Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Auswärtstätigkeit: Erhöhung der Verpflegungspauschbeträge
  • Auswärtstätigkeit: Neuer Übernachtungspauschbetrag für Berufskraftfahrer
  • Sachbezüge: Einschränkung von begünstigten Arbeitgeberleistungen
  • Außergewöhnliche Belastungen: Unterhaltszahlungen im Januar leisten
  • Familienheim: Übertragung an Kinder nach Erbfall steuerschädlich
  • GoBD: Neue Richtlinien für die digitale Buchführung liegen vor

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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I. Beruflicher Bereich

1. Auswärtstätigkeit:
Erhöhung der Verpflegungspauschbeträge

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2. Auswärtstätigkeit:
Neuer Übernachtungspauschbetrag für Berufskraftfahrer

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3. Fahrten zur Arbeit und mehr:
Freifahrtberechtigung für Soldaten

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4. Sachbezüge:
Einschränkung von begünstigten Arbeitgeberleistungen

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5. Midijob:
Geänderte Berechnung im Übergangsbereich bis 1.300 Euro

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6. Mahlzeiten- und Unterkunftsgestellung im Rahmen der 24-Stunden-Pflege

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7. Verdienst:
Erhöhung des Mindestlohns zum 1.1.2020

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Xxxxxxxxxx Xxxxxxxxxx: Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxx XXX : x,xx XXX x xx,xx Xxxxxxxx. Xxx xxx x Xxxxxx xxxxxxx xxx xxxxxx! Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

xxxxxx

8. Verdienst:
Sind Langzeitvergütungsmodelle steuerbegünstigt?

Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx, xxx xxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxx xxxxxxxxxxxxx Xxxx xxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx: Xx xxxx xx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxx xxxx xxx Xxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxx x xxx xx xxx Xxxx xxxx x xxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx. Xxxxx xxxxxx "Xxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx, xxx xx xxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxx XX xxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXxxx Xxxx Xxxxxxxxx Xxxxxx x XXXx xxxxxxxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxx Xxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Krankenversicherung:
Doppelt versichert in gesetzlicher und privater Versicherung

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx x xxxx Xxxxxxxx xx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx x xx xxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxx xxx xxxxxxxxx Xxxxx: Xxx xxx xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxx, xxxx xx xx Xxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx xx xxxxxxx XXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

  • Xxxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx.
  • Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXx.

XXXXXXXXX: Xxxxx xxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxx xxxx xxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxx "xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx, Xx. xxx.

Xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Außergewöhnliche Belastungen:
Unterhaltszahlungen im Januar leisten

Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxxxxxx:

  • Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx, xxxxx xxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. x.xx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxx, xxxxxxx xx Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxx xxx xxxxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xx xxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxx. Xxxx xxx XXX xxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx XX Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx: Xx xxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxx, xxx xx xxxxxx Xxxxxx x xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxx Xxxxxxx xx Xxxxxxxx xxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxx. Xxxxxxx Xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx xx Xxxxxx xxxx xxxxxxxx Xxx xxx xxx xxxxxx Xxxxxxx xx xxxxxx Xxxxx.

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

xxxxxx

III. Nebentätigkeit

1. Nebentätigkeit:
Anweisungen zur Steuerfreiheit für Übungsleiter und Ehrenamtler

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.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx XXX Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxxxxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx xx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx,

Xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx XxxxXxxxxxxxXxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx.

Xxxxxxxxxxxx xxxx xx xxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxx xxx xx.xx.xxxx xXXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxx xxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxx xxx xxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx. Xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxx:

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx, xxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxxxxxx x.xxx XXX xx Xxxx, xxxxx Xxxxxxxxxxxxxxxx x.xxx XXX. Xx xxx xxx xxxxx xx xxxxxxx:

Xxxxxxxxx

x.xxx XXX

xxxxx. Xxxxxxxxxxxxxxxxxx

.x. xxx XXX

Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx

Xxxxxxxxx xxx xxx. x XXX xxxxxxx xxxx, xxxxxxxxxxxxx

xxxxxx

.x. xxx XXX

Xxxxxxx

xxx XXX

Xxxxx xx x.x. Xxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx, xxxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxx Xxxxxxx xx xxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxxx.

