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 und gibt Ihnen viele Steuertipps. Aus der Flut an ständig neuen Gesetzen, Gesetzesänderungen, Urteilen und Erlassen filtern wir die Themen heraus, die Sie betreffen können. So bleiben Sie steuerlich auf dem Laufenden, können frühzeitig reagieren und Ihre Steuerspar-Chancen nutzen.
Der SteuerSparbrief erscheint monatlich und hat einen Umfang von rund 16 DIN A4-Seiten.

 

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I. Beruflicher Bereich

1. Arbeitszimmer: Muss das Arbeitszimmer für die Tätigkeit erforderlich sein?

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2. Auswärtstätigkeit: Kosten für die Benutzung eines Privatflugzeugs absetzbar?

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3. Doppelter Haushalt: Vorfälligkeitsentschädigung bei Verkauf der Zweitwohnung

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4. Abfindung: Steuervergünstigung auch bei eigener Kündigung?

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5. Firmenwagen: Kostenübernahme infolge Falschbetankung steuerpflichtig

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6. Erholungsbeihilfe: Steuervergünstigung für Urlaubszuschuss des Arbeitgebers

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II. Privater Bereich

1. Außergewöhnliche Belastungen: Wie Sie die zumutbare Belastung jetzt berechnen

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2. Unterhalt an Angehörige im Ausland: Verschärfter Nachweis bei Bargeldübergabe

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

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx, x.X. Xxxxxxxxxxxxxxxxxx, xxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxx Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxx Xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxx xxx. Xxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx xxxx: Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxx xxxx xxxxxx xxx XXX xxx: "Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx." Xx xxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx.

3. Unterhalt an Lebensgefährtin: Keine Anrechnung von fiktiven Einkünften

Xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, "xxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx" xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxx, Xxxxxxxx. Xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx, xxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx, x.X. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxxxx: xxxxx xxxxxxxx xxx Xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx

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XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • Xxx xxx xxx. "xxxxxxxxxxxxxxxx Xxxxxxxx", xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxx Xxxxxxxx xxx Xxxxx XXxXxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

4. Bundestagswahl am 24.9.2017: Wie Spenden an Parteien begünstigt sind

Xxx Xxxxxxxxxxxxxx xx xx. Xxxxxxxxx xxxx xxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xx xxx xxxxxx xxxxx xxx xx Xxxx Xxxxxx x xxxxxxx xxxx xx Xxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxx: Xxxx xxx xxxxxx xxxx Xxxxxxxxx Xxxxxxx xxxxxx xxxxxxx x,xx Xxxx xxx xxxxxxxx xxxxxx xx Xxxx xx Xxxxxx xXxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxx, xxx Xxx xxxxx Xxxxxx xx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xx x.xxx Xxxx xxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xXxxxxxxxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxx xxx xxx xx Xxx. x xxx Xxxxxxxxxxxxxxxxx.

Xxxxxx Xxx xxxxxxxxxx, xxx xxxxx Xxxxxxxx xx xx xxxxxx xxxxxxx Xxxxx xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx

Xx xxxx xxxx xxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx! xXxxxx: xx.x.xxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xx x Xxx. x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxx xx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx x xxx xxxx xxx xxxxxxxxx Xxxxx:

  • Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx xxx XXX xxx. x.xxx XXX xxx xxx Xx. x XXxXx.
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Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xx Xxxxx xxxx xxx XxxxxxxxxXxxxxx x.xxx XXX xxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx.xxx XXX.

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5. Parteispenden: Zuwendungen an die NPD nicht mehr steuerbegünstigt

Xxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx: Xxx Xxxxxxxxx xxx XXX xxx xxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xx xxxxxx xxxxx xxxx Xxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxx x xx xxx Xxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxx.

Xx xxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxx x,x Xxxxxxxxx Xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxxx xx xxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx "Xxxxxxxx, xxx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx." Xxx XXX xxxx xxxx xxxxx xxxx xxx xxx Xxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxxx.

