Wie jedes Jahr gibt es auch im Jahre 2013 wieder eine Vielzahl von Gesetzesänderungen und steuerlichen Neuregelungen. Dafür sorgen neben dem "Amtshilferichtlinie-Umsetzungsgesetz" eine Reihe weiterer Gesetze. Über die wichtigsten Änderungen können Sie sich hier informieren.

xxxxxx

1. Minijob: Erhöhung der Arbeitslohngrenze

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx xxx x Xxx. x Xx. x XXX XX, xxxxxxxxxx xxx xxx "Xxxxxx xx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx"x.

xxxxxx

Einführung einer Rentenversicherungspflicht mit Befreiungsmöglichkeit

Xxxxxx xxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxx. x x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx xxxxxxxx XxxxxxxxXxxxxxxxxxxx xxx xx,x x xxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXX XXx.

Xxx xxx xxxx x,x Xxx. Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx x,xx x, xxx xxxx xxxxx xxx.xxx Xxxxxxxx. Xxx xxx xxx xxx.xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx xxxxxxxxx xx.xxx Xxxxxxxx xxxx x,xx x xxxxx Xxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxxxxx xxx x,xx x xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxx: Xxxx xxxxx. Xx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxxxx XxxxxxXxxxxxxxxXxxxxxxxxxx xxxxxxxxx.

Xxx x.x.xxxx xxxx xxx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx". Xxx xxxxxxxx: Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxx xxx x Xxx. xx XXX XXx.

Xxxxxx xxxxxxx Xxxxxxxxxx xxx "Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx, xxxxxxxx xxxxxxx xxx xxx "Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxx.

  • Xxx XxxxxxxxXxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx, xxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxx xxxxxxxxxx xxx.
  • Xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxxx xxx xxxx Xxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.

Wie hoch ist der Arbeitnehmeranteil / Aufstockungsbetrag?

Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx. x x xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxx xx,x x xxx xx,x x xxxxxxxxx. Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx XXXx

xxxxxx

xxxx

xxxx

Xxxxxxxxx

Xxxxxxxxxxxxxxxxxx

Xxxxxxxxx

Xxxxxxxxxxxxxxxxxx

x xx xxxxxxxxxxxx Xxxxxxx

x xx Xxxxxxxxxxxxxxxx

x,x x

xx,x x

xx,xx XXX

xx,xx XXX

x,x x

xx,x x

xx,xx XXX

xx,xx XXX

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxx xxx xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xx,xx XXX xxx Xxxxx xxx. xxx,xx XXX xx Xxxx. Xxx xxx xxxx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xx,xx XXX xxx Xxxxx xxx. xxx,xx XXX xx Xxxx. Xxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx xxxx x xxxx xxxxxxx Xxxxxxxxxx xx xxxx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xxxxxx. Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX. Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx XXX, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxx x x xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXX XXx.

Bestandsschutz- und Übergangsregelungen

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx xxx xxx XXX, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx. Xxx xxxxxx, xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx xxx XXX XXXx xx x Xxx. x XXX Xx xx xxx Xxx. x XXX XXx.

Anwendung der Geringfügigkeitsgrenze in anderen Bereichen

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx:

  • Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx.
  • Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX.
  • Xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx.
  • Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xx,xx XXX xxx x.xxx,xx XXX.
  • Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxx xxxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx,xx XXX xxxx XXX x xx,x xx.

xxxxxx

2. Midijob: Erhöhung der Gleitzone

Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx XXX xxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx.

Xx xxxx xxxx xxx Xxxxxxxxx xxx xxx xxx xxx XXX xxx xxx xxx xxx XXX xxxxxxxxx xxx xx Xxx. x XXX XX, xxxxxxxxxx xxx xxx "Xxxxxx xx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx"x.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXX XXx:

X x xxx x x

xxx

.x.

xxx

x X x x xXX .x. xxxx

xxxx x xxxx

xxxx x xxxx

Xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxx xxx xx x xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx,x x xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x,xx x xxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx X xxx x,xxxx xxxxxxxxx.

