Steuerrat für Fotovoltaik-Betreiber: Überblick über die Besteuerung

Sonne, Strom und Steuern. Investitionen in Fotovoltaikanlagen auf dem Dach, an der Fassade des Hauses oder auf Freiflächen sind deshalb so beliebt, weil der Staat 20 Jahre lang sichere Einnahmen garantiert oder zumindest in der Vergangenheit garantiert hat. Doch wie immer, wenn Einnahmen erzielt werden, ist auch das Finanzamt mit dabei. Hier erfahren Sie, was Sie als privater Betreiber einer Fotovoltaikanlage steuerlich beachten müssen. Vorweg sei darauf hingewiesen, dass es für Betreiber kleinerer Fotovoltaikanlagen Erleichterungen bei der Einkommen- und Gewerbesteuer gibt, die wir am Ende des Beitrages vorstellen. Zudem gilt seit 2023 ein Nullsteuersatz bei der Lieferung und Installation von Fotovoltaikanlagen. Auch diese stellen wir überblicksartig am Ende des Beitrages vor. Ausführliche Informationen zur aktuellen Rechtslage enthalten die Beiträge Fotovoltaik: Ertragsteuerliche Befreiung für kleine Anlagen ab 2022 und Fotovoltaik: Der Nullsteuersatz bei der Umsatzsteuer ab 2023 . Die ersten Punkte dieses Beitrages haben daher nur noch Bedeutung für ältere Steuerjahre sowie für die Betreiber von Anlagen, die von den neuen Begünstigungen nicht profitieren, beispielsweise weil die Leistung der Anlage größer ist als 30 kWp.

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1. Fotovoltaik: Was daran so interessant ist

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2. Fotovoltaikanlage: Anmeldung erforderlich?

a) Anmeldung beim Finanzamt

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b) Anmeldung bei der Gemeindebehörde

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c) Anmeldung zum Marktstammdatenregister

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3. Einnahmen: Wie viel Sie für Ihren Strom bekommen

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4. Einkommensteuer: Wie Sie mit dem Finanzamt abrechnen

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5. Umsatzsteuer: Was Sie hierzu beachten müssen

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6. Gewerbesteuer: Wann Sie davon betroffen sind

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7. Grunderwerbsteuer: Kauf eines Gebäudes mit Fotovoltaikanlage

Xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xx x xx XXXx. Xxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxx xxx xxxx xx.x.xxxxx:

Xxxxxxxxxxxx
Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxx xxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx
Xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xx. x XxXXxXx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx x xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx!

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

Xxxxxxxxxxxxxxx xxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxx
Xxxxx xxxxxxx xxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxx xxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx xx xx Xxx. x Xxxx x XxxX xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx. Xxx xxxxxxx xxxxxx x.X. xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxx.

8. Bauabzugsteuer: Steuerabzug auf Bauleistungen?

Xxxx xxxx xxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx xxxx xxxxx xxxxx xxxxxxxx: Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xx x XXxX xxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx: Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx.

Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx x xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xx xx. XXxXx.

XXXXXXX: Xxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxx xx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx xxx Xxxxx xxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxx xx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx. Xxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxx xxxx xxxx xxxxx xxxx xxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx x.X. xxx xx x XXxX. Xxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxx. Xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx: Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. XXx.x xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx x.xxx XXX xxx xxxx Xxxxxxxxx xx.xxx XXX xx Xxxxxxxxxxxx.
Xxxxx: Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx x xxxxxx xxxxxxxx x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx x xxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx. XXx.x xxxxxxxxx, xxx xxx xx. Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx. x.xxx XXX Xxxxxxxxxxxx, xxxxxxxxx xx.xxx XXX.
Xxxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx xxx x.xxx XXX xx xxx x xxx xx.xxx XXXx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx.xxx XXX .x. x.xxx XXXx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxx:
x Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx.

xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxXxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx, xxxx xxxx xxxx xxxx xx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx XxxxxxxxXxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx. Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxx xxx x"xxxxxxxxxxxxx Xxxxxxxxxxx"x.

9. Steuerabzug für Handwerkerleistungen

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxx xxx xxxx Xxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx x xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxx, xxxx xxx xxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxx x.x. xxxx xxx Xxxxxxxxxxxx. Xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxx Xxx, xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxx xxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx.

10. Fotovoltaik und Krankenversicherungsbeiträge

Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxx xxxxxxxxxx xxx xxxxxxx xx xxx xxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXX XXx. Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxx XXX Xx. Xx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX Xx.

Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxx xxx, xxx XXX Xx:

x. xxx Xxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,

x. xxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx

x. xxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xXxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx XXX Xx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx.

Wenn der Anlagenbetreiber in der GKV familienversichert ist

Xx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx. xxx Xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX xxxxx xxxxxxxxxxx. Xxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx xxx XXX.

Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xx Xxxxx xxx XXxX xxx xx XXX XXx. Xxxx xxxx xx xxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx, xxx xxxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxx, xx xxxx xx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

11. Solaranlage: Bei Vermietung als Werbungskosten absetzbar

Xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxx Xxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XxXxXxxx xxxxxxxxxx.

Xxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxx Xxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx xxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

12. AKTUELL: Erleichterung bei der Steuererklärung für kleine Anlagen (bis 2021)

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx Xxxxxxxxxx xx xxx Xxxxxx X xxxxxxx, xxxxxxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xx, xxxx xxxxxxxxxxxx Xxxxxx XxxX xxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxxx xx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.
Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxxxxx x Xxxx x XXxXx.
Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxx XxxX xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx XxxXxXx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxx x Xxxxxxxxxxx xxxxx xxxxx "Xxxxxxx Xxxxxxxxxxxxx"x.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxx XXX xxxx xxxxxxxxxxx: Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx xx xX xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxx xxx xxx XXXxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx x Xxx. x XXXXx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

13. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xx xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxx xx x.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxx x xxx Xxxxxxxx xxxxx x xxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

14. AKTUELL: Keine Begünstigung als energetische Maßnahme - oder?

Xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxx XXxX xxxxxxxxxxx xxxx, xxx xxxxxx, xxx Xxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xx Xxxxxxx xxx xxx.xxx XXX, xxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

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15. Gewerbesteuer und IHK-Mitgliedschaft

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16. Was ist mit "Liebhaberei-Anträgen"?

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17. AKTUELL: Gefahr "Rentenkürzung" gebannt

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18. AKTUELL: Keine Umsatzsteuererklärung mehr für Kleinunternehmer

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