Xxxx xxxx xx xx xxx Xxxxxxxxxxx:

xxxxxx

IV. Kapitalerträge

1. Kapitaleinkünfte:
Verluste aus Termingeschäften nur begrenzt absetzbar

Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx x xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx.

  • Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx xxxxxxxxx. Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxx xxx Xxxxxx" xxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

  • Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.
  • Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxx Xxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxx xxxxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

xxxxxx

2. Kapitaleinkünfte:
Verluste durch Ausfall / Ausbuchung nur begrenzt absetzbar

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

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxx xXxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx Xxxxxx xxxx xx xxxx Xxxxxx xxxxx xxx Xxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxx xxxxxxxxxx xxxx.

  • Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.
  • Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x.X. xxx xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx

  • xxx xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx,
  • xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX,
  • xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxxxx x XXxX xxx xxxxx Xxxxxxx,
  • xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x XXxX.

Xxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

  • Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.
  • Xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xx xxxxxxxxx x xxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx, xxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xx xx.xxx XXX xxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX.

xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx

Xxx Xxxxxxx xxx xxx "xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx" xxx xxxxxxxx xxx xxxx xxx xx.xxx XXX xxx Xxxx xxxxxxxxxxxx. Xxxxxxxx!

  • Xxx Xxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx, xxxx xxxxxxxx Xxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxx x XXX xx.X. x,x Xxxxx xx xxxxxxxxx. Xxxx xxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxx xxxxxxxx xx xx Xxx. x XXxXx x xxx xxx Xxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx Xxxxx xxxxx xxxxxxxxxxx: Xxxx "Xxxxxxxxxxxxx" xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx "Xxxxxxxxxxxxx" xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx "Xxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx, xxxx xxx xxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

xxxxxx

3. Freistellungsaufträge:
Zu Jahresbeginn überprüfen und neu justieren!

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxx Xxxxx Xxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx:

  • Xxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxx xxx xxxxxxxx.
  • Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx.
  • Xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx Xxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx! Xxxxxxx Xxx, xxx xxxxxxx Xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx Xxx xxxxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x XXX. Xxxxxx Xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxxxxxx Xxx, xxxx Xxx xxxxxxx Xxxx xxx xxxx xxxxxxxxxxx xxxxx. Xxxxxx Xxx xxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxxxxxx.

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx:xxxxxxxxxx xXxxxxx Xxxxxxxxxxxxxxxx

Xxx xxxx xxxx xx xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx .

xxxxxx

V. Eigenheim und Vermietung

1. Ferienwohnung:
Airbnb muss Daten nicht "auf Vorrat" herausgeben

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2. Fotovoltaik:
Wegfall der Gewerbesteuer und IHK-Mitgliedschaft bei Kleinstanlagen

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3. Fotovoltaik:
Steuerliche Behandlung von zeitgleich eingebauten Speichern

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VI. Renten und Pensionen

1. Betriebsrenten:
Entlastung bei der Krankenversicherung

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2. Unfallbedingte Erwerbsminderungsrente:
Ist in diesem Fall ein Rentenabschlag gerechtfertigt?

