"Umsonst ist nicht einmal der Tod, er kostet das Leben". Und außerdem entstehen durch den Todesfall erhebliche Kosten. Die Frage ist, ob und welche Kosten der Beerdigung bzw. Bestattung (Einäscherung) als außergewöhnliche Belastung absetzbar sind.

1. Wer kann Bestattungskosten steuerlich absetzen?

Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx.

a) Verpflichtung aus rechtlichen Gründen

Xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx, xxxxxxx xxxx xxx Xxxxx: "Xxx Xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx" xxx xxxx, xx xxxx XXXx.

XXXXXXX: Xxx Xxxx xxx xxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxx xxx xx xxxx XXX xxxxxx xxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxx xxxxxx xxxxxxx xxx. Xx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx xxx Xxxx xxx Xxxxxx xxxxx xxxxxxx Xxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xx xxxx XXX xxxxxxx xxx xxxx xxx Xxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. "Xx Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xx xxxxxxxx xxx" xxx xxxx Xxx. x, xx xxxxx Xxx. x, xx xxxx Xxx. x XXXx.

XXXXXXX: Xxxxxxxxx xx xxxxxxx Xxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxx, Xxxxxx xxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxx x xxxxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxx xxx Xxxxxx xxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxx x.xxx XXX xxxxxxx, xxxx xxxxxx Xxxxxx xxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx xxxxxxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx: "Xxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx, xxxxxx xxxx Xxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxx xx xxxxxxxx xxx" xxx xxxxx XXXx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxx xxx: Xx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXXx.

b) Verpflichtung aus sittlichen Gründen

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxx xx xxx Xxxxxx xxxxxxx xxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxx xxxx XXXx. Xxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxx xxxx Xxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XX xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xx xxx Xxxxxxxxxxxx xxxxxxx xx xx XX, xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx, Xxxxx, Xxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, "xxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxxx. Xxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxx xxx. Xxx xxxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxx xxx xxx xxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxx xx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxx xxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxxx xxxxxxxxx Xxxxxxx xxx xxxx xx xxxxxxx, xxxx Xxxx xxxxxxx Xxxxxxxx, x X. Xxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxx, xxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx x xxxxx Xxx xxxx xxxxx xxx x Xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxx xxx, "xxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxx
Xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxx xxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxx xxxxxxxxxx, xxx Xxxxxx xxxxx xxx xxxx xxxxxx Xxxxx.
Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxx xXxxxxxx xxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxx Xxxxxxx xxx Xxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx. Xxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx, xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.

Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx" xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx.

Xxxxxxxx:
Xxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxx. Xx xxxx xxxxxxxxxx xxxxx Xxxx, xxxx xxxx xxxxx Xxxxxx. Xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxx. xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxx xxxxxxxx xxx, Xxxxxxxxxxxx xxx Xxxxx xx xxxxxxxx. Xxxx xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx.

2. Wann sind Bestattungskosten absetzbar?

Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxxxx Xxxx xxxxxx Xxx xxxxxxxx xxxxxxxxxxxxxx xxxxx "xxxxxxxx".

a) Es ist kein ausreichender Nachlass vorhanden

Xxx xxx Xxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xx X. XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxx xxxx xxx Xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx xxx xxx Xxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxx.

XXXXXXXXX: Xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxx xxx Xxx xxxxxxxxxx xxx xxxx xxxx xxxxxx Xxx xxxxxxx xxxxxx, xx xxxx xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XXX X. xxx. Xxxxxx xxxxxx Xxxxxx xxxxxx xxxx xxx Xxx xxxxxxxxx, x.X. Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxx Xxxxxxxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxx, x.X. Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx, x.X. xxx xxxxx xxxxxxxx Xxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxxx

  • Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
  • Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx xxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxx Xxxxxx xx xxxxxx xXXX Xxxxxx xxx xx.xx.xxxx, Xx xxxxX xxxxxxxxx xxxxx xxx xx.xx.xxxx, XX xxxx X. xxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx.

Schenkung vor dem Todesfall

Xxx xxxx xxxx Xxxxxxxxx xx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx Xxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxx xx Xxxxxxxx "Xxxxxxxxxx"x.

  • Xxx Xxxxxx xxxxx xxx XX Xxxxxxx xxxxxxxxxxx, xxxx Xxxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx XX Xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxx xx Xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xx Xxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx xx xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxX xxxx.x.xxxxxx Xxxxx.xxxxxx

Xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxx xxxxxxxxxxxxx xx xxxxxx xxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XX xxxxxxxx.

b) Es sind keine Versicherungs- und andere Geldleistungen vorhanden

Xxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx, xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx "xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxx xx xxxxx xxxxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxx xxxx:

  • Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx: Xxxxxx xxxx xx xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xx x.x.xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx x.xxx XX x x.xxx XXX xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx x.xxx XX x xxx XXX. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxx. xxx,xx XXX xxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxxxxx xxxxx xx, xx XXX Xx.

Xxxxxxxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx. X. xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

Xxx xxxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx! Xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xx. X. xxxx Xxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx.X. xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx XXX xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:

Xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx

Xxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxx xxxxxxxxx xxxxxx

x.xxx XXXxxxxxx

xx.xxx XXXxxxxxx

xxxxxx

xxxxxx

xxxxxx

x.xxx XXX

Xxx Xxxxxx xxx xxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx
x.xxx XXX : xx.xxx XXX x xxx x xx x

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxx Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx xxx
xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx:
x.xxx XXX x xx x x

xxxxxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

.x. x.xxx XXX

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx:

xxxxxx

x x.xxx XXX

Xxxxxxxx:
Xxx Xxxxx Xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxx x.xxx XXX. Xxxxx xxxxxxxx xx x.xxx XXX xxx xxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX.
Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxx. Xxxxx xxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xx xxxxxxxxxxxx Xxxx x xxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx x xx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xx x.xxx XXX xxxx xxx x.xxx XXXx xx xxxxxxx. Xx xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx x.xxx XXX xXxxxxxxxxxx XxXx xxx xx.xx.xxxx, X xxxx.x.xxxxxx Xxxxx.

Steuerpflichtiges Sterbegeld mindert außergewöhnliche Belastungen nicht!

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxx. Xx xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxxxx. x XXxX xxx xxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX. Xxxxxxxxxxx xxx xxxxx, xxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. XXXX: Xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

XXXXXXXXX: Xxxxxxxxxxx xxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx x.X. xxx XxxxXXX, xxxxxxx xxxxxxxxxxx xx xxx Xxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx. Xxxx xxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx, xxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxxxx.

3. Was alles ist als Bestattungskosten absetzbar?

Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxx, xxxx xxx XXX xxxxx: "Xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx:

  • Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx, xx xxxx Xxxx, Xxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx, xxxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx., Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxxx Xxx xxx Xxxxxxxxx xxxx XxxxxxxXxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xXXX Xxxxxxxx, XXxxXxxxxx xx xx XXxX Xx. xx XX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxxx. XXXX: Xxx Xxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx.

  • Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXX Xxxxxxxxxxxxx xxx x.xx.xxxx, x X xxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxx, x. X. Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxxx, Xxx, Xxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • xxxxxxxxxxxxx xxx xxx Xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXxXX xxxx X. xxxx.
  • Xxxxxx xxx Xxxxxx: Xxx XXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx, "xxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X, xxx, xxxx.

Xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx xx Xxxxxxxx, xxx xxx Xxxxxx xxx Xxx xxx Xxxxx xxxx xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxx xx. Xxxx xxxxxx Xxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX. Xxxxxx Xxxxxx xxx xx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx xXXX Xxxxxx xxx xx.xx.xxxx, Xx xxxxX xxxxxxxxxx XX Xxxxx xxx xx.x.xxxx, xx X xxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx xx.xx.xxxx, X xxxx.x.xxxxxx Xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxxx xxxxx xxxxx xxxxxxxx, Xxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxx xx xxxxxx xxx xxxxxxx xxxxxxxxxxx.

Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx.

xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx x.xxx XXX, xxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx XXX Xxxxxxx xxx xx.x.xxxx, Xx XX xxxxxx.

XXXXXXX:
Xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx "Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx" xxx xxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxx xx. Xxxxxx".

Xxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxxx:
x Xxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx.

Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx:

Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx. Xxx xxxx Xxxxxx xxxx

  • Xxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx, "xx xxx Xxx Xxxx xxxxx xxxxx Xxxxxx xxx". Xxx xxxx xxxx xxxx, xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxx xxx Xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, x X xxxxxxx.
  • Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx XXX xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
  • Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

Sanierung des Familiengrabes

Xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxxxxx xxxx Xxxxxx xxxxx Xxxxx xxx xx Xxxxxx xxx. xx Xxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx xxxx, xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx

Xx xxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxx xxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

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

4. Blick ins Erbschaftsteuerrecht

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxx Xxxxx xxx xxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx, xxxx xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:

  • Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xx Xxx. x Xx. x XxxXxX xXxxx xx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx "xxxxxx" Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxx xx xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx. Xxx xxxxxxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx.xxx XXX xxx xxxx Xxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxxxxxx xxxx.
  • Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx xXxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx.

Xxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxx xxxxxx:

  • Xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.
  • Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.xxxxxx Xxx XXX xxx xxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxx xxxxx xx xxxx xxxxxxxxxxxxx xxxxx xxxx xxxx. Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxx xxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx xX X xx.x XxxXxXx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxx Xxxxx xxxx xx x xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx x.x.xxxx, X xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxx. Xx xxxx:
    • Xxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxxx xxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxx xxx Xxxxx xxxxxxx xxxx.
    • Xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxx xxxxx xxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxx xx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxx, xxxx xxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxx.
    • Xxxxxxxx xxxxxxxxx xxx Xxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx.

xxxxxx