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3. Zeile 23-65: Betriebsausgaben
Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx x xxxx xxxx Xxxxxxxxxxxx x xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.
Xxxxxxxx: Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxx xxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx, xx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxx xx.
Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxxxx, xx xxx Xxx xxxxx xxxxxxx xxxxx. Xxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx Xxx xxxxx xx xxxxx Xxxxxxxx xxx xx Xxxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx, x. X. xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxx, Xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx, xxx xxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxx xxx xxxxx Xxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxxx xxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxxxx Xxxx, xxxxxxx xxxx xx xxxxx Xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx. Xxxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxx xxxXxxxxXxxxx xxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx XxxxxXxxxxXxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxx xxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx Xxxxxx xxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx xx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xxxx xxxxxxx x xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x xxxxxxx xxxx, xxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen
Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx. Xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxx Xxx xxxxx "xxxxxxxxxxxx Xxxxxxx" xx xxx Xxxxxx xxxxx xx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxx xx, xx xxxx xx xxxxxxxxx xxxx.
Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xx xxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx:
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- xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx
- xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. xx Xxxxx xxx x.xxx XXX xxxxxxxxx xxxx. xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxXx. Xxx Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. - xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx. xx Xxxxx xxx xxx XXX xxxx. Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX. - xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxxx Xxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX.
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Zeile 24: Land- und Forstwirte: Sachliche Bebauungskostenpauschale
Xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxx. x. X. Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx.
Xxxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xx xx. xxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx x. X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx x.xx.
Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx
- xx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx,
- xx x xxx Xxxxxxxxx, xxxxxx xxx Xxxx xxx xxx Xxxxx xxxxxxxx xxxx.
Zeile 25: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxx, Xxxx, Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx.xxxxxx
Zeile 26: Bezogene Fremdleistungen
Xx Xxxxx xx xxxxx Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxxxx
- Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx,
- Xxxxxxxx xxxx Xxxxxxxxxx,
- Xxxxxxxxxx xx Xxxxxxxxxxxx,
- Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxx,
- Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx,
- Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx.
Zeile 27: Ausgaben für eigenes Personal
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxx xxx. Xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, x. X. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.
Zeile 28-36: Abschreibungen - Allgemeines
Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx "xxxxxxxxxxxxx" xxxxxx, x. x. xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxxxx Xxxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx. Xxxxxxxx xxxxxxxxx xxxx
- XxX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, x. X. Xxxxxxxx, xx Xxxxx xx.
- XxX xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, x. X. xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx, xx Xxxxx xx.
- XxX xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxx xxx Xxx, xx Xxxxx xx.
- XxX xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xx.
- Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xXX xx Xxxxx xx.
- Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx x.xxx XXX xx Xxxxx xx.
- Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx.
- Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xx Xxxxx xx.
Xxxxxxxxxxxxxxxxx xxxxxxx Xxx xx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxx
- xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx,
- xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx,
- xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx, Xxxxx xxx Xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx.
XXXXXXX: Xxx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.x. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxx xxxx xxxx xxxx xxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxx, xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxxxx xxxxxxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x XXxXx.
Xxx Xxxxxx XxxX xxx xxx Xxxxxx XXXxxX xxxxxxxxxxx xxxx. xxx xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx. xxxxxxxxxx.x. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxx:
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- Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx. Xx Xxxxxxxxxxx xxxxx xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xx xxxxxxxxxxx xxxx, xxxx xxxxx Xxxxx xxxxx xx Xxxx xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxx Xxxxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
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Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx
Xx xxx Xxxxxx xxxxx xxx xxxxxxxxx xxxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx" xXxxXx xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx XxxX xx Xxxxxxxx xxxxxx. Xxxxxxx xxxx xxxx XxxX xxxxxxx xxxxxxxxxxxxxx xxxx:
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Xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxXxXxxxxxxx xxx xxx Xxx. x XXxXXx.
XXXXXXXXX: Xxxxxx Xxx xxx XxxX xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxx, xx xxx Xxx xxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx Xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx.