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3. Versorgungswerk:
Auszahlung der Anwartschaft in Teilbeträgen nicht begünstigt

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VII. Schenkung und Erbschaft

1. Familienheim: Übertragung an die Kinder nach dem Erbfall steuerschädlich

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

Xxx xxxxxxxxx Xxxx: Xxx Xxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxx, xxxxx xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xXxxxxxXxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxx x xxxxx xxx xxxx Xxxxxxx x xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxx xxxxxx xxx xxx Xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx, xxxxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxx Xxxxxx Xxxxxxxxxxxxxxx xxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx. Xxxx xxx xx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. xx Xxxx x XxxXxX xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxx xxxx Xxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxx xxxxxx xxxxx, xxxxxxx xxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxx xxx Xxxxxx x xxxx xxxxxx Xxxxxx x xxxxxxxxxxx, xxxxxxxxxxx xxxxx, xx xx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

2. Vermögensübertragung:
Widerruf einer Schenkung wegen groben Undanks

"Xxxxxx xxx xxx Xxxxxx Xxxx" xxxx xxx Xxxx xx xxx Xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxx xXxxxxx Xxxxxxxxx, Xxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx xx Xxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx "xxxx xxxxxxxxx" xxx. Xx xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xx xxxxxx Xxxxx xxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxx xxxxx xxxxxxxxx xx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx XXX xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx, xxx xx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxxxx xx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxx, xx xxx Xxxxxxxxxx xx Xxxxxx xxxxxxxxx xxx xxxx xx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X XX xxxxxx.

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

Xxx XXX xxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xxxxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxx XXX xxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxx xxx x xxx Xxxx xxx xxx Xxxxxxxxx, xxx xx xxx Xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxxx.

xxxxxx

VIII. Selbstständige

1. Umsatzsteuer:
Erhöhung der Umsatzgrenze für die Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx "xxxxxxxxxxxx Xxxxxxxxx" xx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx Xxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxx xxx xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxx" xx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx xxx XxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx XxxxXxxxxxxxxxx xxx xxxxxxxx xxxx

  • Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxx.xxx XXX xxxxxxxx xxx,
  • Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx, Xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx, xxxx xx xxx XX xxxxxxx xxxx,
  • Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XxxxXxxxxxxxxxx xxx xxx.xxx XXX xxx xxx.xxx XXX xxxxxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

xxxxxx

2. Umsatzsteuer:
Ermäßigter Umsatzsteuersatz für E-Books und digitale Produkte

Xx Xxxxxxxxxxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxxx, xxxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxx Xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx.

XXXXXXX xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxx xxxx XxXxxxx, xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x. Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx.xx.xxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx, xxx xx xxxxxx Xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xx. xx Xxxxxxxxx x xxx x xxx Xx. xx xxx Xxxxxx x xx xx xx Xxx. x Xx. x, x, xx, xx xxx xx XXxX xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxx xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

  • xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx, x.X. xxxxx XxxxxxxXxxxxxxxxxxxx,
  • xx xxx Xxxx xxx Xxxxxxxx, Xxxx xxxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx,
  • xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx
  • xx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xXxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

xxxxxx

3. Umsatzsteuer:
Steuersenkung für Menstruationsprodukte

Xxx Xxxxxxxx XXX XXXXX xxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.x. Xxxxxxx, Xxxxxxx xxx xx x xxx x x xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxx "Xxxxxx xxx xxxxxxxxxx Xxxxxxx", xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx x xxx x x xxxxxxxxx xXx. xx xx Xxxxxx x xx xx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xx "Xxxxxx x xx xx xx Xxx. x Xx. x xxx x XXxX" xxxxx Xxxxxx xx:

  • xxxxxxxxxxx Xxxxxx xXxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxxx Xxx,
  • Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxx xx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxxx xXxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.

xxxxxx

4. Betriebseröffnung:
Verpflichtende Anzeige ans Finanzamt ohne Aufforderung

Xxx xxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxxxxx, xxx "Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xxxxxx Xxxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxx xxxx xxxxxxxxx, xxx xxxxx Xxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx Xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. xx XX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx Xxxx x XXx.

Xxx Xxxxxxxxxxx xxxxx xxxx xx x.x.xxxx xx Xxxxx. Xxxx xxxx xxx xxxxxxx xxxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx XXXxXxxxxxxxx xXxx. xx xx xx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xxxxxxxxx xxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXx.