Xxxxx xxx xxx x.x. Xxxxxxxxxxxxxxxx xxx, xxxxxx xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx:

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x x,xxxx x xxx,xxx

Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xx xxx Xxxxxxxxx xxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx xxx xxx XXX xxxxxxx xxxxx, xxxxxx xx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxx xxx xx.xx.xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx XXX XXx.

xxxxxx

3. Lohnsteuerabzug: Ab 2013 gilt die elektronische Lohnsteuerkarte

Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx Xxxxxxx xxx. Xx xxxx xxxx xxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxx XxxxXxxxxxXxxxxxXxxxxxxx xXXXxXXx xxxxxxxxxx.

Xxx XXXxXX xxxx: Xxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxx x Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx XXXxXX xxxx Xxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx Xxx xxxxxxxxx xx XxxxxxXxxxxxxXxxxxx xxxxxxxx xxxxxx xxx.xxxxxxxxxxxx.xxx. Xxxx xxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx XXXxXX xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxxxx XXXxXX xxxxx xxxxxxx xxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxx Xxx xxxxx Xxxxxxxxx:

x Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx

x Xxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx

Xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx x.x.xxxx. Xxxx xxx Xxxxxx xxxxxxxx xx Xxxxx xxxx xxxx xxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxx x xxxxx xx Xxxxxxxxxxxx x xxxx xxxx xx Xxxxx xxx Xxxxxx xxxx xxx xxx xxxx XXXxXXxXxxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxx Xxxxxxxx xxxx x xxx XXXxXX xxxxxxxxx xxx xxxxxxxxxx xxx. Xxx Xxxxx xxxx xxxx Xxxxxx xxxx xxxxxx xxx xxxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxx xxx xxx xxxx XXxXXxXxxxxxxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxx xxxxx.

xxxxxx

4. Steuerveranlagung: Neuregelungen für Eheleute

Xxxx Xxxxxxxx xxxx xx xxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx Xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxx xxx xxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxx xxxxxx xxx.

Xxxxx xx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xxx xxxxxx xxx xxxx xxxxxxxxx xxxxxx:

  • Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxx,
  • Xxxxxxxxxxxxxxxxx xxx "XxxxxxxXxxxxxxxx" xx Xxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxxxx xxx xxx XXxXx xx xx Xxx. xx XXxXx.

Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxx Xxxxxx:

  • Xxxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx.
  • Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx, xxxxx xxxxxxxxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx.

Xxx xxxx xxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx: Xxxxxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx. Xx xxxx xxx xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx xxxx xxxxxxxx xxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx" xxx xxxxx xx xxxxxxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxx xx XXxXx. Xxxxx xxx xxx xxxxx xx Xxxxxxxx xxxx Xxxxxx, Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxx xxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxx xx Xxxxxxx xxxx, x. X. Xxxxxxxxxxxx.

xxxxxx

5. Sozialversicherung: Erhöhung der Beitragsbemessungsgrenzen

Xxx xxxxx Xxxx xxxxxx xxxx xxxx xxx Xxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

xxxx

xxxx

Xxxxx

Xxxx

Xxxxx

Xxxx

x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx xxxxxx xxxxxx xxxxxx

x Xxxx Xxxxxxxxxxxxx

x Xxxx Xxxxxxxxxxxxx

x.xxx XXX

x.xxx XXX

xx.xxx XXX

xx.xxx XXX

x.xxx XXX
x.xxx XXX

xx.xxx XXX

xx.xxx XXX

x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx xxxxxx xxxxxx xxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxx XXXxXxxxxxxxxx xx xx.xx.xxxx

x.xxx,xx XXX

x.xxx XXX

x.xxx,xx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

x.xxx XXX

x.xxx,xx XXX

x.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xxxxxx

6. Rentenversicherung: Absenkung des Beitragssatzes

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xx,x x xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x.xxx XXX. Xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xx,x x xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x.xxx XXX.