Xxxx XxxX xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx XxxX xxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx: Xxxx xxxx xxxx XxxX xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxx.
XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxx XxxX xxxx xxxxx xxxxxxxx. Xxxx Xxx xxxx xxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxx.
Zeile 28 (und Zeile 6 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter
Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxx.
Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx
- xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xx.
- xxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx x xx Xxxxx xx.
Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx
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Zeile 29 (und Zeile 9 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter
Xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx
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Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxx:
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- xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx,
- xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xXxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx.
Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxx.
Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.
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Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.
Zeile 30 (und Zeile 13 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter
Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxx.
XXXXXXX: Xx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx XxxxxxxXxX xxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxxxx xxx xxxxx Xxxxxxxxx. Xxx xxxxxxx xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx x Xxx. x Xxxx x XXxXx.
Zeile 31: Sonderabschreibungen nach § 7g EStG
Xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx.
Xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx:
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Xxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
Zeile 32: Herabsetzungsbeträge nach § 7g Abs. 2 EStG
Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xx.
Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xx Xxx. x XXxXx:
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Zeile 33: Aufwendungen für geringwertige Wirtschaftsgüter
Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx, x. x. xxxxxxxxxxxxx, xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.
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Xxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxx xxx XXX xxxxxx.
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Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.
Zeile 34 (und Zeile 14-19 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG
Xx Xxxxx xx xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx x Xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx xxx x Xxx. xx XXxXx.
Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:
- Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x. X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
- Xxx Xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxx.
- Xxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx xxx xxxx Xxxx xxxxx x Xxxxx xxxxxxxxxxxxx.
- Xx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx x, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxx "xxx xxxx xxxxxxxx" x xxx xxxxx xxxxxxx x xxxx xxxx xxxx xxxxx.
- Xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxxxxx xxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxx xxx xxxxx Xxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxx xxx xx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.
Zeile 35: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter
Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.
Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.
XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
Zeile 36: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.
Zeile 37: Miete und sonstige Aufwendungen für doppelte Haushaltsführung
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxxx xx Xxxxx xx xxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxx xxxxxx Xxx xx Xxxxx xxxxx xxx.
Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx xxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx
x Xxxxxxxxx Xxxxxxxx: Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
x Xxxxxxxxx Xxxxxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx
Zeile 38: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude
Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.
Xxxxxxxxx xxxxx Xxx xx:
- Xxxxxxxxxxxxxx xx Xxxxx xx,
- Xxxxxxxxxxxx xx Xxxxx xx.
Zeile 39: Aufwendungen für Telekommunikation
Xx Xxxxxxxxxxxxx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.
Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.
Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxx:
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Xxxx xxx xxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx: Xxxxxxxxx xxxx xx x xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxx:
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- Xxxx Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxx xxxxx Xxxx xxxxxxxx. Xxxxx Xxxxxxx xxxxxxxxx xxxx, xxxx Xxxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxx Xxxxxxx.
x. Xxxxxxxxxxxxxx
Xxxxx Xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx x xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxxxx Xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxx xxxx Xxxx.
- Xxx xxx XxxxxxxxxxxXxxxxxxx xxxx xx xxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx Xxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxx.
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- Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Zeile 40: Übernachtungs- und Reisenebenkosten
Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.
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Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xx x x xx Xxxxxxxxxxx xxxx xx x,xx XXX x xxxx xxx Xxxxxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.
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Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx x xxx xxx xxxx xx XXX xx xxxxxxxxxxxxx.
Xxx xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xx x xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.
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Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx Xxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxx Xxxxx xxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx:
- Xxxxxxxxxxx xx Xxxxxxx, x. X. xxxx Xxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xx xxxx XxXxxx,
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XXXXXXXXX: Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx Xxx xxxxx Xxxxxx xxxxxxxx xxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxxx xx. X. xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx, Xxxxxxx, Xxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxxxxxxx Xxx xxx xxxxx Xxxxx xxx Xxx xxx xxx Xxxxx xxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxx xxx Xxxxxxx xxx Xxxxx Xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.
