Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich
  • Ehegatten-Arbeitsverhältnis: Stundenzettel genau führen
  • Krankheitskosten: Knappe Stellungnahme des Amtsarztes ausreichend 
  • Trennungskinder: Erhöhung von Unterhaltssätzen und -vorschuss 
  • Übungsleiter und Ehrenamtliche: Vorteilhafte Neuregelung ab 2019

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

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Xxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xx xxxxxx XxxxxxXxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, X x X xxxxxxx. Xxx Xxxxxxxxxxxx xxx x xxx Xxxxxxxxxx xxxxxxxxxx x xxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xx Xxxxx xxxxxx xxxxxx: Xx Xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxx, xxxxx xx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxxxxx XXXXxXxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxx.

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I. Beruflicher Bereich

1. Betriebliche Altersvorsorge:
Arbeitgeberzuschuss bei neuer Entgeltumwandlung

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2. Betriebliche Altersvorsorge:
Höhere Gehaltsumwandlung steuerfrei möglich

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx

 

3. Ehegatten-Arbeitsverhältnis:
Stundenzettel plus Auflistung geleisteter Arbeiten

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4. Reservisten:
Aufwendungen aufgrund Reservistendienst nicht absetzbar

Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxx xxx. xxx xx xxxxxx Xxxxxxx. Xxxxx "Xxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxx, xxxx xx Xxx xxxx xxxxx xxxx xx.xxx Xxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx.

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Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx x XXXx, xxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xx XXXx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXXx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXXx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx, Xxxxxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxx.

 

5. Abfindung:
Ist eine Entschädigung wegen Erwerbsunfähigkeit zu versteuern?

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XXXXXXX xxxxxx xxx XXX xxxxx Xxxx xxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxx, xxx xxxxx xxxxxx xxxx xx Xxxxx xxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx. Xx xxxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx x xxx xxxxx xxxxxxxxxxxxxxx xxx x xxxx xx xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx x xxx xxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx xxxx xx xx xxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xx Xxxxx xxxx xxx xxx Xxxxxxx xxx xxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxxx XxxxxxxxXxxxx xxxx xxxxx xx XxxxxxXXxXxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx.xxx XXX xx xxx Xxxxxxx xx xxxxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxx Xxxxxxx xxx xxx.xxx XXX. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxxxx.

Xxx XXX xxx xxx Xxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx:

  • Xxxxxxx xxx Xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx. Xx xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxx xxxxxxxxxxxxx xx xx Xx. x Xxxxxx. x XXxX xxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxx, x.X. xxx xxxxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxx.
  • Xxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxx xxxxxx xxxx.
  • Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxxx xx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx, xxx xxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx XXX xxx xxx Xxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxx xxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx.xxx XXX xxx xx Xxxxx xxx, xxxxxxx xxxx xxx Xxxx xxxxxx xxxxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxx XXX xxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxx xxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxx xxxx xx xx xxxxxxxxx, xxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

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6. Arbeitslosengeld: Nur eine Sperrzeit bei Nichtbewerbung auf drei Angebote

Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxx xx, xxx xxx xxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx xxx, xx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxx xxxx Xxxxxx, xx xxxxxxx Xxxx xxxxx Xxxxxx xxx xx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxx xxx xxx XXX XXXx.

XXXXXXX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, X xx XX xxxx Xx.

  • Xxx xx XxxxxxxxxXxxxxxx xxxxxxx Xxxxxxx, xxx xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx xx.xx.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx Xxxxx xx Xxxxxxxxxxx xxx xxx Xxxx xx xxxxx Xxxxxxxx xx XxxxxxxxxxXxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxx xx XxxxxxxxXxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xx.xx.xxxx xxx Xxxx. Xx xx.x.xxxx xxxxxx xxx Xxxxxxx xxx, xxxx xxx xxxxx xxx Xxxxxxx xxxxxxxx xx xxxxx. Xxx xxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx.
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II. Privater Bereich

1. Krankheitskosten:
Knappe Stellungnahme des Amtsarztes ausreichend

Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx x xxxxx xxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xX xx.x Xxx. x XXxX xxx xx xx Xxx. x Xx. xx XXxXXx.

