Sonderausgaben sind private Ausgaben, die in ganz bestimmten Fällen steuerlich absetzbar sind. Diese Aufwendungen sind ausdrücklich und abschließend im Gesetz aufgeführt. Es gibt im Wesentlichen zwei Gruppen von Sonderausgaben: Die Vorsorgeaufwendungen und die anderen Sonderausgaben.

1. Vorsorgeaufwendungen

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a) Altersvorsorge

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx.

b) Basiskranken- und Pflegepflichtversicherung

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c) Andere Vorsicherungen

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d) Günstigerprüfung mit der Regelung des Jahres 2004

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx.

e) Nicht absetzbare Versicherungsbeiträge

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2. Beiträge zu Riester-Verträgen

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3. Andere Sonderausgaben

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a) Sonderausgaben-Pauschbetrag

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b) Renten und Dauernde Lasten

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c) Geschiedene: Unterhaltsleistungen an den Ex-Ehegatten

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d) Geschiedene: Ausgleichszahlungen im Rahmen des Versorgungsausgleichs

Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxx xx xxxxx xxx "Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx" xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx" xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx, xxx xxxx xxxxxxxxxxxx, xxxxx Xxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xx Xxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xx Xxx. x Xx. xx XXxX xxxxx xx xx Xxx. xx Xx. x XXxX xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx, xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxx xx, xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xxx xx Xx. xx XXxX xxxxx xx xx Xx. xx XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx.

e) Geschiedene: Zahlung zur Vermeidung des Versorgungsausgleichs

Xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, x. X. xxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx x. xx. xxx xxxx Xxx. x XXXx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x XxxxXxxxxXx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. xx Xx. x xxx xx xx Xx. xx XXxX xxxxx.

  • Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx xxxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxx, xxxx xx xxxxx xxxxxxxxx Xxxx xxxxx xxxx xxxxxxxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xx.X. XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx.

f) Kirchensteuer

Xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxx x xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx xx. X. xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxxx Xxx xxx xxx Xxxxxx xxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xx xxxx xxxx xxxx Xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

g) Ausbildungskosten

Xxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxx xxx xx x.xxx XXX xxxx xxxx: x.xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxx xxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, x. X. xxx Xxxxxx xxxxx Xxxxxx, Xxxxxxx, XXXxXxxxxxxx.

Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxx. x Xxx. x XX xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxx xxxxx xxx XXXxXxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xx xx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xx x Xxx. x XXxX Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxx xxx XX X xxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxx xxx Xxxxx: Xxxxxx Xxx Xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx "Xxxxxx X" xxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xXxxxxxxxxxxx: x XxX xxxxx, x XxX xxxxx x.x.x. Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

x Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

x Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

x Xxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx

XXXXXXX:
Xxxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx xxxx Xxxxxxxxxxx xx xxxx xXXXx
x Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxXXXx

h) Spenden und Mitgliedsbeiträge

Xxxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxx xxxx xx xxx Xxxxx "Xxxxxxx" xxxxx xxxxxx xxxxxx, xxxxxxxx Xxx xxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxx

x Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx.

Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx XXxxXXXxXxxxxxx. Xxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxxxxxx

x Xxxxxxxxxxxxxxx

x Xxxxxxxxxxxxxxxxxx

Zuwendungen an Parteien und Wählervereinigungen

Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx

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XXXXXXXXX: Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Spenden in den Vermögensstock einer Stiftung

Xxxx xxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xx x Xxxxxxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xx Xxxxx xxxxxxxx xxxxxx. xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

Vereinfachter Spendennachweis

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx Xxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

Xx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx x"xxx Xxxxxxxxx xxx Xxx"x xxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx x"xxx Xxxxx"x, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xx xxxxx xxx xxx Xxxxx xx.
  • Xxx Xxxxxxx xxx xxx XXX, xxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx xxxxxxxxxx Xxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

i) Schulgeld

Xxxxxxx Xxx Xxxx xxxx Xxxxxxxxxxxx, xxxx xxx Xxx Xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxx xxxxx Xxxx xxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxx x xxx xxx xxxxxxx Xxxxxxxxxxxxxx x xx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxx "Xxxxxx Xxxx".

  • Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx XXXxXxxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx. Xxx Xxxxxxxxxx xxx x.xxx XXX xxxx xxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxx.
  • Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx.

j) Steuerberatungskosten

Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxx.

XXXXXXXXX: Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxx, Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx:
xxx Xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxx, x.x. Xxx xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx.
xxx Xxxxxxxx xxx Xxxxxx xxx XXX xxx xxx XXX, xxxxxxx Xxx xxxxx xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxx xxxxxx xxxxxx xxx.
xxx Xxxxxx xxx Xxxxxx xxxxx xxx XXX, xxxxxxx Xxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

4. Verlustabzug

Xxx Xxxxxxx xxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xxx xx xxxx xxx Xxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxx:

  • Xxxx xxx Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxx Xxxxxxxxx x xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxx xxxxxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. xxxxxxxxxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx
    xx xxx Xxxxxx xxxx xxx xxxx: xxx xx xxx.xxx XXX xxx Xxxxxxx xxx x.xxx.xxx XXX xxx Xxxxxxxxxxxxx,
    xx xxx Xxxxx xxxx: xxx xx x Xxx. XXX xxx Xxxxxxx xxx x Xxx. XXX.
    Xxxx xxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx.
  • Xxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx". Xxxxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx x Xxxxxxx XXX x xxx Xxxxxxxxxxxxx x Xxxxxxxxx XXX x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx x xxxx xxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

5. Erstattung von Sonderausgaben

Xx xxxxx xxx, xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxxx xxxxxxxxx Xxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx xxxxx xx xxx Xxx. x Xx. x XXx.

Xxx xxxx xxxx xxxxxxxx Xxxxxxxx:

  • Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx "xxxxxxxxxxx" xxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxXx xxxx.
  • Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxXxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx x xxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx xxx x xxxxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xx xxx XX xxxxxxxxx.

Xx xxx x.x.xxxx xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx:

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x Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xx Xxx. xx XXxXx.

Xxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxxx Xxxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx:

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Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx x xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xXx. xxx. Xxxxxxxxx xxx Xxxxxx x xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx: Xxx xx xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxX xxxxxxxxxxxxxx xxx xxxxx xxxx x xxx xxxxxx x xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXx. xx xxx xx xxxxxxx Xxxxxxxxxxxxxx xXx. xxx, xxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxx XxX xxxxx xxxxxxxx.

XXXXXXX: Xxx xxx, xxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx. X. xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx, xxx xxx xxxxxxxxxxx Xxxxxxxx x xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xx xxxx xXxxxx xxx.

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