Für Selbstständige, deren Umsätze bestimmte Grenzen nicht überschreiten, gibt es in Sachen Umsatzsteuer eine wesentliche Erleichterung: die Kleinunternehmerregelung (§ 19 UStG).

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1. Die Kleinunternehmerregelung

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a) Umsatz im Vorjahr über 22.000 EUR, im laufenden Jahr unter 22.000 EUR

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b) Kein Vorjahresumsatz, Neuaufnahme der Tätigkeit

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c) Kein Umsatz im Gründungsjahr

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d) Umsatz übersteigt wider Erwarten die Grenze von 50.000 EUR

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e) Überoptimistische Umsatzprognose im Erstjahr

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f) Regelung bei stark schwankenden Umsätzen

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g) Nur geringfügiges Überschreiten der Umsatzgrenze

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h) Umsätze nicht während des ganzen Jahres

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i) Besonderheit bei der Differenzbesteuerung und bei Reiseleistungen

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j) Steuerschuldumkehr

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k) Mehrere Betriebe

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2. Verzicht auf die Kleinunternehmerregelung

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  • Xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx: Xxx xxxxxxx xx xxx xxxxxx xxxx Xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxx xxxx Xxxx XxxxxxxxxxxxxXxxxxxxx xxx xxxx xxxxxx xxx xXxxxxxx: XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx, xx xx Xxx. x Xxxx x XXxXx.
  • Xxx xxxx xxxx x Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx

  • Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x.xx. xxxxx, xxxx Xxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx.
  • Xxx xxx Xxxxx xxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.
  • Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxx xxx xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxx.
  • Xxx xxxx xx Xxxxxx xxx Xxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xx xx xxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx xx.xxx XXX xxxx. x.xxx XXX Xxxxxxxxxxxx. Xx xxxx xxxxxx xx x xxxx Xxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx xxxxx x.xxx XXXx xxxxxxx xxxxxx. Xx xxxx xxx xx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx xx xxxx xxx xxxx xxxxxxx xx.xxx x x xx xxx XXX Xxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxxx Xxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx Xxx xxxx xxxxxx Xxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxx Xxxxxxxxxxxxxxxxx, x.X. xxxx Xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxx, xx Xxxxxxxx xxxxxxxx xxxxx, xxxxx xx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxx x Xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx XxxxxxxxxXxx Xxxxxx xxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx x Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxx x.

3. Die Regelbesteuerung

Xxxxxxxxxxx Xxx xxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxx xx Xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xx x, xxx xxxxxxxxxxx Xxxxxxxxxx x x xxxx. xx x. Xxxxxxxx xxxx xx x xxx. x xx.

a) Umsatzsteuer-Voranmeldungen

Xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxxx. Xx xxx xxx. XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxx Xxx Xxxx xxxxxxxxx XxxxxxXxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xx. Xxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxx xx xxxxxxxxx. Xxxxxx xxxx xxxx Xxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxx xxxxxxxxx.

Xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx Xxxxxx xxxxxxx, xx xxxxx xxxxx Xxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxx xxx x.xxx XXX xXxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.

xxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx.

xxx Xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxx xxx Xxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx.

XXXX xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxxx xxx xXxxxxx. xx.x Xxx. x Xxxx x XXxxxXx.

XXXXXXXXX: Xxxxxx xxxx xxxx xxx Xxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxx xxx xxxx xxx x.xxx XXX, xxxxxxx Xxx xxxxxxx, xx Xxx xx xxxxxxxxx Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxx Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xx. Xxxxxxx xxxxxxx xxx xxxx xxxx xxxx xxxxxx Xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx.

XXXXXXXXX: Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx, xxx xxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxx XxxxxxxXxxxxxxxxx xxx x Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxx XxxxxxxXxxxxxxxxx xx xxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxx: Xxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxx x x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xx XXX xxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx Xxxxx xxx xxx Xxx. x XXx.

Xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx XxxxxxXxxxxxxxxXxxxxxxx xxx Xxxxxxxxxx.

Xxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. XXXX: XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Dauerfristverlängerung

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxx xxxxxxxx xxxx. Xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxx xxxxx xx xx. Xxx xxxx xx xx. Xxxx xxxxxxx.

Xxxxxx xxxx xxxxxxx Xxx xxxxx Xxxx xxx xxx xx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx xx.x. xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxx xx XXxXXx.

XXXXXXX: Xxx Xxxxxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx" xxxxxx Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx"Xxxxxxxxxxxxxxx".

Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxx xx. Xxxxxx xxxx xx xxxxxxx. Xxx Xxxxx xxx, xxxxxxx Xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

  • Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxx. xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx Xxxxxxx xxx xxx xx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx xxx. Xxxx xxx XXxxXxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxx, xx xxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxxx xx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xxxxxx: Xxx xxxx x!x xxx xxxxx Xxxx xxxxxxxxxx xxxxxx x xx xxxxxxx xxxx Xxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxx "xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx". Xxxx xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxx xxxx xxx xx.x.xxxx xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.

Xxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxx xxxx xx Xxxxx xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxxxx

  • Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx x xxx xxx xxx xxx xx. Xxxxxx xxxx xxx. xx. Xxxxxx xxxx xxx xxx Xxx. x XXx.
  • Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxx xxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxx xxxxxxxxx xxx "xxxxxx Xxxx" xxxxxxx xx xx XXxX xxxxxxx. Xxxx "xxxxx Xxxx" xxx xxxxxxxx xxx Xxxxxxxx xxx xxx xx Xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxx xxxXxxxxXxxxx xxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxx xxxxxxxxxx xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxxxx xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx, xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxxx xxxxxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxx Xxxxxxxx xxxx xxxxx x xxxxx xxx xxx xx. Xxxxxx xxxxxxx xxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx,xxxxxxx X xxxxxxx Xx.

  • Xxxx xxxxxx xx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx XxxxxXxxxxxXxxxxxxxx xxxxxxxxxxx xxx.
  • Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxXxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxx xxxx XXX: XXXX X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xx xx.x.xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxxxx xx x.x.xxxx xxx xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxx xx.
  • Xxx Xxxxx xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx.

Xxxxxxxxx: Xxx xxxx xxx xxxx xxxxxxxxxx

b) Umsatzsteuererklärung

Xxxx Xxxxxx xxx Xxxxxx xxxx Xxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxx

  • xxxxx Xxx xx xxxxx Xxxxx Xxxx Xxxxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx, xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxx xx xx, xxx
  • xxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxx. Xxxxxxxxxxxxxxxxx x xx.
  • Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxx xxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx.
  • xxxxxx xxxxxx xxx Xxxxxx, xxx Xxx xxxxx xxxx xx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx.

XXXXXXX: Xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxx xxx Xxxxxxxxxxxx "xxxxxxxxxxxxx" xxx x x xxx. xx x xxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx "Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xxxx Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxx xxx xx Xxx. x XXxXx. Xxxxxx Xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxx Xxx xxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxxx xxx Xxx.

Xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxx, xxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x XXxXx xx xx Xxx. xx XXxXx. Xxxx xxxxxxx Xxx xxx XXXXXXxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

4. Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

Xxxxxxx xxx xx xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx xxx xx xxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxx. Xxx Xxxxx xxx, xx xx xxxxxxxx xxx xxxxxxxx xxx, xxxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxx.

Xxxxxxx xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxx Xxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx x Xxxxxx, xxx Xxxxxxxxx xxxx xx xx Xxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx. X. xx x.x.xxxxx xxx xxxxx xxxxx x xxxx xx Xxxxx xxxxxxx xxx xx.x.xxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxx xxx. xxxxx Xxxxxxx xxx Xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xXxxxxx. xxx.x XXxXXx.

Xxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx. Xxxx Xxx xxxx xxxx x Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx XxxxXxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx x Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xx xxxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

XXXXXXXXXX, xx xxxx xxxx Xxxxxxxxxxx! Xx xxxxx xx xxxxxxxx xxx xx xxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx:

  • Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxx x Xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxx xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx. Xxx xxxxxxx xxxx xx xxx x.x.xxxx Xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxx xxxxx xxxx xxx xx Xxx. x Xxxx x XXxXx.
  • Xxxxxxxxxxxxxxxxxxxxx: Xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx XxxxXxxxxXxxxxxx xxxxxxxx xxxxxxxxx x Xxxxx, xxxx xxxx xxxxxx x xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxx xxxx xxx xxxxx Xxxxxx xx x.x.xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx. Xxxx xxx xxx xxxxxx Xxxx xxxxxxx xxx xxx x.x. Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
  • Xxxxx: Xxxxxxx Xxx xxxx xx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx xxxx xxxx xxx x Xxxxxx xxx Xxxxxx xxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xx xxxx Xxxxxx xxx x Xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx Xxx xxxxx Xxxx xxx x.x.xxxx xxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xxxxx xxxx xxx x. Xxxx, xxxxxxx xxxx xx xxx x. Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxx, xxx Xxx xxxxxxx xxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx XxxxXxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xx.x.xxxx xxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxx x.xxx XXX. Xxx XXxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.x.xxxx. Xxxxx xx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx. X. xxxxx Xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxx: Xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx x.xxx XXXx xxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.
Xxxxx xxx Xxxx xx xx.x.xxxx xxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx
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Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxxx, xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX, xxxx xxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xXxxxxx. xxx.xx, Xxx. x XXxXXx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xxxxxxxx xxx xXxxxxx. xxx.xx XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

5. Die Soll- und Ist-Besteuerung

Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxXx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx Xxx xxx Xxxxxxx, xxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxx xxx Xxxx xxx xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx xxxx xx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx Xxxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx XxxxXxxxxxxxxxx xxxxxxx xxxx xx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx XxxxXxxxxxxxxxx xxx xxxxxxxx xxxx

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Xxxxxxxxx xxx XxxxXxxxxxxxxxx:

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Xxxx xxx XxxxXxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx, xxxxxx xx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx xxx XXxxXxxxxxxxxxxx xxxx xx xxx XXxxXxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxx xxx XxxxXxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxx. Xxxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx XxxxXxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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Xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx XxxxXxxxxxxxxxx xxx xx XXxXx xxx XxxxxXxxxxxxxxxx xxx xx XXxXx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xXxxxXxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxXxxxxxxxxxxx xxxxxxxxx x xxxx xxx xxx Xxxx xxx XxxxxXxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxxx.

ACHTUNG Freiberufler

Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx, xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxxx x Xx. x XXxXx. Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

Xxxxx xxxx xxxxxxxx Xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

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ACHTUNG Bauunternehmer

Xxx xxx XxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xx xxx Xxxxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxx Xxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxx xxx xx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxx xxxx x xxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxx x xxx xxxxx xxxx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxx x xxx x Xxxxxx xxxxxxxx xxx xxx Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx x xxx xx x xxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx.

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Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxx "xxxxxxxxxxxxxx" xxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxx xxxxx xxxx xxx xxxxx Xxxxx xxxxx xxxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxx xxxxx xxxxxxxx, xxx xxxxx xxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx XxxxXxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

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Zahlreiche Streitigkeiten vor den Finanzgerichten

Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxx xxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxx "xxxxxxxxx" xxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxx xxx xx xxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx xx xxx Xxxx xxxx xxxx. Xxxx Xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxx Xxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx: XxXX xx.xx.xxxx, Xxxxxxxxx XXX xx.x.xxxx, X X xxxx xX X xxxxxx

6. AKTUELL: Bindungsfrist bei Verzicht auf die Kleinunternehmerregelung

Xxxxx Xxxxx x. xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, x.x. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xx xxxx Xxxxxx, xx xxxxx xx xxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxx x xxxx xxxxx xxxxxxxxxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxx xxxx:

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Xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

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Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx xxxxx xxxxxx xx xx, xx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxx xxx xxxx xx xx Xxx. x Xxxx x XXxX xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

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Xxxxxx xxxxx:

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7. AKTUELL: Keine Kleinunternehmerschaft bei Sitz im Ausland

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