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  • Xxx Xxxx: Xx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx "Xxxxxxxxxxxxxxxx" xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx.xxx XXXx xxxxxxxxx xxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxx. Xxxxx xxx xx xxx Xxxxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx, xxx Xxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxx xxx Xxxx xx xxxxxxxxxx xxx, xxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx: "Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx". Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx "Xxxxxxxxx" xxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xx XXxXX xxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x XXxXX xxxxxxxxxxxx xxx Xxxxxxx "xxxxxxxxxxxxxxx Xxxxxxxxx". Xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxx "Xxxxxxxxxxxxx" xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxx, Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xx xxx "Xxxxxxxxx" xxx Xxxxxxxxxx xx Xxxxx xxx Xxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xxxx "Xxxxxxxxxxxxx" xx xxxxxxx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxx Xxxx xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx xxx. Xxxxx Xxxxxxxxxx xxx. Xx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxxx xxxx. "Xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx Xxx xxxxxx xxxx Xxxxxxxx xxxxxxxxxx. "Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx" xxx xx Xxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

2. Krankheitskosten:
Aufwendungen für glutenfreie Diätverpflegung nicht absetzbar

Xxx xxxxx Xxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx, xxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxxxx xxx, xxxx xxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxx xxx xxxxxxx. Xx xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxx x xxx Xxxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx Xxxxxxxx XX X xxxxxx.

  • Xxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxx xxxxx xxxx xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxx xxx, xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx.
  • Xx xxxxxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxx. x Xxx. x XX, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx

xxxxxx

III. Kinder

1. Trennungskinder:
Erhöhung der Unterhaltssätze nach Düsseldorfer Tabelle

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx x xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx x xxxxxxxxxx xxxx xxx x.x.xxxx. Xxxxxxx xxxxxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx". Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx. Xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx.

Xx xxx x. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX xxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX xxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxxx xxxx xxxxxxxxxx Xxxxx xx xxxxx Xxxxxxx: Xxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx

xxxxxx

2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. 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.

  • Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx xxx xxxxx XXX, xxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx xx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxx.
  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
  • Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.

XXXXXXX xxxxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx: Xx xxxxxx xx x. Xxxxxx xxx xxxxx xxxx xxxxxx xx x. Xxxx xxxx. Xxxx xxxxx xxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxx xxxx xxx xxxxxxxxxxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xx Xxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxx xxxxxxxxx xxx xxx xx Xxxxx xxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxxxxxxxx

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  • 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.

XXXXXXX: xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxx xxx, xxxx xxxxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxx XXxXxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Übungsleiter und Ehrenamtliche:
Vorteilhafte Neuregelung ab 2019

Xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. xxxxxxx Xxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xxx x Xx. xx XXxXx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, x.X. xxx Xxxxxxxx xx xxx Xxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx Xxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxx, xxxx xxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xx xxx XXX xxx. xxx XXX xx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx: Xxxxxxxx xxxxxxxxx xx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxxx x.X. xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxx xxx xxxxx, xxxxxxxxxxxxxx xx Xxxxxxxxxxxx.

  • Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxx xxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxx "xxx xxxx" xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
  • Xxx xxx Xxxxxxxx "xx xxxx" xxxxx xxx xxx Xxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxx xxx Xxxxxx, xx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xx Xxxxxx xxx, xxxxx xxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx.

XXXXXXX xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx: Xx xxxx xxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx x"xxx xxxx" xxxx "xx xxxx"x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

Xx xxxx xxx Xxxxxx: Xxxxxxxxxxxxxxx .x. Xxxxxxxxxx x XXxXxxxxxxxxxxxxx : Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxx xxxx xxxxxxxxx Xxxxxxx xxx XXX xxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxx xxx Xxxxxxx xxx. Xxx xx xxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx.

Xxxxxxxx:

Xxx xxxx xxx xxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxx xxxxxx xxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxx "xx xxxx" xx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxxx xxx xxxxx xxxxxxxxx:

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Xx xx xxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxx xx xxxxx xxxxXxxxxXxxxxxx xxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxx x.x. xxx xx.xx. xxx xxxxx:

Xxxxxxxxx xxxx XXX x xx xx

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Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx XXX. Xxxxx xxxxxxx xx xxxx xxxxxxxxxxx xx xxxxx xxxxXXXxXxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx Xxxxx xxx Xxxxxx Xxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xx xxx XxxxxxxxXxxxxxxx xx xxxxxx xxxx.

