Ab 2012 ist die steuerliche Absetzbarkeit von Kinderbetreuungskosten deutlich einfacher geregelt: Die Aufwendungen sind jetzt einheitlich nur noch als Sonderausgaben absetzbar, ohne dass es auf irgendwelche persönlichen Anspruchsvoraussetzungen ankommt. Weiterhin aber werden die Kosten nur zu zwei Drittel, begrenzt auf 4.000 Euro je Kind, anerkannt
(§ 10 Abs. 1 Nr. 5 EStG).

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1. Kinderbetreuungskosten nur noch als Sonderausgaben absetzbar

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2. Kinderbetreuungskosten bei außersteuerlichen Vergünstigungen

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3. Kinderbetreuungskosten nur begrenzt abziehbar

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Begrenzte Absetzbarkeit verfassungsgemäß

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4. Welche Kinder dürfen steuermindernd betreut werden?

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Begünstigt sind nur Kinder im Sinne des § 32 Abs. 1 EStG

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Begünstigt sind nur Kinder, die zu Ihrem Haushalt gehören

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5. Was ist als Kinderbetreuungskosten absetzbar?

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a) Welche Aufwendungen sind absetzbar?

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b) Fahrtkosten im Zusammen mit der Kinderbetreuung

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c) Mehrkosten für zweisprachigen Kindergarten absetzbar

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d) Einheitliches Entgelt für Betreuung und andere Leistungen

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e) Steuervergünstigung auch für Angehörige möglich?

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Xxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xx Xxxxx Xxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxx Xxxx, xxxxxxx xx xxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx Xxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx "xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxx Xxx xx xxxx!

f) Anrechnung von Betreuungsgeld?

Xxxxxx, xxx xx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxxx xxx xx xxx x.x.xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx, xxx xxxx xxx xxxxxx Xxx xxx xx. Xxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx x.X.x. xxxx xx xxx xx XXX XXXXx.

  • Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxx xxxx Xxxxxx xxx XxxxxxxXxxxxXxxxxxx, XXXxXxXxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx xxx.
  • Xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxx xxx Xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxx xxxxx xxxxxxxx xxxxxxx xxx xxxxxxxx xxx Xxxx xxx xx xx Xxxxxxxxxxxxx! xx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxx xxx xx Xxx. x XXXXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx x xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx x xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxXx xxxx.

g) Internatskosten

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxxxx xx xxx Xxxx xxxxxxxx xxxxxxx.

Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxx xxxxxxxxx: Xxxxxxxxxxxxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xx xxxx Xxxxxxx, xxxxxxxxxx x.xxx XXX, xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxx xXX Xxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxx xx xxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX, xxxxx x.xxx XXX xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx x xxxxxxxxxx, xxxx "xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx."
  • Xxxxxx xxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxx xxxxxx xxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.
  • Xxxxxxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx XXXxXxxxxxxxxxxxxx xxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxxxxxx xx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx: Xxxxxxxxx xxxxxx Xxxx, xx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxxxx" xxxxxxxxxxx xxxx xxxx, xxx Xxxxxxxxxxxxx xx xxxxx "Xxxxxxxx" xxxxxx xxxxx.

6. Kinderbetreuung als haushaltsnahe Dienstleistung begünstigt?

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxx, xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxx xxx.

Xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

Xx xxxx xxx xxx Xxxxx xxxxxx xxx xxx Xxxxxx

x xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

xx x, xxx. xxxxxx xxx XXX

x xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx

x xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx,

x.X. Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

xx x, xxx. x.xxx XXX

XXXXXXXXX: Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxx, x. X. xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx Xxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxx xx xxxxx xxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xxxx xx xxx XXxX! Xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxXxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxx xxxxx xxxx xxxx xx xxx XXxX xxxxxxxxxxx x xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxx xxxxxx xxxx xxx Xxxxxx, xxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxxx:
Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx XXX xxx xxxx xxxx Xxxxxxxxxxx xxx XXX xxxxxxxxx.
Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX xxxx xx xxx, xxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

a) Kinderbetreuung durch eine Haushaltshilfe

Xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx, xxxxxx xxx., xxxxxxx xxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx, xxx. xxxx xxx xxxxxxxxxx Xxxxxx:

  • Xxx Xxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xx x, xxx. xxx XXX xxx. x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx xxx XXxXx.
  • Xxx Xxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

b) Kinderbetreuung durch ein Au-pair

Xxxxx Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx Xxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxx. xxxxxxx xxx xxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx XxxxxxxxXxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx, xxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxx xxxx.

Xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx: Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxx Xxxxxxx xxx xxx. x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxx xxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx XXxXx.

  • Xxxxx Xxx xxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
  • Xxxxx xx XxxxxxxxXxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxx xxx XxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx.

XXXXXXX:
Xx XxxxxxxxXxxxxxx xxxxxxx Xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxx xxx XxxxxxxxXxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx:
x Xxxxxxx xxxxx xxxx XxxxxxxxXxxxxxxxxxxxxx xXXXx

7. Wenn Eltern oder betreute Kinder im Ausland leben

Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxx Xxxx Xxxxxx xxxxxxx xx Xxxxxxx xxx xxxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxxxxx, xxxxx Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx.

Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxx, Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xx. X. Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

Xx xxxxxx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx.

Xxx xxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx

  • x.xxx XXX xx xxx Xxxxxxxxxxxxx x, xxxxxxxxxxxxxx xx xxx xxxxxxx XXxXxxxxxx, Xxxxxx, Xxxxx, Xxxxxx, XXX, Xxxxxxx.
  • x.xxx XXX xxxxxxxxxxxxxx xx Xxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxx.
  • x.xxx XXX xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxx, Xxxxxxxxx, Xxxxxxx, XxxxxxxxXxxxxxxxxxx, Xxxxxxxxxx.
  • x.xxx XXX xxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxx Xxxxxxx xxx Xxxxxx.

Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxx Xxx xx Xxxxxxx xxxxxxxx Xxxx xxx x Xxx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx "xxxxx xxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx.

XXXX: Xxxxx Xxx xx Xxxxxxx xxx xxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx, xxxxxxx Xxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxx xxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx .

8. Was Sie für die Steuervergünstigung beachten müssen

Xxxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx:

  • Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx x.xx. xxxxxxxx xxx
  • Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxx xxx xxxx! Xxxxxxxxx xxxx xxxx XxxxxxxXxxxxxx, Xxxxxxxxxxxxxxxxxxxx, XxxxxxxxxxxXxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx: Xxx Xxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxx x xxx xxxx xxx Xxxxxxx x xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx xxxxxxx Xxxxx, xxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Rechnung bei Arbeitnehmern?

Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx, xxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx. Xxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxx, xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxx Xxxx xxx Xxxxx. Xxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx, xxx. Xxxxx xxxxxx xxx "Xxxxxxxx" xxxxxxxxx xxxxxx:

  • xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx,
  • xxx XxxxxxxxXxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx,
  • xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx,
  • xxxx Xxxxxxxx, x. X. xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxx xxxxx xxxxxx Xxxxxxx xxxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Barzahlung an Minijobber erlaubt?

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxx xxxx XXX xxxx xxx Xxxxxx xxxxxxxxx

  • Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx xx Xxxxxx xxxxx Xxxxxxxx x xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xxx, xxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx XXXxXxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx, Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxx xx xxxxx, xxx xxxx xxxxxx "Xxxxxxxx" xxxxxxxx xxxx. Xxx xxxxxxx xxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx x xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxx xxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.
  • Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX: Xxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxxxxx xxx xx xx xx XXxX xxx xx xx xxx Xxx. x XXxX xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx Xxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxx xxxx xxxx Xxxxxxxxxx. Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxx Xxxxxxxxxx xx xxx "Xxxxx" xxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXxXxxxxxxxxx xxxxx xxx xx.xx.xxxx, X. xxx.

XXXXXXXXX: Xxxxx xxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxx x.X. xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.

9. Wie Sie die Steuervergünstigung beantragen

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx Xxxx". Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxx xxx Xxxx xxxxxxx.

Xxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxx, xxx xxx Xxxxxxxx xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxx xxxxxx xx, xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxx xX xx.x XXxXx.
  • Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxx xxx. Xxxxxx xxxx xxx xxxxx xx, xxxx xxxxx xxxxx Xxxxxxxx xxx xxx. x.xxx XXX xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxx xxxxxx xxx Xxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
  • Xx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxx xxxx xxx xxxxx Xxxxxxxxx xx, xxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXxX xxxxx.

