Das Kinderförderungsgesetz von 2008 verlangt eine leistungsgerechte Vergütung der Tagesmütter und Tagesväter. Diese wollen natürlich wissen, wie die Vergütungen steuerlich zu behandeln sind und ob sie sich in der Renten-, Kranken-, Pflege- und Arbeitslosenversicherung absichern können. Lesen Sie dazu die nachfolgenden Erläuterungen.

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1. Kindertagespflege nach §§ 22, 23 SGB VIII (Tagesmütter oder Tagesväter)

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Tagespflegeperson für Kinder ist sozialversicherungspflichtig

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2. Einkommensteuer

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a) Gewinnermittlung

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b) Betriebseinnahmen

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c) Betriebsausgaben

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d) Einkommensteuervorauszahlungen

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e) Zuschuss zur Unfall-, Alters-, Kranken- und Pflegeversicherung

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f) Investitionszuschüsse

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g) Mietzuschüsse

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h) Sonderausgaben

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i) Kinderbetreuung als Minijob

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3. Rentenversicherung

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xxx Xxxxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxx. x XXX XXx.

xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx: Xxx Xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xXxxxxxx, xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXXX. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xx xxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxx xxx.
Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxx.

4. Kranken- und Pflegeversicherung

Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx x xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXx. xxxx X X. xxxxx x xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx:

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Xxxxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxx xx.xx.xxxx, xxxxx xxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxx Xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxx

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  • xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx.

a) Beitragsfreie Familienversicherung

Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx:

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Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx. xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxx xxx XXX xxx Xxxx: x.xxx XXXx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xx.

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  2. xxxxx xxxx xx x Xxx. x Xx. x, x, xx, x xxx x, xx xxx xx xxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxx,
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Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxx x Xx. x xxx xxxxx xxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxx xx x Xxx. x xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx. Xxxx xxxx xXXXx. X X. xxxx, xxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx.

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b) Freiwillige Krankenversicherung

Xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxx xx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx:

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Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx.

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c) Private Krankenversicherung

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xXxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx Xxxxxxx xxx xxx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xx xxxxxxx.

5. Arbeitslosenversicherung

Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxx Xxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxxxxxxxxx xx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxx xxxx xxx XXX XXX xxxxxxx xxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxx xxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:

Xxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx XXX XXXx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxx xxxxxx, xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xx. x XXX XXXx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxx x,x Xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx XXX xXxxxx xxx x.xxxxxxxxx XXX xXxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx,xx XXX xxx. xx,xx XXX xXxxxx xxxxx.

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Xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx, xxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxx Xx. x XXX XXXx.

Xxx Xxxxxxx xxx xxxx xxxxx: Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxx x xxxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx, xx xxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx Xxxxxx xxxxx xxxxxx.

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxx x Xxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx x Xxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxx xxx xx xx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx. Xxx xxxxx xx Xxxxx xxx xxx xxx xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxx, xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxx. Xx xxx xx. Xxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx X, xx xxx xx. Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

6. Unfallversicherung

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx x.x.xxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xXXXXx xxx x.xx.xxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XXX XXXx. Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xXxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXXx. Xxxxx xxx Xxxxxxxxx x xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx, x. X. Xxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxx x.X. x xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxxxxx xxx xxx

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Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX.

  • Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxx, Xxxxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx XXX xxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xx.xxx XXX xxx xx xxx xxxxx Xxxxxxxxxxxxxx xx.xxx XXX. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx.
  • Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xxxx xxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx. Xxxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xx Xxxxx xxx xx,xx XXX. xXxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xx xx Xxx. x Xx. x XXX XXXX xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx XXX xxx Xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx.

7. Umsatzsteuer

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x XXX XXXX xxxxxxxx xxxx xxx x Xx. xxx XXxXx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxx "xxxxxx", xxxx xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, "xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxx" xxx xx Xxx. x XXX XXXXx.

Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx.

  • Xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx.
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8. Arbeitslosengeld II: Anrechnung der Vergütungen

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xx XXX XXXXx xxx xxx Xxxxxxxxxxx xxx xx XXX XXXXx. Xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxx xx xxxxxxx, xx xxx xx xxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xx XXX XXx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXX XXXX. Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxx xxxxxxx:

  • xxxx xxx xxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx,
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Xxxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxx. x XXX XXx:

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Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx x xxx xxxx xxx xxxxx:

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Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, x. x. xxx Xxxxxxxxxx xxxx xxx xxxx xx xxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxx, xx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx, xxxx xx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxx xx xx XXX XXXX xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xx Xxxxx xxx Xxxxxxx xxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxx Xxxx xx xxxxxx xxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXX XXXXx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xx xxx Xxxxxx xxxxxxxxxxx, xx xxx xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxx.

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Xxx Xxxxxxxxxx, xxx xxxx xx xx XXX XXXX xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxx xxxx xx xxxx xxxxxxxxx, xx xxx xxx xx.xx.xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx xx Xxx. x XXX XXx.

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9. AKTUELL: Betriebsausgaben-Pauschale in der Coronazeit

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