Xxxxx: Xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxx xx xxxxxx xxx xx xxxxxxxxxxxx. Xxx Xxxxxx Xxxxxx xxx Xxxxx xxxx xxxx xxxxxxxx xxx Xxxxx xxx xxx Xxxxx Xxxxx xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx xxx xx xxxx xxxx Xx xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx "xx xxxx" xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xxx xXxxxxxxxxxxxxx x.xxx XXX xx Xxxxx : x Xxxxxxx, xxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xx.xxx XXX : xx Xxxxxxx xxx. Xxx Xxxxxxx xxxx xxxx xxx xxx xxxx xx Xxxxx xxxxxxxx, xxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxx x

xxxxxx

V. Kapitalerträge

1. Aktientausch:
Steuerfalle "Barabfindung" ist rechtmäßig

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxx Xxxxxxxxxxx: Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx x!x xxx Xxxxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx Xx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xx xxxxxx Xxxxx Xxxxxx xxxxx XXxXxxxxxxxxxxx, xxx xx xx xxxx xxx xxxx xxxx xxxxxxxxx xxx.xxx XXX xxxxxxxxxxx xxxxx. Xxxxx xxxx xxxxxx xxxxx Xxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxx xxxxxxx XXxXxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx xx.xxx XXX. Xxx Xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxx x xx x,xxxx xxxx. xx,xx XXX xx xxx xxxxx xxxxx Xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx. Xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx, xxx xxx XX xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX. Xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

XXXXXXXXX: Xxx XX xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXXXx xxxxxxxx. Xxxxxxxx Xxx: Xxx XXX xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxx xxx xxxx xxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx x.x.xxxx xxxxxxxxx Xxxxxx, xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx xxx XXXX X xxxxxx. Xxxxxxx Xxx xxxx, xxxx xxx Xxxxxx xxxxxxxx xxxxxx.

XXXXXXX: xxxxxxxxx xxxx xx xxxx xxxxxxx Xxxxx, xxx xxx xxx xxxxxx Xxxxx xxxx xxxxxxxxxxx xxx x xxx xxxx xxxx Xxxxxxxxxxxx: Xx xxx xxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx, xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx: Xxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxx xxxx xx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx. Xxxxxxxx xxxxx xx xx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

2. Rückabwicklung von Darlehensverträgen:
Nutzungsersatz steuerpflichtig?

Xxxxxx xx xxxxxxxxx Xxxx xxxxx xx xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx xx xx xx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx Xxxx xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xx xx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxx xxx XX XX xxxxxxx. Xxx Xxxxx xxx, xxx xxxxx Xxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx xxx Xxxxxxxxxxxxxx xXxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx. Xxx xxxxx xxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxx, Xx. xxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxxxx x XXxX xxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxx: Xxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx. Xx xxx xxxxxxxx xxx Xxxxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx, xx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. "Xxxxxx Xxxxxx" xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx, xx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Grundstücksenteignung:
Entschädigung für die Enteignung ist steuerfrei

Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxxxx xxx xxxx x xxxxxx xxxxxx x xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxx Xx.

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

 

2. Blockheizkraftwerk:
Eigentümergemeinschaft selbst ist erklärungspflichtig

Xxxxxxxxx: Xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxx x xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxxxx xxxxxx: Xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx, xxx xxxxx xxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxx xxxx, xxxx xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx XxX xxxxxx xx xxxxx. Xxx xxxxxx: Xxxxx xxxx xxxxxxxxxx XxX, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

  • Xxx Xxxx: Xx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxxxxxxx Xxxxx xxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxx xxxx Xxxxxxxxxx xx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxx. Xxx xxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx XxX xxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx. Xxxxxxxxx xxxx xx xx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx.
  • Xxx XXX xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxx. Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxx XxX xxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx: Xxx xxxxxxxx XXXxXxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx "xxxxx Xxxxx xxxxxx", xxx xxxxx Xxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxxx xxx XXX xxxxxxxx xxx xxx Xxxxx, xx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxx, xxxxxxxxx xxxxx xxxx Xxxxxx xxxxxx xxxxxxx. Xxx xxxxx xxxx xxxxxxxxx xx, xx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxx Xxxxxxx x xxx xxxxxxx x xx xxxxxx Xxxxx xxx "Xxxxxxxxxxxxxx" xxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxx xx xx Xxx. x XXxX xxxxxxxx xxx xxxxxx Xxxxxxxx xxxxx. Xxx XXX xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xx xxxxxxxxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx.

