"Das bisschen Haushalt...." sang Johanna von Koczian 1977 - und das wird jetzt ganz ordentlich vom Staat unterstützt. Eine Steuervergünstigung gibt es nicht nur für eine Haushaltshilfe in einem geringfügigen oder regulären Beschäftigungsverhältnis, sondern auch für haushaltsnahe Dienstleistungen, die von selbstständigen Dienstleistern erbracht werden. Wenn Sie hier wissen, auf was es ankommt, können Sie leicht etliche Hundert Euro im Jahr vom Finanzamt bekommen

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1. Welche haushaltsnahen Dienstleistungen begünstigt sind

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a) Was sind haushaltsnahe Dienstleistungen?

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b) Begünstigt sind nur Arbeitskosten

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c) Begünstigt sind Arbeiten nur im Haushalt

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  • Xxxxxxxxx xxxxx Xxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxx xxxx xxx Xxxx! Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxx xxx. xxx xxx Xxxxxxxxxxx. Xxx! xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxx xxxx xxxx xxxx xxxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx Xxxxx xx.

d) Begünstigt sind Arbeiten auch im ausländischen Haushalt

Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxx xxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxx Xxxxxx xxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxx xxx xxxxxx Xxxxxxx xx Xxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xx Xxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxx xx Xxxxxxx xxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx XX xXxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxx, Xxxxx, Xxxxxxxxxxx, xxxxxxxxxxx, Xxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxx, Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx, xxxx xxx x.x.xxxx xxxx Xxxxxxxx.
Xxx XXX xXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx.

e) Begünstigt sind nur Aufwendungen, die nicht anderweitig absetzbar sind

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Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xx.x.

Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxx xx. X. xxxxxxxxxxxxxx Xxxxxxx, xxxxxx xxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxx x xxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxx xxx xxxx xx xxx XXxX xxxxxxxxxxx xXxxxxxxxxxxx xxxxx Xxxxx xx.

XXXXXXXXX: Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx xx Xxxxxxxx xxxxxx.

Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxxx Xxxxxx, xxx xxx Xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx 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 xxxxxx xxxxxx Xxxxx xx.

2. Wer die Steuervergünstigung beanspruchen kann

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx. Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

a) Wohnungseigentümer

Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx xxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

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Xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xxx xxx.

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Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx XX Xxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

b) Mieter

XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, x.X. xxxx Xxxxxxxxxxxxxxxx, Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.xxxxxxXxxxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xxx xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xx xxx xxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx xxx x xx xxx xxxx, xx xxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xxxxxxxx.x.xxxx, XX X xxxxxx.
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XXXXXXXXX: Xxxxxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.xxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxx

c) Auftraggeber-Pool

Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, x. X. xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx. Xxxxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxXxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx x.x. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxx xxx.

d) Heimbewohner

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx xxx xxx.

Xxx Xxxxxxxx xx xxxxx Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxx, Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx, xxxx xx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxxxxxx xxx xx xxxxx Xxxxxx xxxxxxxxxxxxx xxx, xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx xxxxx Xxxxx xx Xxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xx, xx, xxx.

  • Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxx, Xxxxxxxxxxxxxx, xxxxxx xx xx Xxxx xxxxxxx.
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Xxxx xxxx xxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx "Xxxx" x.X. xxx xx xxx XXxX. Xxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx.

Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxxxx "Xxxxx xx Xxxxxxxx" xxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xXxxxx xx.

3. Wie hoch die Steuervergünstigung ist

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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Xxxxxx Xxx xxxxxx, xxxx xx xxx Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx.

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4. Was Sie zum Steuerabzug wissen müssen

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Xxxxxxxx:
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Wie Sie den Steuerabzug beantragen

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Abzugshöchstbetrag wird nicht zeitanteilig gekürzt

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Steuerabzug erfolgt im Jahr der Zahlung

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Wie der Steuerabzug bei getrennter bzw. Einzelveranlagung erfolgt

Xxx Xxxxxxxxx, xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxx xxxxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xx Xxxxx xx xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx.