Zeile 41: Fortbildung, Fachliteratur
Xxxxxxxxxxx
Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx
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Zeile 42: Rechts- und Steuerberatung, Buchführung
Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx Xxxxxxxxxx
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Zeile 43: Miete / Leasing für bewegliche Wirtschaftsgüter
Zeile 44: Beiträge, Gebühren, Abgaben, Versicherungen
Zeile 45: Werbekosten
Zeile 46-47: Schuldzinsen
Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:
- Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx. Xxxxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.
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Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx.
Xxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxx xxxx. xxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. xx XXxXx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx:
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- Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx x.xxx XXX xxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx xxx x x xxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxx xx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxx xxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx x.xxx XXX.
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Xxx xxx xxxxxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxx "Xxxxxx XX" xxxxxxxxx. Xxxxx Xxx xxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx XxxX xxx xxxx. xxxxxxxxxxxx Xxx xxxxxx xxxxxxxxxxxxx, xxxxxx Xxxx Xxxxxxxxxxxx x.xxx XXX xx Xxxx xxxxxxxxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxx xxxx xx Xxxxx xx. Xxx Xxxxxx XX xxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxx XXX. Xxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx. XXX xx.x.xxxx, X X xxxxxx XXX x.xx.xxxx, XXxXx xxxx X X. xxxxx. |
Zeile 48: Gezahlte Vorsteuerbeträge
Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.
Xxxxx xxx Xxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x,x x xxxx xx,x x xxxxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x,x x xxxx xx,x x xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx Xxxxx xxx.
Zeile 49: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer
Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx.
Xxxxx Xxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.
Zeile 50: Bildung von Rücklagen und/oder Ausgleichsposten
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.
Zeile 51: Übrige Betriebsausgaben
Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:
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Zeile 52: Geschenke
Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.
Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.
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Zeile 53: Bewirtungskosten
Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:
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Zeile 54: Verpflegungsmehraufwendungen
Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.
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Zeile 55: Aufwendungen für ein häusliches Arbeitszimmer
Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx
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x Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx
Xxxxx xxx Xxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx. Xxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx:
x Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx
Zeile 56: Sonstige beschränkt abziehbare Betriebsausgaben
Xxxxxxxxxxxxxxxxxxxxxx
Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx, "xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx" xxx x Xxx. x Xx. x XXxXx.
Xx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx
Xxxxxx Xxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx.
Zeile 57: Gewerbesteuer
Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxx, xxx xxxx xxxx xxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx "xxxxx xxxxxxxxx" xx xxxxxxxxx.
- Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
- Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx, xxx xxxx xxx xx.xx.xxxx xxxxx, xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx.
Zeile 58: Fahrzeug: Leasingkosten
Zeile 59: Fahrzeug: Steuern, Versicherungen, Mautgebühren
Zeile 60: Fahrzeug: Sonstige tatsächliche Fahrtkosten
Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx
- xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx xx xxxxxxx,
- xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx XxxxxxxXxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx,
- xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx, Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x. X. Xxxx, Xxx, Xxxxxx.
- xxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxx.
XXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx
Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x. X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.
Xxxxxxxxx xxxxxxx xxxxxxx Xxx
- xxx Xxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxx xxxx XxxxXxxxxx, XxxxXxxxxxxxxxxxxx xxx Xxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xx Xxxxx xx.
Xxx Xxxxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxx xxxxx xxx xxxxxxxx XxX xxxx xxx xxxxxxxxxx XxX xx Xxxxxxxx. Xxxxx xxxxxxxx xx x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx XxX xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx: Xxx xxxxxxxxxx XxX xxxxxxxx xxxxxxxxxx xx,x x xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx. xx xxx xxxxxxxxx Xxxxxx xx,x x xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx. - xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx xxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx.
- xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx Xxxxx xx.
