Hilfen für Flüchtlinge: Steuerliche Kulanzregelungen für private Helfer

1. Vereinfachter Spendennachweis

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2. Spendensammlungen durch Einzelpersonen

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3. Spendenaktionen von gemeinnützigen Vereinen

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4. Eigene Spenden von gemeinnützigen Vereinen

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5. Spende von Arbeitslohn

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Besonderheit bei Arbeitslohnspenden von Minijobbern

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6. Zuwendungen durch Selbstständige und Unternehmer

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7. Direkte Unterstützung von Flüchtlingen

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8. Aufnahme von Personen aus Kriegs- und Katastrophengebieten

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9. Unterhalt an Bürgerkriegsflüchtlinge

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10. Verpflichtungserklärung: Flüchtlingsbürgen müssen zahlen

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11. Sportvereine: Beitragsfreie Aufnahme von Flüchtlingen unschädlich

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12. Bundesfreiwilligendienst: Auch Einsatz für Flüchtlingshilfe möglich

Xxxx xxx x.x.xxxx xxxx xx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxx, xxx xxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xx xxxxxx xx xxx Xxxxx xx Xxxxxx, xxxxxxxxxx xxxxxx x xxx xxxxxxxxxx xx Xxxxxx, xx Xxxxxxxxxxxxxxx xx Xxxxxx. Xxxxxxxxxx xxxx xxxxxxxxx xx.xxx Xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx.

XXXXXXX xxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xx xx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx.xxx Xxxxxxxxxxxxxx xxx Xxxx xxx xxx xxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx xx.xx.xxxx xxx Xxxxxxxxxxxx xxx x.xx.xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxx xxxxxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxx. Xx xxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxx Xxxxxx x xxxxxx xxx xxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxxxx xx Xxxxx xxx xxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx XXX xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xx XXX xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xx xxx XXX xxxxxx. Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx xxx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxx xx xxx XXX xxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxx

xxxxx xxx.xxxxxxxxxxxxxxxxxxxxxxxx.xx.

13. Minijob und Aushilfsjob: Was dürfen Asylsuchende, Flüchtlinge, Geduldete?

Xxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx xxxxxx, xxxxx Xxxxxxxx xx xxxxxxxxxxxxx, xxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxx xxxxxxx. Xxxx xxx xxx xxxxxxxxxx xxxxxxxxx

Xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx:
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Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx:

• Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxx xxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx.
• Xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx:

• Xxx xxxxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx. Xxxx xxx xxxxxxx xx xxxxxx: Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.
• Xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxx xxxxxxxx x xxx xxxx xxx xxxxxxxxx xxxxxxxx Xxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxxx xxx xxxx Xxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx "xxxxxxxxxxxxx" xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx xxx xxx XXX xx Xxxxx xxxxxxxx. "Xxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx. Xxxxxxxxx xxx xxxx xxxx xxx xxx XXX xx Xxxxx, xxxx xxx xxxxx "xxxxxxxxxxxxx" xxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx .

14. Beschäftigung von Flüchtlingen

Xxx Xxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Aufenthaltsstatus

Xx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx XXxXxxxxxx xxxxxx xxx xxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxx xxx xxxx Xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx xxx Xxxxxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xx xx x Xxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxxxxx xx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx.

Xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx:

• Xxxxxxxx, xxx xxxxxxxx xxxxxx xxxx x. X. xxxxx Xxxxx xxx Xxx xxxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xXxxxxxx xx.x.xxxxx:

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• Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxx xxx xxxxxx x Xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xXXx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx XX xxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxx, xx xxx xxxxxxxxx xxxx XXxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxx
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• Xxxxxxxxx xxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx x.x. xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx Xxxxx XX xXxxxxxxxxxxxxxxxxx xxx xx.xxx XXX Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx xxxx x Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxx xxxxxx xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx.

Arbeitsmarktzugang

Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx xxxxxxxx xxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xXXx xxxxxxxx. Xxxx xxxxxxxxx xx xxxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx.

• Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx XXx xxxx xxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xxx Xxxxxx Xxxxx XX xxxxxx Xxxxxxxxxx xxx XX xxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxx xxx x Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XX.
• Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx Xxxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxx XX xxxxxxxxx. Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx.xx.xxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx xx x Xxxxxxx xxxxxxxx xxx xx Xxx. x, xx xx Xxx. x Xxxx x XxxxXx. Xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xx.x.xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XxxxXx. Xxxx xxxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xx.x.xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxx. x Xxxx x Xx. x XxxxxxxXx. Xxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxx.
• Xxx XX xxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxx xx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx.

Verbesserungen für Flüchtlinge in der Berufsausbildung und im Studium

Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xx xx.x.xxxx xxx xxx Xxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xx Xxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxx xxx xxxxxxx xxxx x. Xxxxxx xxxx xx Xxxxx. Xxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXX XXX, xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx.

• Xxxx xxxx xxx xxxx xxx x. Xxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX XXXx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx.
• Xxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx XXX XXX xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, x.X. xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.
• Xx xxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXx xxx x Xxxxx xxx xx Xxxxxx xxxxxxxxxxxx.

Praktika

Xxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx XX xxxxxxxxxxxx xxx. Xxxx xxx xx x.x.xxxx xx Xxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XX xxxxxxxxxxx xxx xx Xxx. x Xx. x XxxxxXx.

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Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xXXx xxxxxxxx:

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Erleichterungen beim Arbeitsmarktzugang

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Geringfügige Beschäftigung

Xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx. X. xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.

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Dokumente für die Entgeltunterlagen

Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxx XXxXxxxxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx Xxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xx

• xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx
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NEU ab 6.8.2016: Vorrangprüfung entfällt - Flüchtlinge als Leiharbeiter

Xx xxx x.x.xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxx xxxxx xxxx xxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx. Xxxxxxxxxx

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15. Leistungen gemeinnütziger Organisationen für Flüchtlingshilfe

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Zweckbetrieb

Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Umsatzsteuerliche Vergünstigungen

Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx, xx, xx xxx. xx XXxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.

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Umsatzsteuerliche Behandlung von Kostenersatz

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• Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx x. X. xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX.
• Xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx, x. X. xxx Xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx xx x Xxx. x Xx. x XXxX xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxx xxxxxxxxxxxxxx.

16. Überlassung von Unterkünften an Flüchtlinge

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxx Xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

Überlassung von Wohnraum an steuerbegünstigte Körperschaften durch steuerbefreite Wohnungsgenossenschaften oder -vereine

Xxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx xx. XX.

Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx.

Verwaltung und Nutzung eigenen zu Wohnzwecken dienenden Grundbesitzes im Sinne des § 34 Abs. 14 Satz 1 KStG

Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX x.x. xx Xxxxxxxx xxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx xx. XX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxxxxxxxxxxxxxxx.

Billigkeitsregelungen bei vorübergehender Unterbringung von Bürgerkriegsflüchtlingen und Asylbewerbern

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

• Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XX xxx. xx Xxxxx xxx xx xx XX xx xxxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx, xx xxx. xx XXxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx, xxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx

• Xxx Xxxxxxxx xxxx xxxx Xxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxx Xxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xx xx xxxxxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX.

17. Vermietung und Verpachtung von Gebäuden zur Unterbringung

Xxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xx x Xx xxx.

a) Langfristige Vermietung

Xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx, x.x. xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx Xxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

Ausschließliche Wohnraumüberlassung

Xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxXx.

Wohnraumüberlassung zusammen mit der Erbringung weiterer Dienstleistungen

Xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx:

• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxxx xxx Xxxxxxxx
• Xxxxxxxxx xxx Xxxxxxxxx
• Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx
• Xxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxxx, xx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxx xx xxxxxxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx Xxx, xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxx. x.xx.x. Xxx. x Xxxx x XXxXX xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx.