Xx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx,x x xxx xx,x x xxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX.

Xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xx,x x xxx xx,x x xxx xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xx x.xxx XXX. Xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xx,xx xx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxx xxx,xx xx. Xxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx.

7. Pflegeversicherung: Erhöhung des Beitragssatzes

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x,xx x x xxxx Xxxxxxxxxx x,x x x xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx XX xxx x.xxx XXX. Xx xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx x,xx x xx x,x Xxxxxxxxxxxx xxx x,xx x xxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx,xx XXX. Xxxx Xxxxxxxxxx xxxxx xx Xxxxx xxxxxx xxx XXxXxxxxxxxxxxxxx xxx x,xxx x xxx x,xxx x xxx xx XXX XX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x. Xxxx Xxxxxxxx xxxxxxx xx Xxxxxxx: Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x.

Xxx xxx xxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxxxxxxxxx. Xxx xx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x x xx xxxxxx Xxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x.x.xxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxx Xxxxxx

xxxx Xxxxxxxxxx

xxxxxxxxx

xx Xxxxxxx

xxxxxxxxx

xx Xxxxxxx

x Xxxxxx Xxxxxxxxxxxx

x Xxxxxx Xxxxxxxxxxx

x,xxx x

x,xxx x

x,xxx x

x,xxx x

x,xxx x

x,xxx x

x,xxx x

x,xxx x

8. Pflegezusatzversicherung: Einkommensunabhängige Förderung

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx, xx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxx. Xxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx.

Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" x xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx. x.xxx XXX xxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXx. Xx xxxx xxxxxx xx Xxxxxxxxxxx xxx Xxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx.

Xx xxxx xxxxx xxx Xxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx x XXX xxx Xxxxx xxx. xx XXX xx Xxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xx. XXX XX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxx. x XXX XXx:

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx XXX xxxxxxxxx xxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxx xxxxxxxxxx xxx XXX xx Xxxxx xxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx,
  • xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx,
  • xxx Xxxxxxxxx xxxx xxx xxxxxxxxxx x Xxxxx xxxxxxxxxxx xxxx,
  • xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxx XX, Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxx x Xxxxxx xxxxx xx xxxxxx xxxx xxx xxxxxx xxxxx Xxxxx xxx x Xxxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx xx x xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

xxxxxx

9. Pflegeversicherung: Verbesserte Leistungen für Demenzkranke

Xxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xx Xxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxx xxx x,x Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx.xxx Xxxxxxxx xxxx. Xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxx xxx XXX XXx.

Xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx x.x.xxxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxx xxx XXX xxx xxx "xxxxxxxxx Xxxxxx" xxx xxx XXX xxxxxxxxx xxxxxxxx xxx xxx XXX XXx.

Xx xxx x.x.xxxx xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx: Xx xxx Xxxxx x xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxx xxxxxxxxxx xxx xxx. xxx XXX xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxx x xxx x xxxx xxx xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXX XX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx:

  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxx xx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx xxx XXX xxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx X xxxxxxxx xxx xx xx XXX xxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX.
  • Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XX xxxxxxxx xxx xx xx XXX xxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xx xxx XXX xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX.
  • Xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxx xxxxx Xxxxxxxxx xxxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

xxxxxx

xxxxxx

xx xxxx

xxxxxx

xx xxxx

Xxxxxxxxxxx x

x xxx xxxxxxxxx Xxxxxx

Xxxxxxxxxxx x

Xxxxxxxxxxx x

Xxxxxxxxxxx x

x Xxxxxxxxxx

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

x.xxx XXX

Xxxxxxxx xxxxxxxx xxx.xxx Xxxxxxxx xx Xxxxxxxxxxx, xxx xx Xxxxxx xxxxxxxxxx xxxx xxx xxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, Xxxxxxxxxx.

xxxxxx

10. Krankenversicherung: Abschaffung der Praxisgebühr

Xxxx xxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxx xx XXX xxxxxxx xxxx. Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx x,x Xxx. XXX xxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx. Xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx xx xxx Xxxxxx. Xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx.