XXXXXXXXX: Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxx, xxxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xX xxx XXxXx.

Xxxxxxx Xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxx" Xxxxxx. Xxxxxx xxx xxxxxx xxx xxx "xxxxxxxxxxx" Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx xxx xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxx xxxx xxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxxxxxxx.

Steuerabzug bei nichtehelicher Lebensgemeinschaft

Xxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xx xxxxxx Xxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxx xxxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxx.

Xxx xxx xxxxx xxx Xxxxxxx Xxxxxxxxxxxx xx. Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx. Xxxx xxxxx Xxxxxxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxx xxx, xxxx xxx xxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xx, xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxx.

Wie Sie die Steuerermäßigung bereits während des Jahres bekommen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx xx.xxx XXX xx x x.xxx XXXx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. xx XXxXx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx XXXxXX xxx xxxxx xxxxxxxxxxx xxxx, xxxx Xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx Xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXxXx.

Steuerabzug auch durch Rücktrag oder Vortrag in anderen Jahren möglich?

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxx xxxx xxx xxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx

Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxx xxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Steuerabzug für selbstständige Dienste zusätzlich zur angestellten Haushaltshilfe

Xx xxx xxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxx Xxxxxxxx xxxxxxxx, x. X. xxx Xxxxxx xxxxxx. Xxxxx Xxx xxxxxx xxxxx xxx xxxxxxxxxxxx "Xxxxx" xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx x.xxx XXX xxxxxxx.

x. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxx Xxxxxxxxxxxxx: xx x xxx x.xxx XXX, xxx. xxx XXX

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Xxxxxxxxxxxxxx Xxxxxxxxxxxxx: xx x xxx x.xxx XXX, xxx. x.xxx XXX

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Xxxxxxxxxxx xxxxxxxxx

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x xxx XXX

Steuerabzug für haushaltsnahe Dienstleistungen zusätzlich zu Handwerkerleistungen

Xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xx xxx xxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx x xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx x xx Xxxxxxxx xx xxxxxx.

Xxxxxxxx:
Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx, xxx Xxxxx xx xxxxxx, xx xxxxxxx xxx xx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xx xxxxxxxxx x.xxx XXX xxxxxxxxxx xx x Xxxxxxxxxxxx xx.xxx XXXx. Xxx Xxxxxxxxxxxxxx xxxxxxxx x.xxx XXX, xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxxxxxxxx.
xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx x.xxx XXX xx.xxx XXX xxxx. xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XXX.
xxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx x.xxx XXX xx.xxx XXX xxxx. xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XXX, xxxxxxxxx xxxxx x.xxx XXX.

5. Häusliche Pflege- und Betreuungsleistungen

Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xx xx.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx.
  • Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, x. X. Xxxxxxx, Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx.
  • Xxxxxx xxx xxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xx, xxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx.

  • Xxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx xxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx. Xxxx xxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx.
  • Xx xxx Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xx x, xxxxxxxxxx x.xxx XXX, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, x. X. xx xxx Xxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Hausnotrufsystem

Xxxx xxxxxxxxxxxxx Xxxx xxx xxx xxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxx. Xxxx xxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xx xxxx Xxxxx xxx Xxxxxxxxx xx Xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx:

  • Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx.
  • Xxxxx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxx Xxxxxxx" xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxXxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xx Xxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxxxx "Xxxxx xx Xxxxxxxx" xxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx x xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxxx xx xxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xx Xxxxxxx Xxxxx xxxxxxxx xxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx". Xxxxx xxxxxx xxxx xx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xx. Xxx Xxxxxxxxxx, xx Xxxxxxx xxxxxx Xxxxx xx xxxxxxxx, xxxxxxxx xxxx xxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx xx xxxx xxxxxxx xxx xxxXxxxxxxxXxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxx xxxxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxxx xx xxxxxx xxxxxxx Xxxx, xxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxx, xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xx xxxxx xx XxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

  • Xxx Xxxx: Xxx xx Xxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxx xx xxxxxxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx, xxx xxx xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxx xx xxxx xxxXxxxxxxxXxxxxxxxXxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx, xxxx xxx XXX xxxxx xxxx xxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx, xxxxx xxxxx xxx Xxx Xxxxx xxxxxxx, xxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxx xx xxxxx Xxxxxxxx.

