Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Dienstwagen in Corona-Zeiten: Nutzen Sie jetzt die Einzelbewertung
  • Unfall: Krankheitskosten aufgrund Wegeunfall sind steuerlich abziehbar
  • Arbeitslohn: Zeitlich begrenzte Steuerfreiheit für Bonuszahlungen
  • Nebentätigkeit: Verbesserte Hinzuverdienstmöglichkeit während der Kurzarbeit
  • Hinzuverdienstgrenze: Üppige Erhöhung für Frührentner im Jahre 2020
  • Stundung von Miete oder Pacht: Vorsteuerabzug trotzdem frühzeitig beantragen!

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. Personalrabatt bei Autokonzern:
Fehlende Pkw-Überführung ist kein Steuervorteil

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2. Dienstwagen in Corona-Zeiten:
Nutzen Sie jetzt die so genannte Einzelbewertung

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3. Unfallkosten:
Unfall auf dem Weg zur Arbeit nicht als Werbungskosten absetzbar

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4. Unfallkosten:
Krankheitskosten aufgrund eines Wegeunfalls steuerlich absetzbar

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5. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2019

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6. Kurzfristige Beschäftigung:
Vorübergehende Anhebung der Zeitgrenzen

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xxxxxx

7. Arbeitslohn:
Zeitlich begrenzte Steuerfreiheit für Bonuszahlungen

Xxxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx, xx xxx xx xxxxxxxxx x xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx, xxxxxxx XxxxXxxxxxx. Xxx xxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxxx xxxxxxxxx xxxxxx x xxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxxx.

  • Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxxxxxxx xx x Xx. xx XXxXx.
  • Xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxx xxx X x.xx Xxx. x Xxxx x XXxX xxxxxxxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxx.
  • Xxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX, Xxxxxxxxxxx xxx xx XXX xxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxX, Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xxx. x Xxxx x XXxX.

XXXXXXX: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xx xxxxxx xxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xx x Xx. xx XXxX.

xxxxxx

8. Arbeitgeberzuschuss:
Betreuung von Kindern und pflegebedürftigen Angehörigen

Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx XxxxxxxXxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxxx Xx, xxxx xxx xxxxxxxxxxxx xxxxxxxx.

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

  • Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx XxxxxxxXxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxx.
  • Xxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxx.

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

Xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxx, xxx x.X. xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx. xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxx xxxx Xxxx xxxxxxx xxxxxx xxxx. Xxxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxx xxxxxxxx xxx xxxxx xxx Xxxxxx xxxxx xxxx, xxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

9. Betriebsveranstaltung:
Keine Pauschalsteuer bei Feier nur für Führungskräfte

Xxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxx, xxxx xxxxx xxxxxxx xxx Xxxxxx "xxx xx Xxxxx xxxxxx" xxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxxxxx xxxx xxxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx XXX xxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxx xxxxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxx X,X,Xx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxx xx. xx.xxx XXX xxx xxxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xx x xxxx xx xx Xxx. x Xxxx x Xx. x XXxX. Xxx xxxxxx xxx Xxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx XX Xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx xxxxxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxxx: Xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xx xxxxxxxxxx xxx, xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx

xxxxxx

II. Privater Bereich

1. Corona:
Steuererleichterungen zur Förderung der Corona-Hilfe

Xxx xxxxxxxx xxx XxxxxxxXxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx XxxxxxxXxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxx XxxxxxxXxxxx Xxxxxxxxxx". Xxxxx xxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X x xX xxxxxxxxxxxxxx.

Xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

  • Xxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx
  • Xxxxxxx: Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx
  • Xxxxxx xxx Xxxxxxxxxxx
  • Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxXxxxx
  • Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx XxxxxxxXxxxx
  • Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxXxxxx
  • Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx
  • Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx
  • Xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxx

x XxxxxxxXxxxx xx Xxxxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxx

xxxxxx

2. Ticketverkauf:
Gewinne aus dem Verkauf von Finaltickets sind zu versteuern

Xx xxxxxx xxx xxxxxxxx Xxxxx xxxx xxxxxxx: Xxxx xxx xxx xxxxxxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx XXXX Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxxxx xxx xxxxxxxxxx XXXXxXxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxx xxx XXXX Xxxxxxxxx Xxxxxx xx Xxxxxx xxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx: xxx XXXx xxx xxxxx xx Xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx x.xxx XXXx. Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxx. Xxx XXX xxxxxx xxx xxxx xxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx: Xx xxx xxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx x.x. Xxxxxxxxxxxxxxx xxx xxx. "xxxxxxx Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx xxxxx xx Xx. x, xx Xxx. x Xxxx x Xx. x XXxXx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx. "Xxxxxx Xxxxxxxxxxxxxxxxx" xx xxxxxx Xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxxx xxxx XXXX Xxxxxxxxx XxxxxxxXxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxx xxx Xxxxxx xxxxxxxxxxx Xxx xxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxxx xxxxx "Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx, xx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX: Xxx Xxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx.

xxxxxx

III. Kinder

1. Rückforderung von Kindergeld:
Teilerlass bei Mitverschulden der Familienkasse

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx, xxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxx x xxxxxx x xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx "xxx" xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx.

Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxx xxx x xxxx xx xxxx xxxxxxxx xxxxxx x xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx x xxxxxxxx xxxxxx, xx xxxxxxx xxxxx x xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxx.

  • Xxx Xxxx: Xxx Xxxx xxxxxxx Xxxxxxxxxx xxxx xxx XXX XX xxx Xxxxxxxxx xxx xxx Xxxxx, xxxx xxx x xxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxx xxx "xxxxxxxxxxxxxxxxxxxxx", xxx xxxxxx, xxx Xxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxx, xxxxxxx xxxxxxxxxxx xx xxx Xxxx. Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xXxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxx xxxxxxxxxxx, xxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxx xx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxx Xxxxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxx xx Xxxxx xxx x.xxx XXX xx.
  • Xxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xxxxx XXX XXxXxxxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxx xxx Xxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XXX X xxxxx xxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxxx xXxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx. Xxx XXX xxx xxxxxxxxxx xx xxxxxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxx, XXxXx xxxx XX X. xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

IV. Nebentätigkeit

1. Übungsleiterfreibetrag:
Gilt auch für reaktivierte Ärzte und Pfleger im Ruhestand

Xx xxx XxxxxxxXxxxx xxxxxxxxx xxxxxxx xxxxxx xxx. xxxxxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xx. xx XXxX xx Xxxxxxxx xxxxxx xxxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx xx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx:

  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xx Xxxxxxx.
  • Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx.X. xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.

xxxx xxx Xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxx xx Xxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxx.

XXXXXXXXX: Xxx xxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxxxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxx, xxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx.

xxxxxx

2. Nebentätigkeit:
Verbesserte Hinzuverdienstmöglichkeit während der Kurzarbeit

Xxx xxxxxxx xx Xxxxxxxxxx xxx, xxxx xxxx xx Xxxxxxxx xxx x.x. xxx xxx xx.xx.xxxx xx "xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx XXX XXX, xxxxxxxxxx xxxxx xxx "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.

Xxx xxxx "xxxxxxxxxxxxxxx Xxxxxxxx"x Xxx xxxx Xxxxxxxx xxx Xxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxx. XXXX xxx xx.x.xxxxx:

  • Xxxxxxx: Xxxxxx, Xxxx, Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx.X. xxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx.
  • Xxxxxxxxxx xxxxx Xxxxxxx: Xxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, Xxxxxxxx xx.X. Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxx xx.X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx: Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxx, xxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxx.
  • Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx.
  • Xxxxxxxxx xxxxx Xxxxxxx: xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx.
  • Xxxxxx: xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx Xxxxxxxxxx xXxxx, Xxxx, Xxxxxxxx.
  • Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xx. X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx: Xxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx.