Xx xxx x.x.xxxx xxxxxxx Xxxxxxxxx xxxxx xxxx xx XXX Xxxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxx xxxxxxxx xxx xx Xxx. x XXX X xxxx xxxxxxxxxx, xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx x,x Xxx. XXX xxx Xxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxxx "Xxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxx Xxxx xxxx xxx Xxxxxxxxx xxxxx" xXX Xx. xx xxx x.xx.xxxxx. Xxx xxxxxxxxx Xxx xx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxx xxxxxxxx xxxxxx!

11. Berufsunfähigkeitsversicherung: Verbesserte Absetzbarkeit der Beiträge

Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x.xxx XXX xxx. x.xxx XXX xx Xxxx. Xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx "xxxxx xxx Xxxxx xxxxxx".

  • Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx, xxxx xxx xx x xxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx.
  • xXxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxx xxx x.xxx xxx. x.xxx XXX xxxxxxxxx, xxxx xx xxxxx x xxx xxxxxx x xx Xxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxx xx xxxxxxx xx xx Xxxxxxxxxxxxxxx.
Xx xxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx x xxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx Xxxxxxxxxxxx. xx XXxX, xxxxxxxxxx xxx xxx "XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxxxxx: Xx Xxxxx xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX x xx.xxx XXX xx xxxx xxx xx.xxx XXX x xx.xxx XXX xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

xxxxxxxxx: Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xXxxxxxxXxxxxx xxxxxxxx.

xxxxxx

12. Wohn-Riester: Verbesserungen bei der Eigenheimrente

Xxx xx Xxxxx xx xxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xx xxxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx. Xx xxxx xx xxx xxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxx xxxxx Xxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx:

xXxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx

Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx: Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx.

xXxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx

Xxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xx xxxxxx Xxxxx xxxx xxx xx xx x xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxx XxxxxXxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x.xxx XXX xxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxx XxX xxxxxxxx.

xXxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx

Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxx. Xxxxx Xxxx xxxxxxx xxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx. Xxx xxx XxxxxxxXxxxxxxxxxx xxxxxx xxxxxxxxx xx x xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xx x xxx Xxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxx xxx XxxxxxxXxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx.

xXxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xx xxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx x.xxx XXX xxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx.xxx XXX xxxxxxxx. Xxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxxx xxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

xXxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XxX

Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xx xxx Xxxxx xXxXx xxxxxxxx xxx xxxxxxxxx.

xXxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx x x xxxxxx xxxxxxxx, x.x. xx xxxxxxxxx x x xxxxxxx. Xxx xxx xxx Xxxxx xxxxxx, xxxx Xxx xxx xx xxx Xxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx x x x.x. xxxxxxxx, xxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.

xxxxxx

13. Spenden: Vereinfachung des vereinfachten Spendennachweises

Xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxx XXX xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXXx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

Xx xxxx xxxx xxx Xxxxxxxx x xxxxx Xxxx xxx Xxxxxxxxxxx x xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXX, xxxxxxxxxx xxx xxx "Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx XXXXxXxxxxxxxx xxx xxxx xx xxxxxx XxxxxxxXxxxxxxxxxxxxxx xx. X. XxxXxx, XxxxxxxxXxxx xxxxxxxxx. Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx.

xxxxxx

14. Spenden: Vereinfachung bei Spenden an ausländische Organisationen

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxx xx, xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXXx.

Xx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx XXxxXXXxXxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXX, xxxxxxxxxx xxx xxx "Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

xxxxxx

15. Verlustverrechnung: Erhöhung des Verlustrücktrags

Xxxxxxxx xxx. xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxx x xxx xxxx xx xxxxxxxxxxxx Xxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxx Xxx xxxxxx Xxxxxx xxxx Xxxxx Xxxx xxxxxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxx xxxx xx xxx XXxXx.

  • Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx: Xxxxxxxx Xxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx.xxx XXX x xxx Xxxxxxxxxxxxx xxx xx x.xxx.xxx XXX x xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx: Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx". Xxxxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx x Xxx. XXX x xxx Xxxxxxxxxxxxx x Xxx. XXX x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx.
Xx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxx xxxx xxx xxx.xxx XXX xxx x Xxx. XXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx.xxx XXX xxx x Xxx. XXX xxx xxx Xxx. x XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxx xxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxx, xxx xx Xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

Xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xx xxx Xxxx, xxx Xxxxx xxxxxx xx xxxxxxxxxxx.

xxxxxx

16. Auswärtstätigkeit: Neue Regeln zum steuerlichen Reisekostenrecht ab 2014

Xxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx. Xxx xxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx.

Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xx.x.xxxx.

xxxxxx

17. Elektrofahrzeuge: Verlängerte Kraftfahrzeugsteuerbefreiung

Xxx xxx "Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxx xxx Xxxxx xxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xx XxxxxXxXx. Xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx x xxx xx Xxxxx xxxxxxxxx xxx xx XxxxxXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.
Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxx xx.xx.xxxx.

Xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx XxxxxxxxXxx xxxx xxxxxxxxxxx

  • xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx,
  • xxxx xxxxxx x xxx xx Xxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxxxxxx.
  • Xxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx xxxx x Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxx xxxxxxxxxx xxxxxx, xxxx x xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx x xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxx XxxxXxxxxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxx xXXX xxx xx.xx.xxxxx.

Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx x.X. xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxxx xxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx. XxxxxXxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x XxxxxXxXx.

XXXXXXX: Xx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxx xxx XxxxXxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx xxx Xxxxx xxxxx xx XXX xx Xxxx. Xxx xxxxxxxxxx xxxxx xxxx xxx xxxx Xxx xxx xxxxxxxxx xxxxxxxxx XxxxxxxxxxxxxXxxxxx.

Xxxxxxxxxxxxxx xx XxxxxXxXx

Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxx Xxx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x. Xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx
x xxxx Xxxxx xx xxx Xxxx xxx xx. Xxx xxxx xxx xxx xx. Xxxxxxxx xxxx,
x xxxxx Xxxxx xx xxx Xxxx xxx x. Xxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxx. Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx, xxxx xxx xxx xxxxx Xxxxxx xxxxxxxx.

xxx Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx.

18. Versicherungsteuer: Ausweitung der begünstigten Hagelversicherung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xx x xxxxx. Xxxx xx xxxx Xxxxxxxxx: Xx xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx x,x Xxxxxxxx xxxxxxxx xxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx, Xxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx x,x Xxxxxxxx xxx x,x Xxxxxxxx xxxxxxx xxx x Xxx. x Xx. x xxx xx x Xxx. x Xx. x XxxxXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xx xx Xxxxxxxx xxxxxx Xxxxxxxxxxx, xx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

19. Insolvenzgeldumlage: Anhebung der Umlage U3

Xxxxxxxxxxx xxxxxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.

Xxx x.x.xxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx Xx xxx x,xx x xxx x,xx x xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxx XXX XXX, xxxxxxxxxx xxx xxx "x. Xxxxxx xxx xxxxxxxxx xxx XXX XXX" xxx x.xx.xxxxx.

20. Saison-Kurzarbeitergeld: Geringere Umlage im Dachdeckerhandwerk

Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx. XxxxxxxXxxxxxxxxxxxxxxx xxxxxxxx. XxxXxxxxxxXxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xx x, xxxx Xxxxxxxxxxxx xxxx Xxxxxx xx x xxx xxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx XxxxxxxxxXxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxx Xxxxxx, xxx xxx. XxxxxxxxxxxxxxxxxxxxxxXxxxxx, xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx x,x x xxx x,x x xxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx x,x x xxx x,x x, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x,x x xxxxxxxxxxxx xxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx" xxx xx.xx.xxxxx.

