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.

 

xxxxxx

I. Beruflicher Bereich

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

Xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxxx "xxxxxxxxx" xxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxx xxx xxx Xxxxxx, xxxxxxx xxxxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx. "Xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxx, xxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx. xxxx XX X. xxx.

  • Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.
  • Xxxx Xxxxxxxxx xxx XX Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxxxx xxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxxxxxxx xxxx xx xxxxx xxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxx xxxxx xxxxxxxxxxx xxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx xxx XX Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxx xxx "Xxxxxxxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxx xxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxx!

Xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxxxx xxxx. "Xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxx, xxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx" xXXX xxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxx Xxxxxx xxxxxxxxxx:

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

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

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

Xx xxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx: XxxxxxXxxxx Xxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxx, xxx xxxxxxx xxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxx xxxxxxx xxx xx "xxxxxxxxxxxx" Xxxxx xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, xxxxxxxxxxxxxxx xx xx.x.xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx. Xxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxx xx Xxxx. Xxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx.xxx XXX. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx XXX xxxxxx xx xx, xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx.X. xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxx.

  • Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxx xxxxx xxxxxx xx, xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxx xxx Xxxxxxxxxxx x xxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx, xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.
  • XXXX: Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxx xX x.x Xxx. x Xxxxxx x xxx x XXxXx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx, xxxx xx xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx, Xxxxxxxxxx xxxxxxx xxxxxx.
  • Xxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxx, "xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx" xxx x Xxx. x Xxxx x Xx. x x.X.x. xx x Xxx. x Xxxx x XXxXx. Xxx xxxxxxxx xxxxxxxxxxxx: Xxx "xxxxxxxxxxxx" Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx!

XXXXXXXXX: Xxx xxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxx. Xxxxxx xx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xxxx xx xxxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxx xxxx Xxxxxxxxxx, Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

3. Doppelter Haushalt: Vorfälligkeitsentschädigung bei Verkauf der Zweitwohnung

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

Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxxx xxxx xx xx xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx, xxxx xx xxxx xx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxx XX XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxxx.

  • Xxxxxxxxxxxxxx xxxx: Xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx XxX xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxxx Xxxxxxx xxx "xxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx.
  • Xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxx, xx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xXxxxxxxxxxxx, xx xxx x xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx

4. Abfindung: Steuervergünstigung auch bei eigener Kündigung?

Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xx. xx XXxX xxx xxxxxxx xxxxx xx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx". Xxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx: xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxx xxx xxxxxxxxxx x.x. xxxxxxxxxxxx, xxxx xx xxxx xx xxx "xxxxxxxxxx Xxxxxxxx" xxxxxxx. Xxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx. Xxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx, xxxx xx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx, xxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx XXX xxxx xx xxx Xxxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xx xxxxxxx xxxx, xxx xxx "xxxxxxxxxx Xxxxxxxx" xxxx. Xxxxxxxx xxx xxx xxxxx, xx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxx xx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

5. Firmenwagen: Kostenübernahme infolge Falschbetankung steuerpflichtig

Xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx" xxx x Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx.

  • Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxx, xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxxxx xxx Xxxx, xxxx Xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx Xxx Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxx xx xxxx, xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xx xxxxxxxx. Xx xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxxxxx XxxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx. Xxxx xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXX Xxxxx xxx xx.xx.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxx

6. Erholungsbeihilfe: Steuervergünstigung für Urlaubszuschuss des Arbeitgebers

Xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxx xxx xxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xxxxxx. Xxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxx, xxx XXX xxxx xxx Xxxxxxxxx xxx xx XXX xxxx xxxxx Xxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx, xxx Xxxxxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxx Xxxxxx xxxxx xxxx xxxxxxx xxxxxxx xxxx.

  • Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxx xx xxxxxxxxx, Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.
  • Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xx xx xxx Xxxxx xxx, xxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxx xx Xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.
  • Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xx, xxxx xxx Xxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx.
  • Xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx, xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx. Xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx Xxxxx xxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxx xxx xxxxx xxx xx xxx XXX xxxxxxxxxx xX x.xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxx.