Xxxxx Xxxxx xxx xxxxxxxxx xx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxx".

xxxxxx

3. Bewerbung um politisches Mandat:
Wahlkampfkosten steuerlich nicht abziehbar

Xxxx xxxx xxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxxx Xxxxxx xxxx xxxxxx Xxxxxxxxx. Xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

xxxxxx

V. Eigenheim und Vermietung

1. Kauf einer Immobilie:
Aufteilung des Kaufpreises mit Arbeitshilfe vom Fiskus

Xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx Xxxxx xxx Xxxxx xxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxx Xxxxxxxxxxx. Xxxxxx xx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxx xx xxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxx.

Xxxx XXXxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXX xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxXxxxx xxx Xxxxxxxxxx, xxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxx. Xx xxxxx xxxx, xxx Xxxxxx xx xxx Xxxxxxx xxxxxxx xx xxxxxxx. Xxxx xxx xx xxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx, "xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxx:

XXXXXXXXX: XXXXXXX xxxxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx XxxxxxXxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xx, x X xxxxxxxx. XXXX: Xx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxx. Xxxxxx xxxx xxxx xxxxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Schrottimmobilien:
Steuerliche Folgen eines zivilrechtlichen Vergleichs

Xxxx xxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxx xxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxx xxx Xxxxxxx xxxxxxx xx xxx xXxxxxxxxxxXxxxx xxxxxx xxxxxx xxxx xxxx xxxxxxxxx xx Xxxx xxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxxxx. Xxxxxxxx xxx xx xx xxxxxx Xxxx xx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxx xxxxx xx Xxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xx xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxx" xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx.

xxxxxx

3. Wohnungsbrand:
Versicherungserstattung nach außergewöhnlicher AfA

Xxxxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxx Xxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx XxxX xXxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxx xxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xx xxxxxxxxxx xxx xXXX xx.x.xxxx, XX X xxxxxx x. x.xx.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxx xxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxx XX xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xx Xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx. XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxxx. Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxx, xxx xxxxx xxxxx xxxx XxxX xxxxxxxxxxx xxxxxx xxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx "Xxxxxxxx" xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx, xxxx xxx xxxx xx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xx xxx Xxxxx, xx xxx xxx Xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxx xxx. Xxxxxxxx xxxx xx xx xxx xxxxx xxxxxxxxxxxxx Xxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxxxx.

xxxxxx

VI. Renten und Pensionen

1. Hinzuverdienstgrenze:
Üppige Erhöhung für Frührentner im Jahre 2020

Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx x.xxx XXX xxxx xxxx xx x xxx XXXx xx Xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxx. Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xx xx Xxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxx XxxxxxxXxxxx xxxxxxx xxx xxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx. Xxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xx xxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx xx Xxx. x XXX XX, xxxxxxxxxx xxxxx xxx "XxxxxxxxxxxxxxxxxxXxxxxx" xxx xx.x.xxxxx.

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

XXXXXXXXX: Xxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx: Xxxx Xxxxx xxxxxxx xxxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxxx

Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxxx, xxxxxxx Xxxxxxx xx Xxxxxxx xxxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xx xxx Xxxx xxx x. Xxxxx xxx xx. Xxxxxxx xxxx xxx Xxxx

  • xx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx.
  • xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxx xx x Xxxxxx xxxxxxxxx x Xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

xxxxxx

2. Betriebliche Altersversorgung:
Begünstigte Auszahlung nach Arbeitsplatzverlust

Xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxx, xxxxxxx x xxxxxx xx Xxxxxxxxx x xxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx xxxx, xxx Xxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxx xxxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx: xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

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

XXXXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxx xxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx XXX Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

VII. Selbstständige

1. Gewerbesteuer:
Externe Datenschutzbeauftragte sind gewerbliche Unternehmer

Xxxxxxxxxxxxxx xxx XXxXxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx, xxx xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxx xx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx. Xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxx x xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

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

XXXXXXXXX: Xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx "Xxxxxxxxxx" xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxxx "xxxxxxxxx", xxxx xxxxx xxx xxxx xxxxxx, xxxxxxxxxxxxxxxxxx XxX xxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx "xxxxxxxxx" xxxxxx.

xxxxxx

2. Stundung von Miete oder Pacht:
Vorsteuerabzug trotzdem frühzeitig beantragen!

Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx x xxxxxxxxxx x Xxxxx xxx Xxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxx xxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx xxx xxx Xxxxx, xxxxxxxx "xxxx" xxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxx x xxxx xxxx xxx Xxxxxxx x xxxxx xxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxx Xxxx xxxx XxxxxXxxxxxxxxxx xxxx. Xxxxxx Xxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx!

Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xx xxxxx xxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxx, xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx Xxx xxxxxx Xxxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXxXXx xx Xxxxxxxxxxxxx xxxxxxx xXX Xxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx, Xx. xxx XxXX Xxxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxXxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxxx xxxx Xxxxx.
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XXXXXXXXX: Xxx xxx Xxxxxxx xxx XxXX xxxx xxxxxxxxxx xxxx xxxx Xxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxx xxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxxxx xx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx. Xxxxxx xx Xxxxxx xxx XxxxxxxXxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxx.

xxxxxx

3. Betriebsübertragung:
Steuerfalle "Corona und die Schenkungsteuer"

Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxx xxxx xxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxx xxx XxxxxxxXxxxx xxx xxxxxxx Xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxx Xxxxxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxx, xxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XxxXxX xx Xxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxx. x xxx. xxx Xxx. xx XxxXxXx. Xxxxxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxx xxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxx, xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx xxxx xxx xxxxxx xxx xxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx, xx xxxx xxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xx xxxxxxx Xxxx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx x xxxx xxxxx xxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx x xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxx. Xx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx.

XXXXXXXXX: Xxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxx xxx xxxxxxxx x xxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx xxx "Xxxxxxx Xxxxxxxx", xxxx xxxxxxxxx "xxxxxxxxxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxx "Xxxxxxxxx" xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx xxx xxx xxx Xxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxx xXxxxxx. xxx.x x. x XxxXxXx Xxxxxxx, Xxxxxx, Xxxxxxxxx x XxxxxxxxxxxxxxxxXxxxxxxxx, xx xx xxx XxxXxX Xx. xxx.

xxxxxx

VIII. Steuergrundlagen

1. Steuererklärung:
Ausnahme von der Pflicht zur elektronischen Übermittlung?

Xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx XxxX xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xXXX, Xxxxxxxxxxxxxxx xxx xx.x.xxxxx. Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx xxxx xxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xx xxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxx xx xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxx x. Xxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxx xxxx XxXxxxxXxxxxxx xxx. Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx XxxX xxxxxxx xx Xxxxxxxxxx xx. Xxxx xxxx xxxxx Xxxxx xxx xxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xx xxx xxxxx xx xxx Xxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxx xx xxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx xxxxx Xxxxxx xx Xxxxx xxx xx.xxx XXX.
  • Xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xx xxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxx xxx Xxxxxxx xxxx. Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxx, xxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxx XxxX xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x.X. xxx xx xxx Xxx. x XX, xxxxx xx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx: Xxxx xxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxxx Xxxxxx, xx xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxxxx xxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxxxxxxxxxx xxx xxxx, xxxx xx xx Xxx. x Xxxx x XXxX xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx.x. xx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx.

XXXXXXXXX: Xx xxxx xxxx xxxx xxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx Xxxxxxx xxx, xxxx xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xXx. XXXX X xxxxxx. Xxxxxx xxxxx x xxxxxx xxxxxxxxxxx x xxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXX X xxxxxx xxx Xxxxx xxx "xxxxxxxxxx Xxxxxx" xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xx xxx xx xxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx. xxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx "XXXxXxxxxxx" xxx xxx "XxxxxxxxXxxxxxxxxxxxx" xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxx xxxx xxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx.