XXXXXXXXX: Xxx XXX xxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxx xxxxx xxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xx xxxx Xxxxxxxxxxx, xxx xxxxxx xxxx xxx xxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxx xxxxxxxxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx x.x.xxxxx. Xxx xxxxxx, xxxx xx Xxxx xxx "Xxxxxxxxx Xxxxxxx" xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Alarmüberwachungsleistungen einer Notrufbereitschaft

Xxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx XX XxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxx, xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxx. Xx xxxxx xx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xx xxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxxx xxx xxxxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxx.

a) Haushaltsnahe Dienstleistungen bei Heimunterbringung

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

  • Xxxxxxxxxxxxx xx Xxxx xxx xxxxxxx Xxxxxxxx,
  • Xxxxxxxxxxxxx xx Xxxx xxxx xxxxxxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx.

b) Steuerermäßigung und außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxxxx xxxxxx.

  • Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxx Xxxxxx, xxx xxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx.
  • Xxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx: Xxx xxxxxxx xxxxxxx, xx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx xxxxxx xxxx xx Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx x xxxxxxx xx xxx XXxX xx Xxxxxxxx xxxxxx xXXX XXX xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.
  • Xxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxx xxxxxxx xx xx XXX XX xxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xx xxx XXxX.
  • Xxxxxxxxx xxxxxxxxx xxx xxx XxxxxxXxxxxxx: Xxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxx Xxxx xxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxx "xxxxxxxxx Xxxxxxxxx" xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx xxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Xx xxxx xxx Xxxx xxxxxxxxx Xxxxxxxxx

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Xxxxxxxxxx: Xxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxxx xx xx XXX XX xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxx Xxx xxxx xxxx xxx XxxxxxXxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXX XXX xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

XXXXXXXX: Xx xxxx xxxx Xxxxxx xxxxx, xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx, xxxx Xxx

  • xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxx xxxxxx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. xxx Xxxx, xxxxxxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx.
  • Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxx, xxx Xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxx.

Xxxxxxxx:
Xxxxxxx Xxxxxxxx xxx x Xxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxx xxx xx Xxxxxxxx xxxx. Xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx x.xxx XXX xx Xxxx xxxxxx.

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c) Steuerermäßigung oder Behinderten-Pauschbetrag

Xxxxx xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xx xx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxx. Xx xxxx xxxx: Xxxxxxxx x xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxx XXX xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxx xxx, "xxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxx." Xxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx Xxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.

Xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx, xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

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d) Steuerermäßigung zusätzlich zum Pflege-Pauschbetrag?

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e) Welche Leistungen der Pflegeversicherung angerechnet werden

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f) Wenn ein Angehöriger die Kosten trägt

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Übernahme der Kosten für eine stationäre Pflege

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Übernahme der Kosten für eine ambulante Versorgung

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Formelle Voraussetzungen gelockert

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Es darf kein Drittaufwand vorliegen

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6. Betreuung von Kindern

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Tätigkeit eines Au-pairs

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7. Betreuung von Tieren

Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

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XXXXXXX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx, xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxx "Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xxxxxx xx

XXXXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxx xxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxx. xxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx, xxxx xxx Xxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx, x.X. xx xxxxx Xxxxxxxxxxx. Xxxxxxxx xxx xxx XXX xxxx xxx, xxxx xxxxxxxxx xxx "Xxxxxxxxxx" xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxxx xxxx "xxx Xxxxxxxxxx xxx Xxxxxxx, xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxx" xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx x"Xxxxx xxxxx"x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxx

  • Xxx XXX xxx xxxxx xxxxxxxx Xxxxx xxx xxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxxx XX Xxxxxx xxx x.x.xxxx, xx X xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx "xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XxxxXxxxXxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.
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Xxxx xxxxxxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxx Xxxxxx xxxx. Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxx xx xxx Xxxxxx xxxx Xxxx. Xxxxx xxxx xx xxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xXX Xxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xx xxxxx xxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XX Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx Xxxxxxx x xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxx xxxxxx xxxxx xx xxxxx Xxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xXxxxxxxxxxxx: x X xxxxxxx Xx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx, xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX xxxx xxx xxx Xxx. x XXxXxx Xxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxx, xxxxx

Xxxxx xxxx xxxx xxxxx Xxxxxx, xxxx "xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxx xxxxxxxx xxx" xxx xxx XXXx. Xx xxx Xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxx xxx XX Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xXX Xxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx

8. Handwerkerleistungen

Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx.

Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx Xxxxxxx, xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxx xxx xx xxx Xxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.

9. Keine Doppelförderung bei energetischer Sanierung

Xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXxX xxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxx

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  • xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx.

XXXX: Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, x.X. xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, Xxxxx, Xxxxx xxx.x xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxx xxxx xx xxx XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

10. Handwerker hat keine Pflicht zur Steuerberatung

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx x.xxx XXX xx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx!

Xxx xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxx xx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxx x xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx xxx XXxX x xxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x xx xxxxx xxxx Xxxxxxx xxx xxxx Xxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, x X xxxxxx.

Xx Xxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxx xxxxx. Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx xx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx, xxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xXxxxxx: Xxxxxx, XXX Xxxxxxxxxxxx, "Xxxxxxxxxx xxxxx Xx. xxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx"x.

11. Zeitpunkt des Kostenabzugs bei Mietern und Wohnungseigentümern

Xxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxx x xxxxxxxxx xxxxxxxxxx Xxxxxxx x xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xxxx xx xx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx XXXxXxxxxx xxx xxxxxxxx.x.xxxx, XX X xxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxx. xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxx.

Xxx xxx xxxx xx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.

Regelung der Finanzverwaltung mit Wahlrecht

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, X x. xxx:

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  • Xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx xxxxxxx.
  • Xx xxx xxxx xxxx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx.
  • Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxx xxx xxx Xxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxx.
  • Xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx, xxx xxxxxxxxxxx xxxxxxxxx xxxxxx.

Die aktuelle Auffassung des Bundesfinanzhofs

Xx xxxxxx xxxxxxxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxxxxxxxx xx xx Xxx. x Xxxx x XXxXx. Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx.

XXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xx xxx Xxxx xx Xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxxx xx xxx Xxxx xxxxxxx xx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxx. xxxx xx Xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx xx Xxxx xxx Xxxxxxx xx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx XX Xxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

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12. Möglichkeit zur "Nachbesserung" bei fehlenden Unterlagen

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxxx xxxxx Xxxxx xx xxx xxx, xxxxxx xxxxxxxxxxxx xxx x xx xxx xxxx, xx xxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxx xXXXxXxxxxx xxx xxxxxxxx.x.xxxx, XX X xxxxxx.

Xx xxxxxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxx x xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxx xxxx: Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx Xxxxxxxxx xXxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxx, xxxx Xxxxxxxxx xxxxx xxxxxxx xxxx. Xxxx xxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxx xxxx.xxxxxx

XXXXXXXXX:xxxxxxXxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxx xxx xxx xxxxxxxxx XXXxXxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xx.X. XXXxXxxxxxx xxx x.xx.xxxx, XXXX XX xxxxxx, xxx xxx xx.xx.xxxx, XXXX XX xxxxxx. Xx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx xx Xxx. x Xxxx x xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX XX xxxxxx.