II. Privater Bereich

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

Xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxx xXxxxx x xxx xx.xxx Xxxx, Xxxxx x xxx xx.xxx Xxxx, Xxxxx x xxxxx xx.xxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxxxx. Xxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx x xxx x x.

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

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxxxxxxxx x xxx xxxx xx xxx x.x.xxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxxx xxx x.x.xxxxx.

XXXXXXXXX: Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxxxxx x xxx xxxxxx xx xxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxx.
XXXX xxx xxx XXX xxxxxxxxxxx: Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx, xxxxxxx xxx. xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx. xx xxx XXx xxxxxxxxxxxx xxxx xxxx xxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx xxxx x.X. xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XX xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx.

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

Xxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx Xxx xxx xxxxxxxx Xxxxxx:

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx

........... XXX

Xxxxxx Xxxxxx xxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx.

Xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xx:

xxxxxx

Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xxxxxxxxx Xxxxxxxxx:

.......... XXX

xxxxxx

Xxxxxx xxx

xxxxxxx xxxxxxxxxx Xxxxxxxx

xxxx Xxxxxx

Xxxxxxxx
xxxxxxxxxx Xxxxxxxx

xxxx Xxxxxx

Xxxxxx xxx
Xxxxxxxxxxxx

xxx xxx Xxxxxxx

Xxxxxx xxx
Xxxxxxxxxx

xx x Xxxxxxx

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

x x

xxx xx.xxx XXX

xxx xx.xxx XXX

xx xx.xxx XXX

......... XXX

x ......... XXX

x ......... XXX

Xxxxxxxxx Xxxxxxxxx xxxxxxxxx

x ......... XXX

.x. ..........XXX

Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx

.......... XXX

xxxxxx

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx: Xxxxxx Xxx xxxx xxx XxxxxxxXxxxxxx, xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxx....

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

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

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxx, xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxx. Xxxx xxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

  • 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

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx: xx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxx xxxxx xx xxxx xxxxxx xxxxxxx xxx, xxxxx xxx xxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxx. xx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxxxxxxx xxx xxx XXX xxx Xxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxx.

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.
  • Xxx Xxxxxx xxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx, xx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxx xx Xxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxxxx. Xxxx xxxx xx xxxxx xxxxxxx Xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx.

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.
  • Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxx x.xxx XXX. Xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxx xx Xxxxx xxxx xxx XxxxxxxxxXxxxxx x.xxx XXX xxxxxxxxx. Xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx.xxx XXX.

Xxxxxxxxxx Xxxxxx
xxx Xxxxx xxx xxx Xxxxxxxxxxxx: xx x xxx xxx. x.xxx XXX

xxxxxx

x.xxx XXX
.x. x.xxx XXX

Xxxxxxxxxx
xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx: xxx. x.xxx XXX

xxxxxx

x x.xxx XXX
.x. x.xxx XXX

Xxxxxxxxxxxxxxx xxxxxxx

xxxxxx

x xxx XXX

Xx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx
Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx
xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx

xxx.xxx XXX

.x. x.xxx XXX


xx.xxx XXX

Xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx
Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx: x.xxx XXX

xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

x xxx.xxx XXX


xx.xxx XXX

xxxxxx

.x. x.xxx XXX

Xxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxxxxxxx: x.xxx XXX x x.xxx XXX
Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx: x.xxx XXX x x,xx XXX

xxxxxx

x xx.xxx XXX

x.xxx XXX
x.xxx XXX

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

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.
  • Xxxx xxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx"x.

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

x.xxx,xx XXX xxxxxxxxx,

  • 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.
  • Xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx xx xx x, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxx Xxxxxxxxx xxxxxxxx, xx xx x xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx xx xxxxxxxx xx x xxxx xxx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.
  • Xxxxx, xxx xxxxx x.xxx,xx XXX xxx Xxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

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.
  • Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xx x xxx xxxx Xxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.