 

3. Grundsteuer:
Kein Erlass bei von Anfang an geplantem Gebäudeabriss

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx xxxx xxxx Xxxxxxxxx xx Xxxxxxx. Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxx xx xxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxx xx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxx, xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxx Xxxxxx xx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx, xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx x xxxxx xxx xxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Altersversorgung:
Versorgungsfreibetrag für Mitarbeiter von Krankenkassen?

Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xx x.xxx XXX, xxxx xxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxx xx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxxx xxxxx xxx Xxxxx Xxxxx xx Xxxxxx xxxxxxx xxxxxx, xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxxx xxxx x xxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxx xxxx

  • Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xx Xxxxx xxx xx Xxxxxx xxxxxxxxx xxxxx xxx xxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxx. Xxxxxx xxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx, xx xxxxxx Xxxxxxxxxxxx xx xxxx. Xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx.
  • Xxx XX XxxxxxXxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxx Xxxx xxxxxxxxx xxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. XXXX: Xxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxxxx xxx Xx. XX X xxxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx XXXXXX xxxxx xxxx Xxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxx xxx xxxxxxx xxxx xxx xx Xxxxx. Xxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx Xxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxx Xxx xxxx xxx xxx Xxxxxxxxx xxx xxx XXX xxx xxxxxxxxxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx.

xxxxxx

VIII. Ausland

1. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

  • Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx XXxxXx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxx x.x.xxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxxxxxxx xxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx, xx xx Xxxxx xxx xx xx!x xxxx Xxxxxxxx, xx x xxxx xxx Xxxxxxx, xx x xxxx Xxxxxxxxx, Xxxxxxxx xxx Xxxxxx, xx Xxxxx xxx x x xxxx Xxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxx xXxxxx x.x.xxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx x.x.xxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2018

Xxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx xx x,x x xxxxxxxxxxxxx. Xxxxx XxxxxxXxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxx x xxxx xx Xxxxxxxxx Xxxxxxx x xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx x "Xxxxxx X" x xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx "Xxxxxx XxXxx" xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xx Xxxx xxx, xxx xxxx xxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx! Xxxxx xxxxxxxxx xxx xxxxx XxxxxxxxxxxxxxXxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx: Xx xxxxxxxx xx,xx XXX xxxx xxx XXX. Xx Xxxxx xxxx xxx xx xxxx xx,xx XXX xxxxxxxx, xx Xxxxx xxxx xxxxx xx xx,xx XXX.

Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxx xxx xxx xx xx Xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxx, xxxxx xx xxxx xxxxxxx Xxxx xxxxxx xxxx xxxxx x xxx xxxx xxxxx xxxx xxxx xx Xxxxx xxxx xxxx. Xxx xxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxx xx xxxxx xxxxxxxx XxxxxXxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xxxxxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx

xxxxxx

IX. Selbstständige

1. Wettbewerb "100 Beste Heimatwirtschaften":
Preisgelder sind steuerfrei

Xx xxxxxxx Xxxxxxxxxxxxx, xx xxxx xxx xxxxxx! Xxx "Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx" xxx xx Xxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx XXXXXX Xxxxxx x.X. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxxxxx Xxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxx, xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx xxx x.xxx XXX xXX Xx. xxx xxx x.x.xxxxx. Xxx xxx xx xxxxxxxx xxxx, xxxx xxx Xxxxx xxx xxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx

XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx "xxx Xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx xXxXx Xxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx.

Xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxx xxx. xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx, x.X. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xx Xxxxxxxx xxxxxxxxx xxxxxx xx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxxxx

xxxxxx

2. Betriebs-Pkw:
Vorsteuerabzug für Lamborghini nein, für Ferrari ja

Xxxxxx xxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxx "Xxxxxxx" xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. xxxxxxxxx xxx xxxx xxx x xx xxxx xxxx Xxxxxx xxxx. Xxx xx xxxxxxxxxx xx xxxxx, xxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx "xxxxxx" xxx xxxxxxxx xxxx, xxx Xxxxxx xxx xxx xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxxxxx x xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxx Xxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxxx.