xxxxxx

2. Ehegatten-Einzelveranlagung:
Wie Sonderausgaben u.a. aufzuteilen sind

Xxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx "Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx" xxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx "xxxxxxx xxx Xxxxxxx xxxxxxxxxxx" xxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx "Xxxxxx Xxxxxxxxx xxxx", Xxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxx xxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xx.xxx XXXx. Xxxx xxx Xxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx x.xxx XXX xxxxx xxx xxx xxxxx x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx XXXxXxxxxxx xxxxx xxx Xxxx Xxxxx. Xx xxx xxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxx xx xxx Xxx. x Xxxx x XXxX xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX.

xxxxxx

3. Änderung von Steuerbescheiden:
Vergessene AfA ist kein rechtlicher Fehler

Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxx Xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, Xxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx xxx XXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxx" xxxxxxx xxx xxx Xxxx, xxx xxxxxx, xxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxx xx xxxx xxxxxxx Xxxxxxxxxx. Xxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxxxxx xxx xxx Xxxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxx xxxxxxx Xxxxxx, xx xxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxxxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxx xxxxxxxxxx xxxx. Xxxx Xxx xxxxx xx: Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxx xxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xXxXx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx XX xx Xxxxxxxx, xxxx xxx XxX xxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxx, xxxx xxx XxXxXxxxxxxx xxxx xxxxxxxx xxx xxx Xxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx, xxx xxx xxx xxxxxxxx XxX xxxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx, xx xxx Xxxxxx X xx xxx Xxxxxxxxxxx xxx XxX xx xxxxxxxxx. Xxxxxxx xx Xxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx XxXxXxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx XxXxXxxxxxxx xxxxxxxx xxx xxxxx xx xxxxxx XXXxXxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx XxXxXxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx. Xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx XxX xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx.
  • Xxxxxxxxxxx: Xxxxxxx, xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx XxXxXxxxxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xxx XX xxx.

XXXXXXXXX: Xx xxxxx xxxxxxx Xxxxxx xxx xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx xxx xxxxxx Xxxx xx. Xxxx xxxxx, xxxx xx xxx "xxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxx xxxxxxx Xxxxxxxxx xxx xx xxxxxxxx xxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx, xx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxx, xxx xx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxx xxxxxxx, xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xx xxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xx xxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx. Xx xxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxx.

xxxxxx

IX. Ausland

1. Grenzgänger Luxemburg:
Sonderregelung für Arbeitstage im Homeoffice

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xx x xxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx, Xxxxxxxxxx xxx xx xxx Xxxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxx xx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.

Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx x xxx xxxx xxxxxxxxxxxx xx xxx xxxxxx Xxx. Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
  • Xxx xxxx xxxx, xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx xxxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxx xxxx x xxxxxxxxxxxx xxx xxxXxxxxXxxxxxxx x xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxXXXxxxxxxxxxx.

  • Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxx xx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx xxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxx.
  • Xxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, x.x. xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxx.
  • Xxxxx Xxxxxxxxxxxxxxxx xxxx xxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxxxxxxxxxx xxxx xxx "xxxxxxxxxxxx xxxxxxxxx", xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxx xxx xx x.x.xxxx xx Xxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxx xx.x.xxxx xxx xxx xx.x.xxxx xxx xxxxxxxxxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx.

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

xxxxxx

2. Grenzgänger Niederlande:
Sonderregelung für Arbeitstage im Homeoffice

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxXXXxxxxxxxxxx.

  • Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XXXXXxxxxXxxxxxxx xxxxxxxxx xxxxx, xx Xxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxXxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx xxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxx.
  • Xxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xx.x. xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx XxxxxxxxxxxXxxx, xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx XXXXXxxxxXxxxxxxx xxxxxxxxxxxxxxxx xxxxx.
  • Xxxxx Xxxxxxxxxxxxxxxx xxxx xxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xx xxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxx "xxxxxxxxxxxx xxxxxxxxx", xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx Xxxxxx xxxxxxxxx xxxx.
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xxxxxx

3. Grenzgänger Österreich:
Sonderregelung für Arbeitstage im Homeoffice

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X. Soziales

1. Krankenversicherung: Wenn die Jahresarbeitsentgeltgrenze unterschritten wird

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2. Krankenversicherung:
Freiwillige Krankenversicherung für Selbstständige

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