Xxx xxxxxxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxx xxx Xxxx xxxxxxx. Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx, xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx.xxx XXXx xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxx xx xxx "Xxxxxx Xxxx" xxx xxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx.

Xxxx xxxx xxxxxxxxx xxx Xxxxxx, xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxx xxxxxxx, xxxx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx. "Xxxx xxxxxx xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xx xxxxx, xxx xxx xxxxxxx Xxxxxxx xxxx xxxxx Xxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx xxx xxx xxxxx. Xxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxx xxxxxxx xxxx "xxxxxxx" Xxxxxxxxxx xxxxxxx xxxxxxx. Xx xxx xxxx XXXxXxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx xxxx, xxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxx x.X. xxxx xxxx xxxxxxxxx xxxx!

XXXXXXXXX: Xxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx, xxxxx xxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxx xxx. xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxx.

10. Wie Sie die Steuerermäßigung bereits während des Jahres bekommen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx XXXxXX xxx xxxxx xxx. xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx xxx xxx Xxx. x XXxXx.

XXXX: Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

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Xxxx xxx Xxxx xxxx xxxxxxx Xxx xxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx:
x Xxxxxxxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xxxx xXXXx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx xxx xx Xxx. x XXxXx.

11. Weitere Steuervergünstigungen für Kinderbetreuung

a) Elterngeld und Elternzeit

Xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxx, xxxx Xxx

  • xxxxx Xxxxxxxx xxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx,
  • xxx Xxxxx Xxxx xx xxxxx Xxxxxxxx xxxxx,
  • xxx Xxxx xxxxxx xxxxxxxx xxx xxxxxxxx xxx
  • xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx x.xxx XXX xx x xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxx XXX, xxx xxx xxxxx Xxxxxxxxx xx x.xxx XXX xx x, xxxxxxxxxx x.xxx XXX xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx, x. X. Xxxxxxxxx xxxx Xxxxxxxxxx, xxxxxxx Xxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xx xxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xxx xxx XXX xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx.

b) Freibetrag für Betreuung, Erziehung und Ausbildung

Xxxx xxxxx Xxxx, xxxx xxx Xxxxx xxx xx xxxxxx xxxxxxxxxxx xx. Xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxx XXXxXxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

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Xxx XXXxXxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx.

c) Steuervergünstigung für Arbeitgeberleistungen

Xxxx xxx xxxx xx: Xxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx xx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxx x Xx. xx XXxXx X x.xx XXxX xxxxx.

XXXXXXX: Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xx Xxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx.

Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxx Xxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx.
  • Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx xx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxx, xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxx, XXxxXxxxxx xxxxxxx, xx x XXxX, Xxxx x, Xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

d) Zuschüsse vom Jugendamt zur Kinderbetreuung

Xxxxx Xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx, xx xx xxx xx xx XXX XXXXx.

Xxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx, xxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxxx XxxxxxxxxxXxxxxxxXxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx. xxx x xxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx x.X. xxxxxxx, xxxx xxxxx Xxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xx Xxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxxx xxxxxxxxxx Xxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx Xxxxx Xxxxxxxx.

e) Betreuung von Kindern: Wissenswertes für Tagesmütter

Xxx Xxxxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxx.

12. Gesetzliche Grundlage

§ 10 Abs. 1 Nr. 5 EStG - Sonderausgaben

Xxxxxxxxxxxxxx xxxx...

x. ....

x. xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx Xxxx xx Xxxx, xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xx xx Xxxxxx x, xxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx xx xxxxxxxxxx Xxxx xxxxx xxxx xx x Xxxxxx x xxxx Xxxxxx x xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xx Xxxx x xxxxxxxx Xxxxxx xx xxxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxx x xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx.

§ 2 Abs. 5a Satz 2 EStG - Umfang der Besteuerung

xxx ...

xxxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xXxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxxx xx, xxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxx xx xxx xxxx xx xxx Xxxxxx x xxx xxxx xx xx Xxxxxx x xx xxxxxxxxxxxx Xxxxxxxx xxxxx xx xxx xxxx xx x Xxxxxx xx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxx xx xxx xxxx xx xx Xxxxxx x xxxxx xxxxxxxxxxx Xxxxxxxx.

Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xx xxx Xxxxxxxxx x xxx x xxxxxxxxx Xxxxxxxx xXxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx xx, xxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxx Xxxxxxxx xx xxx xxxx xx xx Xxxxxx x Xxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx.

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