Die steuerliche Berücksichtigung von Krankenversicherungsbeiträgen im Rahmen der Sonderausgaben ist nach einem Urteil des Bundesverfassungsgerichts verfassungswidrig zu niedrig. Der Gesetzgeber wurde aufgefordert, bis zum 1.1.2010 eine verfassungskonforme Lösung zu schaffen. Die Neuregelung bringt nun das "Gesetz zur verbesserten steuerlichen Berücksichtigung von Vorsorgeaufwendungen" (Bürgerentlastungsgesetz) vom 16.7.2009.

1. Vorsorgeaufwendungen: Bisherige Regelung bis 2009

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Geltende Regelung ist verfassungswidrig!

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2. Kranken- und Pflegeversicherung: Verbesserter Abzug der Beiträge

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a) Welche Beiträge sind begünstigt?

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b) Welche Personen sind begünstigt?

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Verbesserung auch für Selbstständige, Rentner und Pensionäre?

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c) Regelung für gesetzlich Krankenversicherte

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d) Regelungen für privat Krankenversicherte

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Wie wird der nichtabziehbare Beitragsanteil ermittelt?

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e) Krankenbeiträge für den geschiedenen oder dauernd getrennt lebenden Ehegatten

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f) Krankenbeiträge für unterhaltsbedürftige Angehörige

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g) Anrechnung von Zuschüssen und Erstattungen

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h) Voraussetzung: Einwilligung zur Datenübermittlung

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i) Gesetzliche Grundlagen

Die neue Regelung in § 10 Abs. 1 Nr. 3 EStG im Wortlaut

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3. Andere Versicherungen: Eingeschränkte Abzugsmöglichkeit

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Wie hoch ist derSpielraumfür andere Versicherungsbeiträge?

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Die neue Regelung in § 10 Abs. 1 Nr. 3a EStG im Wortlaut

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4. Zusammenfassung: Wie Vorsorgeaufwendungen berücksichtigt werden

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(1) Beiträge zur Altersvorsorge

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(2) Beiträge zur Basiskranken- und Pflegepflichtversicherung

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(3) Beiträge zu anderen Versicherungen

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(4) Beiträge zu Riester-Verträgen

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5. Vorsorgepauschale: Abschaffung in der Steuerveranlagung

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6. Vorsorgepauschale: Beibehaltung im Lohnsteuerabzugsverfahren

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Keine Günstigerprüfung mehr mit der Regelung 2004

Xxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxx. x Xxxx x x.X.x. xx xxx Xxx. x XXxX xxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx xxx. Xx xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Sonderausgaben-Pauschbetrag

Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx XXX xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx XXX xxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx XX xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Die neue Regelung in § 39b EStG im Wortlaut

xxx ...

xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxx. xx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. xx, xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxx x, xx xxxxxxxxxx xxxx xx xxxxxxxx. Xxx xx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx

x. xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xx Xxxx x Xx. x Xxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxx x Xx. x Xxxxxxxxx xx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx xx xxx Xxxxxxxxxxxxx X xxx X

x. xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxx xx xx xxx Xxxxxxxxxxxxx X xxx X,

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xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxx X xxx XX xx Xxxxx xxx Xxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XXX Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx,

xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxx X xxx XX xx Xxxxx xxx Xxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x XXX XX, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx,

xx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxx x xxx x xxxxxx, xx xxx Xxxxxxxxxxxxx X xxx X xx Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x, xxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxx x xxx xxxxx Xxxxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, Xxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx.

Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxx x xxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxx x xxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx x xxx Xxxxxx xx Xxxxx xxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxxxx X, XX, XX, X, XX xxx xxxxxxxxxx x.xxx Xxxx xx xxx Xxxxxxxxxxxx XXX xxxxxxxxxx.

xxx .....

Xxx xxxxxxxxx Xxxxx xx Xxxxx xxx xx xx Xxxxxx x xxx x Xxxxxx x xxx xxx xxx Xxxxxxxxx xxx Xxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxx x Xxxxxx x xxxxxxxxxxxxx.

xxx Xx xxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxx x Xxxx x Xxxxxx x Xxxxxxxxx x xxx xxx Xxxxxxxx xxxxxxxxxx, xxxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xx Xxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxx xx xx x Xxxxxxxxxxxxx xxxxxxx xxxx.

7. Selbstständige: Herabsetzung der Einkommensteuervorauszahlungen für 2010

Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx. Xxx Xxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x xxx xxxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx. xxx Xxxxxxxxx xxx x.xxx XXX xxxxxxxxxxxxxxx xxx xx Xxx. xxx XXxXx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx.

Die neue Regelung in § 52 Abs. 50f EStG im Wortlaut

Xxxxxxxxxxxxxxxxxxxxxx

xxx ....

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x. xxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x Xxxxxxxxx x xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xx Xxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx x Xxxxxxx,

x. xxx Xxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxxxx x Xxxxxxxxx x xxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

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8. Realsplitting: Verbesserter Abzug von Unterhalt an den Ex-Ehegatten

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx Xxx. x Xx. x Xxxx x XXxXxxxxx.

Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxxxx xx xx Xx. xx XXxXx. Xxxxxx xxxx xxxx xx xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Die neue Regelung in § 10 Abs. 1 Nr. 1 EStG im Wortlaut

xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx...:

x. Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xx.xxx Xxxx xx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxxxx xxxx xx xxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x Xxxxxx x xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx....

9. Unterstützung bedürftiger Personen: Erhöhung des Höchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xx xxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx:
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x Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx xxx Xxx. x XXxXxxxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxx, xx xxxx xxxx xxxxxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxx xx.

Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx, xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx. xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxx XXX xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

Xx xxx xx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx

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  • Xxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, x. X. Xxxxxx, Xxxxxxxxxxx, Xxxxxx xxxxx xx Xxxxx.
  • Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxxx.
  • Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxxx.
  • Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx xxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx.

Die neue Regelung in § 33a Abs. 1 EStG im Wortlaut

xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx x.xxx x.xxx Xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxxxx xxxx xx xxx Xxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxxxx x xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xx xx Xxxxxx x Xxxxxx x Xxxx x xxxxxxxxxx xxxx. Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxx, xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xx xx Xxx. x xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxxxx, xx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxx Xxxx x xxx Xxxx x xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxx, xx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxx xx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xx xxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx xxxx xxx xx xx xx Xxxxxx x Xxxx x xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxx, xxxxxxxxxx xxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxxx x xxx x xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx xxxxx xxx Xxxx xxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

10. Kindergeld: Anhebung der Einkommensgrenze für volljährige Kinder

Xxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx x xxxx xxx xxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xx Xxxx.

Xxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx x XXX xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx x Xxx. x XXXXx.

Die neue Regelung in § 32 Abs. 4 EStG im Wortlaut

xxx Xxx Xxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxx, xxxx xx
....
Xxxx Xxxx x Xx. x xxx x xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx, xxx xxxxx xxxx xxx x.xxx Xxxxx.xxx Xxxx xx Xxxxxxxxxxxx xxx...

11. Kindergeld: Neuer "Freiwilligendienst aller Generationen" begünstigt

Xxxxxx xxxxx xx Xxxxx xxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx

  • xxx xxxxxxxxxxx xxxxxxx Xxxx,
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Xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxxxxxxx xxx xxxx "Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx" xx Xxxxx xxx xx x Xxx. xx XXX XXX xxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx xx x Xxx. x Xx. xx XXXXx.

Xxx xxxx "Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx" xxxxxxxxxxxx xxxx x.x.xxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxx xx xxxxxxx Xxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xxxx xxx Xxxxxxx x xxx xxx xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx. Xxxxxxx xxxx xx xxxxxxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, Xxxxx, xxxx Xxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx "Xxxxxxxxxxx". Xx Xxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxxxx xxx xxxx Xxxxx xxxxxxxxx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xx x Xxx. x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxx xx xxx xx xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xx Xxxxxxx xx Xxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxx:

  • Xxxxx xxx Xxxxxx xx xxxxx Xxxxxxxx xxxxxxxx x xxx xx Xxxxxxx xxxxxxxxxxxx, xxxxxxxxxx x Xxxxxx.
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  • Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx: Xxxxxxxxxx xxx Xxxxxx, Xxxxxxx, Xxxxxx, Xxxxxx, Xxxxx, Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx x Xxx. xx XXX XXXx. Xxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx.

Die neue Regelung in § 32 Abs. 4 EStG im Wortlaut

xxx Xxx Xxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxx, xxxx xx

x. ....

x. xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx

xx ....

xx xxx xxxxxxxxxxxx xxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx Xx. xxxxxxxxxxXX xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xXxxxxx xx Xxxxxxx xXXx. XX Xx. X xxx X. xxx xxxx xxxxx xxxxxxx Xxxxxx xx Xxxxxxx xx Xxxxx xxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x. Xxxxxx xxxx xXXxx. xxxx X. xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx xx XXX XXX xxxxxxx ...

12. Schulbedarfsbonus: Ausweitung auf wesentlich mehr Schüler

Xx xxx x.x.xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxx XX xXXX XXx xxxx Xxxxxxxxxxx xXXX XXXx xxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx XXX xxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxxxxx xxx x. Xxxxxx xxxxx Xxxxxx xxx xxx XXX XXx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xxxxxxxx xx "Xxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

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Xxxxxx xxxxxxxx xxxxx xxxxx Xxxxx XXxXxxxxxxxxx xxx xxxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxx xxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx Xxx. xx XXXXxxxxx.

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13. Arbeitnehmer-Sparzulage: Antragsfrist auf 4 Jahre verlängert

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx, xxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx Xxxx Xxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x xxx x. XxxxXXx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XxxxXXx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx.

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14. Beschränkte Steuerpflicht: Verbesserungen für Arbeitnehmer

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Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Die neue Regelung in § 50 Abs. 1 EStG im Wortlaut

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15. Selbstständige: Verbesserung bei der Umsatzsteuer

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16. Wohn-Riester: Änderungen zum Erwerb von Genossenschaftsanteilen

Xxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx XxxxxxxxXxxxxxxxxx xxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx, xxx. xxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

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