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:

  • Xxx Xxxxxxxxxxxx xxxx xxx xx xxx xx Xxxxx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxxxxxxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx XXX xxx xxx XXX, xxx xxxx xxxxxxx Xxxxxx xxxxxx xxx XXX xx Xxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxx

xxxxxx

xxxx

x.x. xxx xx.x.xxxx

xx x.x.xxxx

Xxxxxx xxx xxx x. Xxxxxxxxxx

Xxxxxx xxx x. xxx xx. Xxxxxxxxxx

Xxxxxx xxx xx. xxx xx. Xxxxxxxxxx

xxx XXX

xxx XXX

xx

xxx XXX

xxx XXX

xx

xxx XXX

xxx XXX

xxx XXX

Xxxx Xxxxxx xx xxx xxxxx Xxxxxxxxxxx xx xx Xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

  • xxx Xxxx xxxxxx xxxxx Xxxxx XXxXxxxxxxxxx xXxxxxxxxxxx xxxxxxx xxxx
  • xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxx xxxx
  • xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx XXX XXxXxxxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxxxx, xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x XXXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxxxxx xx x. Xxxx xxxx xx Xxxxx, xxxxx xxx xxxxxxxxxxxxx xxxxxxx xx x. Xxxxxx xxxx. Xxx Xxxxx xxxxxx xxx, xxxx xxxx Xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxx. Xxx xxxx xxx xxx XXX xx xx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx: Xx xxxxxxxxxxxxx XXXxXxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxx xxx XXXxXxxxxxxxxxxxxxxxx, x.X. xxxxx xxxxx XXXxXxxxxxxxxxxxxxxxxxxx Xxxxxx xx XxxxxxxxxxXxxxx, xxxxx Xxxxxx xxxxx xxx Xxxxxxxx. Xxx Xxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxx xxxx Xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxx xxx xx,x Xxxxxxx xxx xx Xxxxxxx xxxxxxx.

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.

Xxx Xxxxx xxxx xxx Xxxxxx xxx, xx xxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx xxxx Xxx. x XXX xxxxxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxx x xxx Xxxxx x xxxxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxxx xxx Xxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxx xxxxx xxxx xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX XX xxxxxxx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxx xx. Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xx. Xxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xx x.xxx XXX xxxxxx xxx. x.xxx XXX xxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

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.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxx xx xxxxx "Xxxx xxx xxxxxx"xXxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx "Xxxxxxxxxxxxxxxx" xxxx xxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xx
x xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, Xxxxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxx, xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx,
x xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx
x xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxx xxxxxxx.

XXXX xx xxxxxxx xxx Xxxxxx, xxxx xxx Xxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx x xxx xxxx xxx "Xxxx xxxx Xxxxxxxxxxxxxxxx" xxxxxxx xx xx Xxx. x Xx. xx XXxX. Xxxxxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xx xxx Xxxx xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx:

  • Xxxxxxx xxxx xxx Xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxx x xxxx xxxxxxxxx x xx xxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxxxxx xxxx xxx Xxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxx, xxxx xx xxxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxx xxx "Xxxx xxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xX xx.x Xxx. x XX xxx Xxxxxxxxxx xxxxx.

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.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

  • "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.

XXXXXXX: Xxxx xxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx xxx Xxxx" xxx, xxx xxx Xxxxxxxxxxx xxx "xxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxxxxx. Xxxxxxx xxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx.

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.

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxx xxx xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx Xxxxxx xxx xx xxx.xxx Xxxx xx Xxxx xxxxxxx, xxxxxx xxxxx xxx xxxx xxxxx Xxxxx xxxxxx xxxxx. Xxxxxxx xxx xx Xxxxxxx xx Xxxxx xxx xxxx xxx xxx.xxx Xxxx xxxxxxxxxxx. Xxx XX Xxxxxxxxx xxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx.xxx Xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxX Xxxxxxx xxxxxx xx xxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx XX Xxxxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx.

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.