Hochwasserkatastrophe 2016: Steuererleichterungen

Verheerende Regenmassen haben im Mai/Juni 2016 vielerorts in Deutschland zu schweren Überschwemmungen, blockierten Straßen und zerstörten Häusern in den Unwettergebeiten geführt. Zahlreiche Orte sind verwüstet, unzählige Menschen stehen vor dem Nichts, haben Hab und Gut verloren, sehen nur noch die Trümmer ihrer Existenz. Die Beseitigung der Schäden führt zu erheblichen finanziellen Belastungen. Den Geschädigten und auch den Unterstützern will der Fiskus durch verschiedene steuerliche Erleichterungen helfen.

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1. Wiederbeschaffung von Hausrat und Kleidung

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Pkw alsüblicher Hausrat?

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2. Schäden am selbst genutzten Haus

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3. Schäden an vermieteten Wohnimmobilien

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Aufwendungen zum Wiederaufbau

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Aufwendungen zur Schadensbeseitigung

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Grundsteuer

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4. Schäden bei Selbstständigen und Unternehmern

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5. Spenden: Vereinfachter Zuwendungsnachweis

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6. Spendensammlungen durch Einzelpersonen

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7. Spendenaktionen von gemeinnützigen Vereinen

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8. Benefizveranstaltungen

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Xxxxxxxx xxxx xxxx xxx Xxxx xxx XxxxxxxxXxxxxxxxxxx xxx xxxx xxx Xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxx Xxx xxxx Xxxx Xxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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9. Unterstützung des Arbeitgebers an betroffene Arbeitnehmer

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10. Spende von Arbeitslohn

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Besonderheit bei Arbeitslohnspenden von Minijobbern

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11. Zuwendungen durch Selbstständige und Unternehmer

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Zuwendungen als Sponsoring-Maßnahme

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxx XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx x. x. xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx. X. xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxx, Xxxxxxxxx xxx.x xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx.

Zuwendungen an Geschäftspartner

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Sonstige Zuwendungen

Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxx Xxxxxxxxxx xxx xx x Xxx. x Xx. x XXxX xxxxXXXxXxxxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Behandlung der Zuwendungen beim Empfänger

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Erleichterungen bei der Umsatzsteuer?

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12. Direkte Unterstützung eines Geschädigten

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13. Steuerliche Behandlung der Spenden beim Empfänger

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