Immer wieder sind ganze Regionen von Überschwemmungen, Sturm oder Hagel und gelegentlich sogar von Erdbeben betroffen. Bei solchen Naturkatastrophen sieht die Finanzverwaltung für die Geschädigten steuerliche Erleichterungen vor, die sie von Fall zu Fall mit dem sog. "Katastrophenerlass" in Kraft setzt.

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1. Was der Katastrophenerlass bewirkt

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2. Steuervergünstigung für Wiederbeschaffung von Hausrat und Kleidung

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3. Steuervergünstigung für Schäden am selbst genutzten Haus

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4. Steuervergünstigung für Schäden an vermieteten Immobilien

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a) Aufwendungen zum Wiederaufbau

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b) Aufwendungen zur Schadensbeseitigung

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5. Steuervergünstigung für Arbeitslohnspenden

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6. Steuervergünstigung für Unterstützungsleistungen des Arbeitgebers

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7. Vereinfachter Nachweis bei Spenden

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8. Weitere Steuererleichterungen

Steuererleichterungen für Gewinneinkünfte

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Verlust von Buchführungsunterlagen

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Stundungs- und Vollstreckungsmaßnahmen sowie Anpassung der Vorauszahlungen

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Grundsteuer

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Gewerbesteuer

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9. Weitere Steuerfragen

a) Zuordnung der Unwetterhilfe zu den mildtätigen Zwecken

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b) Direkte Unterstützung eines Geschädigten

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c) Steuerliche Behandlung der Spenden beim Empfänger

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10. Der Katastrophenerlass im Wortlaut

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1. Stundungs- und Vollstreckungsmaßnahmen sowie Anpassung der Vorauszahlungen

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2. Nachweis steuerbegünstigter Zuwendungen

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3. Verlust von Buchführungsunterlagen

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4. Einkommensteuer, Körperschaftsteuer und Lohnsteuer

4.1 Gemeinsame Regelungen für Einkünfte aus Land- und Forstwirtschaft, Gewerbebetrieb und selbstständiger Arbeit

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Xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxX xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xx Xxx. x XXxX, X xx Xxx. xx XXxXx.

x.x.x Xx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xx. x.x.x xxx Xx. x.x.x xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxx x xxx Xxx. x xxx x XXxX xxxxxxxxxx.


Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xx. x.x.x xxx x.x.x xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx.

x.x.x Xxxxxxx xxx Xxxxxxxxxx

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXx. x.x.xx xxx. Xxxxxxxxxxxxxxxxx xXx x.x.xx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xx x xXx. x.x.xx xxx. xx x xXx. x.x.xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx ... xXxx xxx xxx Xxxxxxxxx xx Xx. x.x.x Xxx. xx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xXx. x.x.x Xxx. xx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx X x.x Xxx. x xxx x.x Xxx. x XXxX xxxx xxxxxxxxxx.

x.x.x Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx x,x Xxx. XXX xxxxxxxxx xxx xxxx xx xxxxxx Xxxx xxx.xxx XXX xxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxx x xxxx xxxxx xxxx Xxxxxxxxxx, xxx xxxx X x.x Xxx. x xxx. X x.x XXxX xxxxxxxx xxxxxx.

x.x.x Xxxxxx xxxx xxx xx xxx Xx. x.x.x xxx x.x.x xxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxx xxxx X x.x XXxX xxxxxxxxxxx, xx xxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx, xx xxxxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxx X x.x Xxx. x XXxX xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

x.x.x Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx.

  • XXX: Xx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxxx XXX Xxxxxxxxxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxxx xxx xx.x.xxxxx.
  • XXX: Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx.

x.x.x Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxx

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.

x.x.x Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX

Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xx. x.x.x, x.x.x xxx x.x.x xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxx xxxxxx.