  • Xx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xXxx. xx Xxx. x XX, xxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx"x.
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XXXXXXX: Xxx XXX xxx xxxx xxxxxxxxxxxxxxxxxxxx, xxxx xx xxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx: Xxx XXXXX xxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xx xx.x.xxxx xxxx xxxx x,xxXxxxxxxxXxxxxxxxxxxxxx x xxxxxxxxx xx xxx xxx XXX xxxxx. Xxxx xx Xxxxxx xxx xx.x.xxxx xxx xxx xxx xx,x Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

6. Pfändungsschutz: Höhere Pfändungsfreigrenzen ab Juli 2017

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx x. Xxxx xxxxx xxxxx xxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x. Xxxx xxxx xxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx x.xxx,xx XXX xxx x.xxx,xx XXX. Xxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxxx xx x.x.xxxxx

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  • xxxxxxxxxx xxx,xx XXX xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx,xx XXX xxxx xxx xxxxxx xxx xxxxxxx Xxxxxx. Xx xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x.xxx,xx XXX xxxxxxxxx.
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XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxx x"XxXxxxx"x. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xXXXx

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III. Kinder

1. Trennungskinder: Verbesserungen beim Unterhaltsvorschuss ab Juli 2017

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxx Xxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx. Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx.xxx Xxxxxxx xxxxxx.

  • Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxx. Xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx.
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XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx:

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2. Ausbildung: Wann der Ausbildungsunterhalt Grenzen hat

Xxxxxxx xx xxxx Xxx. x XXX xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xx xxxxxx xxxxxxxxxx xxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxx xxxxxx Xxxxxxx xxxxxx xxxxx "Xxxxxxxxxx" xxxxxxxxxx xxxxxxxx xxxxx: Xxx Xxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xXxxxxx xxx xxxxxxxxxxxx xxxx xxxxxx, xxx Xxxxxxx xx xxxxxxxx. Xxx xxxx xxx xxx. XxxxxxxXxxxxxXxxxxxxxXxxxxx.

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3. Kindergeld: Kindergeldanspruch auch für die Zeit des "Work and travel"?

"Xxxx xxx xxxxxx" xxx xxxx xxxxxxxx Xxxx xxx Xxxxxxx, xxx xxx xxx xxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxx xxxxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx, xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxx. Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxx, XXX. Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxxx xxx XxxxxxxXxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx.

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  • Xxxxxxx xxxx xxx Xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx x xxxx xxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxx.
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XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx "Xxxx xxx xxxxxx"xXxxxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx. Xx xxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxx xxxx. Xxx xxxx xxxx xxxxxxxx xxx, xxxx xxx Xxxx xxxxx xxxx xxx Xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx XxX xXxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxx xx xxxx xxx xxxxxxxx xxxxxxxx xx xxxxxx xX xx.x Xxx. x XX xxx Xxxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxx.

IV. Nebentätigkeit

1. Aushilfen: Bei befristeter Nebentätigkeit weniger Lohnsteuer und mehr Nettolohn

Xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxx xxxxxx Xxx xxx xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx xxxxx XXxXx.

Xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx XX xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx xxxxx Xxxxxx x.xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxxxx Xxxxx x.xxx XXX xxx xxxxx xx.xxx XXX xx Xxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxx x.xxx XXX Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx XXX. Xxx Xxx, xxx xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx,

  • xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx,
  • xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx,
  • xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx,
  • xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxx xxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

2. Nebentätigkeit: Notärzte im Rettungsdienst jetzt sozialversicherungsfrei

Xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxx, xxx xxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx.

Xxxxx xxxxxx xxxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxx x xxx xx xxx Xxxxx xxxxxx xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X xx X xxxxx Xx.

XXXXXXX xxxxx xxxxxxxxxxxx xxx xxxx xxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x XXXXx" xxx x.x.xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx: Xx xxx xx.x.xxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXX XXx.

  • Xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xx.x.xxxx xxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxxx Xxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxx xxx xxx XXX XXx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxxx xxx xxx x Xxx. x Xx. xxx XXX XXXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxx Xxxxx xxx xx Xxx xxx x Xxx xxx xxxxxxxxxxxxxxx Xxxxx. Xxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxx XXX. Xxxx xxx xxxxx xxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, X xx X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxx

V. Kapitalerträge

1. Kontenabruf: Neuer Rekord und neue Erweiterungen bei der Kontenspionage

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

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXX xxx.x.xxxxx xxx x. Xxxxx xxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxXxxx Xxxxxxx xxxxx xxxxxx. Xxx xxx XxXxx xxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx! xXXxXxxxxxxxxx xxxxxxx xxx xx.x.xxxx, X. xxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxx xxxx xx Xxxxx xxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx! Xxxx xxxxxxxx xx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx XxXxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXx. Xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx Xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxx.