Xx xxxx xxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxx

xxxxxx

Xxxxxx

Xxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxx xxx x.x.xxxxx

Xxxxxxx xxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

x,xx x
x,xx x

x,xx x

x,xx x

x,xx x
x,xx x
x,xx x

x,xx x

x,x x
x,x x

x,x x

xx

XXXXXXXXX: Xxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxx xxx x.x.xxxx, X xxxx XxXx xxxx. Xxxxxx Xxx xxxxx Xxxxxxxx xx xxx "Xxxxxx X" xx Xxxxx xxxxx xxxxx "Xxxxxxxxx" xxx.

xxxxxx

21. Arbeitslosengeld II: Erhöhung der Regelbedarfssätze

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xx XXX XXx. Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x,xx x xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx:

Xx xxxx xxx xxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxxx

xxx

Xxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxxx,

Xxxxxxxxxx xx Xxxxxxxx

Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxx

Xxxxxx xxx

xx xxx xx Xxxxx

Xxxxxx xxx

x xxx xx Xxxxx

Xxxxxx

xxx x Xxxxx

xxxx: xxx XXX

xx x.x.xxxx: xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

22. Mitteilungen: Erweiterte Pflichten der Fernseh- und Rundfunkanstalten

Xxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxx xxxx xxx xxx. "Xxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxx xx xxxxxx xxx x Xx. x XXx.
Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xx xxxx xxxxx Xxxxxxxx xxx XxxxxxxxXxxxx, xxx xxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx, x. X. "XxxxxxxXxxx", "Xxxxxxxxxxxxx", "Xxx Xxxxxxx", "Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx", "Xxxxxxxxxxx", "Xxxxxxxxx xxxx Xxxxxxxx". Xxx Xxxxx xxx, xx xx xxxx xxxxxxx xxxx xx Xxxxx xxxx Xxxxx xxxxxxx xxxx xx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxxxxxx. Xxxxxx xxx Xxxxxx xxx xxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx

Xxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx XXXxXxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx "xx xx Xx. x XXxX xxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xx xxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xx. x XXxX xxxxxxxx xxxx. Xx xxxx xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx XXX, XXX x xxxx Xxx Xxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

Xxx xxx, xxxx xxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx x XXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxx x.xxx XXX xxxxxxxx. Xx xxx Xxxxxxxxxx xxxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

23. Steuerberatung: Erhöhung der Steuerberatergebühren

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxx.

Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xx x xxxxxxxxx. Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xx x x xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxx, xxxx xx xxx xx.xx.xxxx.

Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx: Xxx xxxxxx xx xxx xx XXX xx xxxxxxxxxxx xxxxx Xxxxxx xxx xxx xx xxx xx XXX xxx xx XxXXxxXx. Xxx xxx xxxx Xxxxxxxxx xx xxx xx x.

Xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxx xxx XXX xxx xxx XXX xxx xx Xxx. x Xxxx x XxXXxxXx.

Xxxx "xxxxxxxx" Xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxx xxxxx xxx xxxx Xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx". Xxx Xxxxxxx "Xxxxxxxxx" xxxxxxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxx "Xxxxxxxxxx" xxxxxxxx. Xxxxxxxxxx xxx xx xxxx xxxxxxxx.

24. Steuerentlastung: Lediglich Erhöhung des Grundfreibetrages 2013 und 2014

Xxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxx. "xxxxxx Xxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxx. Xxxxxxx xxx, xxxx

  • xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxx x.x.xxxx xxx x.xxx XXX xxx xxx x.x.xxxx xxx x.xxx XXX.
  • xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxx xx xxxx Xxxxxxxxx xxx xxxxxxxxx x,x Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xx x xx Xxxxx xxxx xxxx xxx xxxxx xxX xxx xx.xxx XXX xxxxxxxx x xxxxx xxxxxxx xxxxx xxx xx.xxx XXX.
  • xxx Xxxxxxxxxxxxx, x.x. xxx xxxxxxx Xxxxxxxxxxxxxxxx, xx xxxx xxx xxx.xxx XXX x xxx.xxx XXX xxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx.xxx XXX x xxx.xxx XXX
Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx x.xxx XXX. Xxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxxxxx xx XXX xx xxxxxx xxx xxx xxxxxxxx xx XXX xx xxxxxxx Xxxx x xxxxxxxxxxx xx Xxxx! x"Xxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx x.xxx XXX. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxx xx Xxxxx xxxx xxx xxxxxx xxx Xxxx, xxx xx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Xx xxxxx xxxxxxxx Xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxx xxx xx xx.x.xxxx xxx Xxxxxxxxx xx "Xxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxx" xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx XXXxxXxxxxxxxXxxxxxxx xxxxx xxxxxx. Xxxxxx! Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xx x,x x. Xx xxxxxx xxx "xxxxx Xxxxxxxxxxx" xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxx x xxxx xxxxxx xxx xxxxxx.

Xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xx xxxxxx xxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx.

xxxxxx

25. Versicherungen: Unisex-Tarife bei Neuverträgen

Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxx xx. Xxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx, xxxx xxx xxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx. Xxx xxx "XXXXxXxxxxxxxxxxxx" xxxx xxx XxXXxXxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xx x.xx.xxxx xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xx.xx.xxxx xxx xxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxx. XxxxxxxXxxxxx xxx xx Xxx. x Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx "XXXXxXxxxxxxxxxxxx"x.

Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xx.xx.xxxx xxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxxxxxx XxxxxxxxXxxxx xxxxxx xxxxxxx xxxx xxxx XxxxxxxXxxxxx.

XXXXXXX: Xxxxxxxx xxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxxx xx xxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxxx Xxxxxx xxx xxx XxxxxxxXxxxxxx x xxx "XXXXxXxxxxxxxxxxxx" x xxxxx xx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxx xxx XxxxxxxXxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx xxx XxXXxXxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xx.xx.xxxx xxxxxxxxx xxx.

26. Sozialabgaben: Griff in die Tasche der Beitragszahler und Arbeitnehmer

Xx "Xxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxx x,x Xxx. XXX xxxxxxxxxx:

  • Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XXX XXXx xxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xx xxxxxxx xxx, xxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxx xxx Xxxx xx Xxxxx xxxx Xxxxxxxxxxxxxx xxx x,xx Xxx. XXX xxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx x Xxx. XXX xxxxxxxx.
  • Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxxx xx x Xxx. XXX xxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxxx x,xx Xxx. XXX xxxxxxxxxx.
  • Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xx x,x Xxx. XXX xxx xx Xxxxx xxxx xx xxxxxxx x,x Xxx. XXX xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx x,x Xxx. XXX. Xxx Xxxxxxxx xxxxxxxx xxxxx xx Xxx. XXX xx Xxxxx xxx xxxx xx,x Xxx. XXX. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx x,x Xxx. XXX.

Xxx xxxxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx.

XXXX Xxxxxxxx xxx, xxxx xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx x xxxx xx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx! x xxxxxxxxxxx xxxxxx xxx xxxxxxx xx xxxxx xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx x xxx xxxx xxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx x xxx Xxxxxxxxxxxx.

27. Luftverkehrsteuer: Flugticketsteuer bleibt 2013 unverändert

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxxxx xx XxxxxxxxxxXxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx XxxxxxxxxXxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx

  • x,xx XXX xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx xx: x. X. xxxx Xxxxxxxxxxxxx, Xxxxxx xx Xxxxxx xxxxx x.x. xxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxx.
  • xx,xx XXX xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xxx xxxxxxx x.xxx xx: x. X. xx xxx Xxxxx xxx Xxxxxxxxx Xxxxx, xxxx xxxx xxxxxxxx, Xxxxxx, XxxxxxXxxxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xxx xx xxxxxx xxxxxxxxxxxx Xxxxxxx.
  • xx,xx XXX xxxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xx: x. X. xx xxx XXX, xxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxx.
Xx Xxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xx Xxx. x XxxxXXxXx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx Xxxx. Xxxx xx xxxxxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxx.

xxxxxx

28. Streubesitzdividenden: Steuerpflichtig auch für inländische Unternehmen

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx Xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xx x, xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx XXxxXXXxXxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxxxx Xxxxxxxxxx xxx xx x Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx x xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx XXxXxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XXxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx.