4.2 Sonderregelungen für die Land- und Forstwirtschaft

x.x.x Xxxxxxxxx, xxxxx Xxxxxx xxxxxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx

Xxx Xxxxxxxxxx, xxxxx Xxxxxx xxxxxxx xx xxx XXxX xxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

x.x.x Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx

Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.

x.x.x Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

x.x.x.x Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x x.X.x. Xxx. x XXxX

Xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XX xxx x xxxxxx X, XXxXx xxxx XXX X. xxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx .......... XXXxxx xxx Xxxxx xxx xxx .......... XXXxxx xxxx Xxxxx xxxxxxxxxxx xxxxxx.

x.x.x.x Xxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX

Xx Xxxxxxxxxxxxxx xx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxx xxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXxXX xxxxxx xxxx xxxxx Xxxxxxxx xxxxx xx Xxxxxxxx xxxxxx, xxx xxxxxxxxxxx xx xxxxxxxxx.

x.x.x.x Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxXX

Xxx Xxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXxXX xx Xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx.

Xx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xx. x.x.x.x xxxxx xxxxxxxx.

x.x.x Xxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx

Xxxx X xxx Xxx. x XXxX xxxx xxx Xxxxxxxxx xxx xxxxxxx xxx xx xx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxx Xxxxxxxxxxxx xxx x,x xx xxxx Xxxxx xx xx xxxxxxxx xx xxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx XXxX xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxx xxx xx xx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx.

x.x.x Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx

Xxx Xxxxxxxx xxx Xxxxx, xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xx xxx Xxx. x XXxX, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx .......... x XxxxxxxxXxxxxxxxxxxx x xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x.xx. xxx xx.x.x xxx. xxx Xxxxxxxxxxxxxxxx .......... x XxxxxxxxxxxxxXxxxxxxxx x xxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.x. xxx xx.x.x xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xx x Xxx. x XXxX, xxx. xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx .......... x XxxxxxxxXxxxxxxxxxxx x xxx. ......... x XxxxxxxxxxxxxXxxxxxxxx x xx xxxxxxxxx.

Xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx x XxxxxxxxXxxxxxxxxxxx x xxx. xxx Xxxxxxxxxxxxxxxx x XxxxxxxxxxxxxXxxxxxxxx x xxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxx xxxxxxx xxx xxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx .......... x XxxxxxxxXxxxxxxxxxxx x xxx. .......... x XxxxxxxxxxxxxXxxxxxxxx x xxxxxxx xxxxxxx.

x.x.x Xx xxxxxxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx, xxxx xxx xx X xx.x XXxX xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxx.

4.3 Einkünfte aus Vermietung und Verpachtung

x.x.x Xxxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xx. x.x.x, x.x.x xxx x.x.x xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xx Xx. x.x.x xxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx.

x.x.x Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx xx Xxxxx xxx Xxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxx xxx x xxx x Xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxx xxx. Xx. x.x.

  • XXX: Xx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxxx XXX Xxxxxxxxxxxxx xxx xx.x.xxxxx XxxXxx. Xxxxxxx xxx xx.x.xxxxx.
  • XXX: Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxxx.

x.x.x Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx.

4.4 Lohnsteuer

x.x.x Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx X xx XXxX xxxxxxxxxx xxxx. X xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx:

xxx xx X xx Xxx. x Xxxx x Xx. x xxx x XXxX xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx

xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx XXX xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxxx xxx xxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xX xx Xxx. xx XXxXx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xxxxxxxxx xxxx X xx Xxx. x XXxX xxxxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXXx xxxxx xxx xxxx xx xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxxxx xx Xxxxxxx xxxxxxxx xxx.

x.x.x Xxxxxxxxxxxxxxxxx

Xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx

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Xxx xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXXx. Xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx xxx.

Xxx xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x XXxXx xxxxxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx.

4.5 Aufwendungen für existenziell notwendige Gegenstände (Wohnung, Hausrat, Kleidung) als außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxx xxxxxxx xx Xxxxxx xxx X xx.x XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

4.6 Freibetrag beim Lohnsteuerabzug

Xxx xxxx Xx. x.x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xx xxx Xxx. x Xx. x x.X.x. xx xxx Xxx. x Xxxx x XXxX xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx. xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx.

5. Grundsteuer

Xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx xx XxXxX xxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. x XxXxX xx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxx. x XxXxXx xx xxxxxxx.

6. Gewerbesteuer

Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx x XxxXxX xxx Xxxxxx. x XxxXxXx xx xxxxxxx.

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