Option nach § 9 UStG

Xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxx, xxxxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxX, xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx.

b) Kurzfristige Vermietung

Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx x x xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx xxxx xxxx xxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.

c) Rahmenverträge anstelle von Miet- oder Pachtverträgen

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxx xxx. xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxxx xxxxxx xxxxx xxx xxx Xxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxx, xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxxxxxxx, xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx XXxXxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxx. x.xx.x. Xxx. x Xxxxxx x x x XXxXX xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xx xx Xxxxxx xx xxxxxx, xxx xx xx xxxxxx Xxxxxxxxxxx xxxxx, xxx xxxx xxxxxx Xxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxx xxx xxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

Unterbringung von mehr als sechs Monaten Dauer

Xx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx Xxxx.

Unterbringung von weniger als sechs Monaten

Xxxx xxxxxxx x. X. Xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx xx. X. xxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX. Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx. xx.xx. XXxXX xxx Xxxxxxxxxxxxxxx xxxxxx xx.

d) Vorübergehende Unterbringung in Einrichtungen juristischer Personen

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX xxx xxxx xxx XXX xxx Xxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxxx xxxxxxxxxx.

e) Leistungen von Einrichtungen, die gemeinnützigen, mildtätigen oder kirchlichen Zwecken dienen

Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx, xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx xx xxxxxxxx.

18. Arbeitsmarktprogramm für 100.000 Arbeitsgelegenheiten

Xx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx" xxx Xxxxxxxxx xxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx xx, xxx xxxxx xxxxx Xxxxxxxx xx xxxxxx xxx xx xxxxxxxxxxxxx. Xxx xxx Xxx xxxxxxx xxx xxxxxxxx xxx, xxx xxxxxxxxxx xxx xxxxxx Xxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxx Xxxx xxx.
• Xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx.
• Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx, xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xx xxxxx XXX. Xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

19. Freibetrag für nebenberufliche Betreuung und Integration von Flüchtlingen

Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx. Xxx Xxxxx xxx, xx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xx. xx XXxX xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, Xxxxx xxx.

Xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxx xx x Xx. xxx XXxX xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

20. Freibetrag für Einnahmen aus ehrenamtlicher Tätigkeit bei Flüchtlingen

Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx XXX XX xxx xxx Xxxxxxxxxxx xxxxxxx XXX XXX x xxx Xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxxxx x xxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx x xx. XxxxxXX xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxx xxxxx xx Xxxxxxxx, xx xxx xxxxxxxx XxxxxXX x xxxxxx xxx XXX XX xxx XXX XXX x xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx

• xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx x Xx. xx XXxXx,
• xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxxxxXx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xx XxxxxXX xxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx.

21. Arbeitsgelegenheiten nach dem Integrationsgesetz

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx. Xxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxXxxxxXxxx xxxxxxxxxxxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xXXXx xxxxxx xx xx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xXxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx

Xxx XXX xxx xxx xxxxxxxxxx xxxxx Xxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxx xxxxxx xx Xxxx xxx Xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx. Xx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxxxx

Xx xxxxx XXX xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xxx xx Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

22. Unbegleitete minderjährige Flüchtlinge als Pflegekinder

Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxx xxxx Xxxxxxxxxxx. Xx Xxxxxxx xxxx xxxxxx xxx Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx. Xxxxxxxxxxxx xxx Xxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxx xx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxx xxx xxx xxxxx Xxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxx xxxxxx. Xxx Xxxxx xxx, xx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx x xxx xxx Xxxxx, xxxx xxx "Xxxxxxxxxxxx" Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxx xxxx xxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx, xxxx xx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx, xxx xxxxxxxx Xxxxx xxxxxxxxxx Xxxx xxxxxxxxx xxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX x xX xxxxxXXxxxxxxxxxx.

• Xxxxxxxxxxxxxxxxxx Xxxx: Xxxx xxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxx xxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxxxxxx xxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx: Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xxxxx xxxx xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx, x.X. xxxx xxx Xxxxxx xx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxx xxx xxxxx Xxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xXxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx:

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xXxxxxxxxXxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxx xxx xxxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxx xx Xxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx.
• Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxx xxx xxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxxxxx xxx, xx xxx xxxx xx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxxx.
• Xxx Xxxx: Xxx Xxxxx xxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx xxx xxx xx xxxxx xxXxxxxx Xxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxx xxxx xx Xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

23. Wie Arbeitgeberleistungen für Deutschkurse steuerlich zu werten sind

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