Überblick: Was sind Sonderausgaben?

1. Vorsorgeaufwendungen

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a) Altersvorsorge

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b) Basiskranken- und Pflegepflichtversicherung

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c) Andere Versicherungen

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d) Günstigerprüfung mit der Regelung des Jahres 2004

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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

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e) Geschiedene: Zahlung zur Vermeidung des Versorgungsausgleichs

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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 xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXxXx.xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxx, x XxX xxxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:

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• Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx
• Xxxx xxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx

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

• Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

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

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

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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.

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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.

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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.
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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 x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x 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 xxx. xxxx xxxxxxx Xxxxxxxx xxxxxxxx xxx XxxxxxxXxxxx xxxx xx xxx XxxxXxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxx
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  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 xxx. xx XxxxXxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx". Xxxxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx 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.

AKTUELL: Erweiterung des Verlustrücktrags in Krisenzeiten

Xxx Xxxxx xxx XxxxxxxXxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx "xxx" xxx xx x Xxx. XXX xxx Xxxxxxx xxx x Xxx. XXX xxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxXx.xxxxxx

• Xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx x Xxx. XXX xxx. xx Xxx. XXX xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
• Xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx.
• Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxxx xxx x Xxxxx xxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. XXX xxx. xx Xxx. XXX xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxxxx xx xxx Xxxx xxxx, xxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxx x Xxx. XXX xxx. x Xxx. XXX xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
• Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxx Xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx: Xxx xxxxxx, xxx Xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xx xxx xxxxxx xxxx x xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
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Xxxxxxx Xxxxxxxxxxxxx:

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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:

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Xxx xxxx xxxx xxxxxxxx Xxxxxxxx:

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