XXXXXXXXX: Xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxx. xx Xxxx x XXx xxxxxx Xxxx xxxxxxxxx, xxxx xxx XXX xxxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xXxx. xx xx xx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

xxxxxx

5. GoBD:
Neue Richtlinien für die digitale Buchführung liegen vor

Xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxxxxx xxxx xxx xxx xxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx XxXXx" xxx Xxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxXX xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx xxxxx XxXX xxxxxx xxxxxxxx xx xxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx, xxxx Xxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxx xxx xxx x.x.xxxx xxxxxxx. Xxxx xxx xxx xxxx

Xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx." Xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxx xx.X. Xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xx Xxxxxxx xxxxxxxxxx xxxx xxx. xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx xxx xxxx, xxxx XxxxxxXxxxxxx x xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx XxXX xxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxx xxxx "xxxxxx" xxxxxx, xxxx xxxx xxx, xxxx xxxx xxx XxXX xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxx xxxxx "XxxxxxxXxxxxxxxxxxxxx" xxxxxxx xxxxxxxxx xxxxxxx, xx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx. xxx Xxxxxxx xx Xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx x xxxxxxx x Xxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xx xxxxx xx xxxxxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xx xxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx x"Xxxxxxxxx"x xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx: Xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xx.X. Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxx.

Xxxx XxXX xxxxxxx xxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxx, Xxxxxx, Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxx:

  • xxxx xxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx.X. xx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx
  • xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx
  • Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxx xxx Xxxxxxxxxxxxx
  • xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xx xxxxxxxx, xxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx
  • xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx. Xxxx xxx xxx xxx xxxx xxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

Xx Xxxxxxxxx xxx xxxxx XxxxxxxxXxxxxxxxx, xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxx xxxxx Xxxxxxxxx xxx XXxXxxxx. Xxx Xxxxxx xxxxxxx xxx XXxXxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxx. Xxxxxxx xxxxxx xxx XXxXxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxx xxxxx, xxxx XXxXxxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx: "Xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx xx Xxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. ...." Xxxxxxx xxx xxxxxx Xxxxxxxxx x xxxx xxxxxxxxx x xx xxx XxXX xxxxxxxxxxx xxxxxx. Xx Xx. xx xxxxxx xx: "Xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx.X. XXxXxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxx xxx. xxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxxx xxx."

XXXXXXX: Xxx XxXX xxxxx xxx, xxxx Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx Xxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxxx xx xxxxxxxxxx xxxxxxxxxxxx Xxxx, xxxx xxxx xxx xxxxx XXXxXxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx xx xxx XxXX Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxxx: Xxxx Xxxxx xxx Xxxxxx xxxxxx xxx x xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx x xxxx xxxxx. Xxx xxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxx xxxx .

Xxxxxxx Xxxxxxxxxxxxx: XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

IX. Soziales

1. Krankenversicherung:
Höhere Freigrenze für beitragsfreie Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX, xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxxx. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxx. Xx xxxx xxx xxxxxxxx xxx "xxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxx xxx xxx xxx "XxxxxxxxXxxxxx", xxxxxxx x.X. xxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx XXX xxxx xxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Arbeitslosenversicherung:
Geringfügige Absenkung des Beitragssatzes

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxx.

Xxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx x,x Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxx. Xx xxxx xxxxxx xx xxxx xxxxxx x xxx xxxxxxx xxxxxxxxxx x xxx x,x Xxxxxxx x"Xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

xxxxxx

3. Arbeitslosenversicherung:
Erleichterter Zugang zu Arbeitslosengeld I

Xx Xxxxxxxxxxxxxxxx X xxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx, xxx XXX XXXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxx xx, xxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx: Xxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxxx x xxxxxxx xxxx xxxx xx Xxxxxxx x Xxxxxxxxxxxxxxxx X xxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx, xxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XXX XXXx.

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Xxxxxxxxx:
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