  • Xxxx xxx xx.x.xxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxx, Xxxxxxxxx, XXxxxXxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x XXx. Xxxx xxx xx.x.xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxx, xxx xxxx xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxx xxxxxxx xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxx.
  • Xxxx xxx x.x.xxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxx xxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx xxx xxxx Xxx. x Xx. x XXXx.

XXXXXXX xxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xx.xx.xxxx xxx xxx XXXxXxxxxx xxxxxxxxxx xxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xXxXxXxXXXXx xxx xx.xx.xxxxx. Xxxxxxxx Xxxxxxxx xxxxxx Xxxxxx xxxxxxx xxx XXXx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xx xxx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx: Xx xxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx. Xxxx xx Xxxxxxx xxx xxx xx Xxx. x Xx. x xxx xx XXx.

XXXXXXX xxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXXx.

XXXXXXX xxx xxxx xxx Xxxx xxxx xxx xxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxx x xxxxxxxxx xxx.xxx xXxxxxxx: xxx.xxxx. Xxxx xxx xxxx Xxxxxxx xx xxxxx xx Xxxxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxx: Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx.xxx Xxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx: xxx.xxxx. Xxxxxxxxx xxxx xxxx xxx.xxx Xxxxxxxxxxxxxx xXxxxxxx: xxx.xxxx. Xxx xxxxxx: Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx x.xxx Xxxxxxx xxxxxxxxxxxx!

Xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx.

2. Konten im Ausland: Automatische Kontrollmitteilungen ab September 2017

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

XXXXXXX: Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xx. Xxxxxxxxx xxxx xxxxxxxxxxx, xx xxxx xxxx xxxx Xxxxx xx Xxxxxx xxxxxxxx, xxx xxxxxxx Xxxx xxxx xxxxxxxxx xxxxx! Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xx.xx.xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxx xx xxx x.x.xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, x. X. Xxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxxx Xxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx.

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxx xxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.x.xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxxx.

Xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx x.x. xxxxxxxx Xxxxxxx xxxx: Xxxxxxxxxxxxx, Xxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxx Xxxxxx, Xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxx xXxxx xx Xxx, Xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxx, Xxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx Xxxxxxx, Xxxx Xxxxxxxxx xxx Xxxx, Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxx, Xxxxxxxx xxx XxxxxxXxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx.

XXXXXXX: Xx Xxxxxxxxx xxxx xxxxxx xxxxxxx Xxxxxxx xxxxx, x.x. xxx Xxxxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxx xxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx: Xxxx Xxxxxx xx xxxx

VI. Eigenheim und Vermietung

1. Ferienwohnung: Verkauf auch bei Selbstnutzung steuerpflichtig?

Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxx xx Xxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx.

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx" xxxxx xxxxxxx xxx, xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xx Xxxxxx xxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX xxxxxxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx.

  • xXxxx Xxxxxxx xxxxx "xxxxxxx Xxxxxxxxxxx", xxxx xxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xx.X. xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxx xxxxx xxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx.
  • xXxx Xxxxxxxxxxxxx xxxxxx xx xxx xxx Xxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxx xxxx xxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxxxxxxxx, xxx. xxxx xxx xxxxxxxxxxx, xxxxxxx xxxxxx, xxxxxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx.

2. Langjähriger Wohnungsleerstand: Besteht noch Einkünfteerzielungsabsicht?

Xxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxx xx xxxxxxxxx, xxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxx. Xx xxxx xxxx xxxx xxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx.

Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx, xxx xxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx, "xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx, xxxxxxx xxxx xxxx xxx xx Xxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxx xxxxxx Xxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxxx. Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx, x. X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

VII. Renten und Pensionen

1. Rentenanpassung: Differenzierte Rentenerhöhung zum 1. Juli 2017

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx x.x.xxxx xx Xxxxxx xx x,x x xxx xx Xxxxx xx x,xx x. Xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxx xx,xx Xxxx xxx xx,xx Xxxx xXxxxx xxx. xxx xx,xx Xxxx xxx xx,xx Xxxx xXxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx.

  • Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx x,xx x xx xxx xxxxx Xxxxxxxx xxx x,xx x xx xxx xxxxx Xxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxx xxxx xxxxx xxx xxx. XxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxx xxx xxx xxx. "XxxxxxxxXxxxxx" xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx, xxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx.

XXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxx xxxxx xxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xx: Xxx xx Xxxxx xxxx xx Xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxx Xxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxx Xxxx Xxxxx x xxxx xxxx xxx xxxxxxxx Xxxxx x xxxx Xxxx Xxxx xxx xxx Xxxxx xxxx. Xxxxxxxx xxxx xxxx Xxxxxxx, xxx xxx Xxxxx xxxx xx Xxxxxxxxx xxxxxx, xxx Xxxxx xx Xxxxxx xxxx xxx xxxxxxxxx Xxxxx xxxxxxx. Xxx xxxxxx: Xxx Xxxxx xxxx Xxxx xxxxxxxx Xxx xxxxxxx Xxxx Xxxx x xxx xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxx.

Xx Xxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xx,x x xxx xxxxxxxxx Xxxxxxxxxxx Xxxx xxxxxxx: xx,x xx. Xxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxx xxx Xxxx. Xx xxx x.x.xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xXxxx xx xxx Xxxxxxxxxx xx xxx xxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xx x.x.xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx x.x.xxxx xxxxxxxxxxx.

xxxxxx

2. Vorgezogene Altersrente: Neue Regeln bei Weiterarbeit

Xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxxx xxxxxxxx, xxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx. Xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxx xx xx xxx Xxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXxxxx xx xx xxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx.

XXXXXXX xxxxxx xxx "xxx. "Xxxxxxxxxxxxxxxxx" xxx x.xx.xxxx, xxxx xx xxx x.x.xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xxx xxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx x Xxx. x Xx. x XXX XXx. Xxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx: Xxx xxxxx xxxx xxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxxx Xxxxxxxxx xxxxx Xxxxxx "xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxx Xxxxx x x Xxxxxxx xxxxxxx xxxx.

Xxx xx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx: Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxx xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxx, xxxx xxx x. Xxxx xxx Xxxxxxxxxxx.

x Xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx.

Xx xxxx xxxxx Xxxxxxxxxxxxxx: Xxx xx x.x.xxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxx xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx.

x Xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx Xxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx.

VIII. Selbstständige

1. Bewirtungskosten: Aufwendungen für Gartenfest können absetzbar sein

Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx "xxxxxxxxx Xxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXxX xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx, xx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx "xxxxxxxxx Xxxxxx" xxx xxx xxx Xxxxxxxxxxxxxxx "xxxxxxxxx" xxxx xxxxxxx. Xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxx xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxx Xxxxxxxxx.

2. Prostitution: Aufzeichnung aller Geschäftsvorfälle und Einnahmen erforderlich(!)

Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxx. Xxx xx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxx xxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xx. x XXxX, xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxx xx xx XXxX xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxxxx, xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX. Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx XXxX xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xxx. x XXxXx. Xxx xxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xx XXxXx. Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxx xxx Xxxxx, xx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxx.

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  • "Xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxx xx xxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxx xxx Xxxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx."
  • Xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxx Xxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx. "Xx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx xxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx."
  • Xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxx XXx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxx x Xxxxxx xxx Xxxxxxxxxxx xxxx, xxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxx xxx, Xxxxxxxxx xxx Xxxxxx xxxx Xxxx xxx. xxx Xxxxx, Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx Xxxx xxx. xxx Xxxx xxx Xxxx x xxxxx xxxx xxxxxxx xxx xxxxx xxxxx xx xxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx.

IX. Sonstiges

1. Kuriose Bestrafung: Verurteilter Steuerhinterzieher als Privatpilot ungeeignet

Xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx XxxxxxXxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

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Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx, xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx, xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxx Xxxxx xxxxxx Xxxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx.

2. Steuererklärung: Die Mühe kann sich lohnen!

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxx xx,x Xxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx! Xxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx x.xxx Xxxx. Xxx xx xxxxx xxxx xxxxxx: Xxxx xx Xxxxxxx xxxx x,x Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx x.xxx Xxxx xxxxxxx! Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxx Xxxx xXxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

Xxx Xxxxxxxxxx Xxxxx Xxxxxxxxxx xxxxxxx Xxx xxxx xxx xxxxx: Xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx.

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