Xxx xxxxxxxxxxxx XXxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxx xxx XXXxXXXxXxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xx xxx XXXxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx x xxx xxxxxxxxx xxxxxxxxxxxx xxxx.

Xx xxx x.x.xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxx xx xxxxxxxxx x"Xxxxxx xxx Xxxxxxxxx xxx XxXXxXxxxxxx xxx xx. Xxxxxxx xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xx xx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxx, xxx xxx xxx xx.x.xxxx xxxxxxxxxx, xxxx xx xx x xxxxxxxxxxxxx x xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx XXxxXXXxXxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx XxxXXx xx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx.
  • Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xx x xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXX: Xxx xxxx Xxxxxx xxxxxx xxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx.

Xxx xxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x.x. xxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xx x xxx. Xxxxxx xxx XXX xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxx xx x xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxxx xxx XXX Xxxxxxx xxx xxx Xxxxxxxx xxx xx xx Xxx. x XXxX. Xxx xxx Xxxxxxxx xxx xx xxXxxxxx xxxx xx xx Xxx. x XXxX xxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x XXxX xx xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xxxxxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

29. Steuerabkommen mit Schweiz: Neue Kapitalbesteuerung gescheitert

Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xx xx.x.xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xxxxxxx.

  • Xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxx xx xxxxxxxx Xxxxxx xxxxx xxxxxxxx xx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.
  • Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx,xxx x xxx xxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxx xxxxxxxxx Xxxxxx.
XXXXXXX: Xx xx.xx.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx XXX xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxx xxxxx xxx xxxxxxx xx x.x.xxxx xx Xxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xx xx.xx.xxxx xxxxxxxxxxx, xxxx xxx XXXxxxxxxxxxxx Xxxxxxxxx xxxxx xx xx.xx.xxxx xxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxx xxxxxx xxx xxxxx Xxxxxxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx "xxxxx xxxxxxxxx" xxx xxx Xxxxxx xxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx "Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxx." Xxxx, xxxxxx Xxxx Xxxxxx, xxx Xxxxxxxxx xxx xxx Xxxx. Xxx Xxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx XXXxXxxxxxx xxxx xxxxx xxx xxxxx xxx Xxxxxx xxx xx x xxx xx x xxx Xxxxxxxx x xxxxx xxxxx xxx Xxxxxx x xxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxxxx xxx xxxx xxxxx xx xxxxxxxxx, xxx xxxxx xxxxxxx xxxxx Xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx "xxxxx xxxxxxxxx". Xxxxx xxx xxxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxx. Xxxx XxxxXxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx XXXxXxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxx xx Xxx. XXX xxx xxxxxxxxx xxxx x Xxx. XXX xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx XXXxXxxxxxx xxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxx XxxxxxxXxxxxxx xxx XXX, xxxxxxx, xxxx xxx xxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxx XxxxxxXXx xxxxxxxx xxxxxx. Xxx xxxxx xxxxx Xxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxx XxxxxxXxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxx. Xxxxxxxx XXX xxx Xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxx xxx xxxxxx x xxxx xxx Xxxx xxx xxx Xxxxxxx xxxx Xxxxxxx, Xxxxxxx, Xxxxxxx xxxxx x xx Xxxxx xxxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxxx xxxxxx xxxxxxxx xxx Xxxxx xxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxx, xxx xxx xxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx

xxxxxx

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!