  • Xx xxxxxx Xxxx xxxx xx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxx xxx xx.xxx XXX xxx xxx.xxx XXX. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxxxxx. Xxx XX xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx Xxxxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xx xxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
  • Xx xxxxxxx Xxxx xxxx xx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX. Xxxx xxx xxx XX xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx. xxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx, xxxx XxxX, xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxx, xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxx. Xxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx XX Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxx xx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

XXXXXXXXX: Xxx xxxxxxxxxxx Xxx xxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxx Xxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxx, xxxxxxx xx xxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxx xxx xxx Xxxxxxxx xxxxxxx xxx Xxxxxx xxxxxx.

xxxxxx

3. Betriebsprüfung:
Finanzamt muss Hinzuschätzungen ausführlich begründen

Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx "xxxxxxxxxxx" xxxx xx, xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxxxx xxxx xx Xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxxxx, xxx xxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx.

XXXXXXX xxx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxx xxxx. Xxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx. Xx xxxx xxxxxx xxxx xxxx xxxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx x.X. xx xx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. xxxx xxxxxxxxx xxxxxxxx. Xxxx: Xxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxx xxxx Xxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxx: Xxx XXXxXxxxxx xxx xx.x.xxxx xX X xxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXXxXx xxxx XX X. xxxx. Xx xxx xxx xxxxx xxxxx xxxxxxxx xx xxxxxxxx.

xxxxxx

4. Umsatzsteuer:
Doch keine Steuerfreiheit für Aquafitness-Kurse?

Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.x.xxxx, X xxxx x.xxxxx Xx xx, xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx Xxxxx xxxx Xxxxxxxxxxx xx, xxx xxx xx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxx, xxxx xxxx Xxxxx xxxx xx x Xx. xx XXxX xxxx xxxx XXxXxxxx xXxx. xxx Xxx. x Xxxxxx. x XxXxXxxxXXx xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxx, xxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx.
  • Xxx XX xxxx xxxxx xxxxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx, xxx xxx XX xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxx.
  • Xxx XXX xxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xx Xxxx xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xx xxxxx xxx, xxxx Xxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxx. "Xxxxxxxxxxx" xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xx xxxxx xx xxxxxxxxxx, xxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xx xxxxxx. Xx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xx xx XXX X, xx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

xxxxxx

5. Umsatzsteuer:
Steuerbefreiung von notärztlichen Bereitschaftsdiensten

xxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxx xxxxxx xx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxx, xx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxx Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxx, xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

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

XXXXXXXXX: Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx xx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxx. Xxxxx xxxxx xx xxxxxxx, xx xxx xxxx xxxxxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

xxxxxx

6. Bewirtung:
Aufwendungen für Herrenabende hälftig absetzbare Betriebsausgaben

Xxx Xxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx Xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx "Xxxxxxxxxxxx" xxxxxx xx Xxxxxx xxxxx xxx Xxxxxxx xxxxx. Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxx, xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx. Xxx xxx xx xxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xx.xxx XXX xxxxxxxxx. Xxx XxxxxxxxxxxxxxXxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx.

  • Xxx XX Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xx xxx xxx Xxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxxx, xxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx "xxxxxxxxx Xxxxxx" xxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx.
  • Xxx XXX xxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx "xxxxxxxxx Xxxxxx" xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xXxxx, Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxx XX xxx xxxxxx xxxxx xxxxxxxx, xx xxx Xxxxx, xxx Xxxxxx xx xxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxxx" xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xx xxxxx Xxxx, xxx Xxxxxxx xxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxx, Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx xxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxxx xx xxx XX Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx X, Xx.

Xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx.

xxxxxx

X. Schenkung und Erbschaft

1. Erbschaft:
Angrenzendes Gartengrundstück von Steuerbefreiung ausgenommen

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx. Xxxxxxxxxxx xxx xx xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx XxxxxxxxxxxXxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx.

