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx. Xxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx XxXX xxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxx XxXX, xxx xxxxxx xxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxx.

xxxxxx

4. Umsatzsteuer:
Vorsicht bei reinen Eigentumsgemeinschaften

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

Xxxxxxxxx: Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxX xxxxx xxxxxx Xxxxx xxx xx xxx xx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx. XXXX: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx xxx xxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxx xxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxx xxxx XxX xxxxxxxxx, xxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxx xxx XXX xxxxx. Xx xxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx, xxx xxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxx xxxx. Xxx XXX xxxxxxxxxxx xxxx xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx.
  • Xxx XXX xxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxx x xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx, xxxxxx xxxxxxx, xx xx xxxxxxxx xxx XxX xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxx x.X. xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx "xx Xxxxx xxx", xxx xx Xxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxx.

Xxxxxxxx: Xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxx xx xx xx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx x: Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx x: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx "XxxxxxxxxxXxX" xx. Xx xxxxx xx xxx XxX xxxx xxxxxxxxxxxx Xxxxx xxxx. Xxxxxxxxxxxx. Xxxx xxx xxx XxxxxxxxxxXxX Xxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx: Xxxxx Xxx xxx xx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx XxX "xxxxxxxx", xxxxxxx Xxx xxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaft und Schenkung:
Bescheide für Juni bis November 2016 anfechten

Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxx xxx xx.xx.xxxx xx XxX xxxxxx xxx xx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xx.x.xxxx xxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxx xx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxx xx x.xx.xxxx xxx Xxxxxxx xxx x.x.xxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx x.xx.xxxx xx xxxxx "xxxxxxx Xxxxxxxx" xxxxxxx xxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx, Xxxxxxxxx xxxx xxxx xxx xx.x.xxxx xx xxxxxxxxxxx, xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx "Xxxxxxxxxxx" xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xx xxx Xxxx xxx x.x.xxxx xxx xxx x.xx.xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX X xxxx xxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xx.xxx Xxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx x.xx.xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxx.
  • Xxxx Xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx: Xxxx xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxx. Xx xx xxxxxxxx xx xxxxx: Xxx xxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxx Xxxx, xx xx xxxxxxx. Xxxx xxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx. Xx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxx xxxxxxxx. Xxx xxxx xxxxx xxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuererklärung:
Verspätungszuschlag bei verspäteter Abgabe

Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx.X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xx.xxx XXX. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX xxxxxx xx xxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxx Xxxxxxxxxxx xxx xxxx xxxxxxx xx x.x.xxxx xx Xxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.
  • Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
  • Xxxxx "XxxxxXxxxxxxx" xxxx xxxxxxxxxx xxxxx, xxxx
    xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx,
    xxx Xxxxxx xxx Xxxx Xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx,
    xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx
    Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

xxxxxx

2. Einkommensteuer-Vorauszahlungen:
Jetzt Antrag auf Herabsetzung stellen

Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxxxxx. Xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx x.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx. Xxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx xx xxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx xx xxxx. Xxx xxxxxxxxxx xxxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxxx xxxxxxx xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xx Xxxxx xxxx xxxxxxxxxx xxxx xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx Xxxxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxx Xxx xxxxxxxxx xxxxxxxxxx xx xxxx Xxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx.

xxxxxx

X. Ausland

1. Auslandstätigkeit:
Sonderausgabenabzug für Sozialbeiträge im Nicht-EU-Ausland?

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx. xxxx xxx xxx Xxxxxxxxx.

Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XXXxXxxxx xxxxxxx xxx xxx Xxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx XxxxxxXXXxXxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

  • Xxx xxxx xxxx: Xxxx xxx xx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx "xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxX xxxxx.
  • Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx XXxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx. "Xx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx" xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx, xxxx xx xxx xx.xx.xxxx xx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx XXxxXXXxXxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxxx xxxx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx XXxxXXXxXxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxX xxxxx. Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxX xxxxx.

XXXXXXXXX: Xxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxxxx xxx xxxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xXX Xxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx XXxxXXXxXxxxx, xxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xx.X. Xxxxxxxxx, Xxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. x Xx.x XXxX xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx"xxxx xxxxx xxxxxxxx" xxxxxxxx. Xxx xx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xx xxxx xXxxxx xxx.

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

xxxxxx

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!