  • Xxx Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx x xxx xx. x.xxx xx xxxxxxxx. Xxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxx x, xx. x.xxx xxx, xxxxxxx xxxxxx xx Xxxxxxxxxx x xxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx xx Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx "xx xxxxxxx Xxxxxxxxxxx" xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx Xxxx x XxxXxX xxxx xxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx x. Xx xxxxxxx xxx Xxxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx x xxx xxxxxxxx xxx xxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
  • Xx Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx, xxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxx X xxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxx XxXxxxxxx, xxxxxx xxx Xxxxxxxxxx x xxxxxx Xxxxxx xx xxxxxx Xxxxxxx xxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx Xxxxxxxxxx x xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx x xxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xx Xxxxxxxx xxx xxx xx xxxxxxxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xx xxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxx xxxx: xxxx xx xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx xxx xxxxxxxxx x xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx Xxxxxxxxxx x xxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxx, xxx xx xx Xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx, xxxx xx xxx xxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxx x xxxxxxxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx: XX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

XI. Steuergrundlagen

1. Steuerbescheide:
Keine Änderung trotz falsch übermittelter Lohndaten

Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx XXx. Xxx xxxx xxxx xxxxxxxxxxx Xxxxxx, xxx x xx Xxxxxxxxx xx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx, xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx, xxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx, xx xxxx xx xxxxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx x.xx.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxx X xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx. Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxx. Xxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx X. Xxxxxxxx xxxxx Xxxxxxx xxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.

Xxx Xxxxxxx xxxxx xxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx x.X. xxx xx xxx XX xxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxx xxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxx, xxxxx xx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx.

Xxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxx Xxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx. Xxxxxxx Xxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx XX Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xx Xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxx xxxxxx xxxx xxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx xx xxxx XX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx. Xxxx xxxx xx xx Xxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx.

xxxxxx

XII. Soziales

1. Krankenversicherung:
Höherer Zuschuss zur privaten Krankenversicherung

Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.

Xxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx XXxXxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXX xxx xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xx xxx x.x.xxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx x,x Xxxxxxx xx Xxxxx xxxx xxx xxx Xxx. x Xxxx x XXX, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX X, xxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

 

2. Krankenversicherung:
Geringere Belastungsgrenze für Zuzahlungen

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x. X. xx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx x x.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxx:

  • xxxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx: xx x xxx Xxxxxxxxxxxxx,
  • xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxx,
  • xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxx: xxx Xxxxxxx xxx XXXxXxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxx xxx x.x.xxxx xxx xx.xxx XXX xxx xx.xxx XXX. Xxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx,xx XXX. Xxxx xxx Xxxxx xxxx xxxxx xxxxxxx Xxxx xxxx xxxxxx, xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xx Xxxxx xxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxxx: Xxxxxxx xxx xxxx Xxxxxxx

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XXXXXXXXX: Xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxxxxxx xx Xxxxx xxx Xxxxxx xxxx, xxxxxx Xxx xxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxx Xxxx xx xxxxxxxx. Xxxx xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx Xxxx, xx xxx Xxxxxxxx, xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxx

xxxxxx

3. Berufskrankheiten:
Psychische Erkrankungen wegen Stress nicht anerkannt

Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxx, xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxx, xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, X x X xxxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxx. Xx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxx xxxx xxxxxx xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx, xx xxxxx xx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xx xxxxxxx xxx xxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx, xx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxx XxxxxxxxxxxxxxxxxxXxxxx xxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxx, xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxx xxxx, xxxx xxxxx xx xxx XxxxxxxxxxxxxxxxxxXxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxx XxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxx xxxx Xxxxxxxxxxxxxx xxx xxx. "XxxxXxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX XXXx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxxx, xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxx xx xxx XxxxxxxxxxxxxxxxxxXxxxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxx xxxxxxxx xxxx. Xxxxxxxx xxxxx xx xxxx xx Xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXX: Xx xxx xxxx xxxxxxxxxx, xxxx xx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx, xxxx xx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxx xx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxx. Xx xxxx xxxxx XXXXxXxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, xx xxx xxxx xxx Xxxxxxxxx xxxxxx: "Xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx".

Xxxxxxx Xxxxxxxxxxxxx: XXXXxXxxxxxxxxxxxxxxxx Xx. xxxxx: "Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx: Xxxxxxx"

xxxxxx

4. Minijobs:
Bei Arbeit auf Abruf gelten 20 Wochenstunden als vereinbart

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

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