- xxx Xxxxxxxxxxxx xXxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx Xxxxx xx.
Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx
Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxx xxx xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxx Xxx xx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx: Xxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx.
Zeile 61: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge
Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx xxx xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.
Zeile 62: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte
Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:
- Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxx Xxx xx Xxxxx xx xx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
- Xx Xxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxx:
- Xxxxxxxx xxxx Xxx Xxxxxxx xx xxx Xxxxxxx xxxx xx xxxxx Xxxxx, xxxxxx xxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxxx xxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxxxxxx.
- Xxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xx xxxx xxxxx XxX xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxx "X" xxxx "xX" xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx.
1. Ermittlung des Kürzungsbetrages
Xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxx xxxx, xxxxxx xxxxx xx, xxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxx:
- Xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xx x xxxxxxxx xxx.
- Xxxxxxxxxxxxxxxxxx xxx.
- Xxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x xxxxxxxx xxx.
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Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx
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x Xxxxxxxx Xxx XxxxxxxxxXxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx
(1) Kürzungsbetrag nach der Pauschalmethode
Xxxxx Xxx Xxxxx XxxxxxxxxXxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx, xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxxxx:
Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx:
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Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxx xxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxx xxxxxxxxx.
(2) Kürzungsbetrag nach der Fahrtenbuchmethode
Xxxxx Xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx.
xxxx. xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxx.
(3) Kürzungsbetrag mit dem Teilwert
Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx xx x, xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxx.
Xx xxx x xxXxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx x,xxx x xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxxxxxx xxxxxx.
(4) Ermittlung nach Kostendeckelung
Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx Xxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx xx Xxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx.xxxxxx
Xx Xxxxx xx xxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx Xxxxx xxx.
Xxxxxxxx:
Xxxx xxxxx XxxxxxxxxXxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx x.xxx XXX. Xxx Xxx xxxx xx xxxx xx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xXxxxxxxxxx xx xxx.
Xxxxxxxx Xxxxxxxxxxxx: x x x xx.xxx XXX x xx Xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xXxxxx xxx Xxxxxxx XxxxxxxxXxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx |
xxxxxx xxxxxxx.xxxxxxxxxXXX x.xxx XXX x.xxxxxxxxxXXX |
Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx: x,xx x x xx.xxx XXX x xx xx x xx Xxxxxxxxxxxxxxx xxxxxxx xXxxxx xxx: x.xxx XXX .x. x.xxx XXX |
x.xxxxxxxxxXXX xxxxxxx.xxxxxxxxxXXX x.xxx XXX xxxxxxx.xxxxxxxxxXXX |
Xx Xxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx xx Xxxxx xx xxxxxxxxxxx xxx.
Zeile 63: Entfernungspauschale
Xxxxxxxxxxx xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxx
- xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx
- xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx xxxxxx xx Xxxxx xx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx:
Xxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxx x Xxxxxxxxxxxxxx x x,xx XXX.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx.
Zeile 64: Nicht abziehbare Beträge
Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, x.X.
- Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XXxXxx
- xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx x Xx. xx, xxx xxxx xxx XXxXx.
Zeile 65: Summe der Betriebsausgaben
Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.
4. Zeile 71-84: Ermittlung des Gewinns / Verlusts
Zeile 71: Summe der Betriebseinnahmen
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.
Zeile 72: Summe der Betriebsausgaben
Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.
Zeile 73 ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG
Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxx xxx
Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x xxx x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxx.
Xx xxxxxx xxxxxxxx Xxxxxxxxxx:
- Xxx Xxxxxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.xxx XXX.
- Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxx xxxxxxxx xxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx.
- Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxxxxx xxxxxx xx xxxxxxx.
- Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx:
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Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx:
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Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. - Xxxxxxxxxxxxx Xxxxxx xxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:
Xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxx Xxxxxxxxx xxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. - Xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
Zeile 76: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 2006
Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.
XXXXXXXXX: Xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. xxx XXxX xxxx xxxxxxxx xxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxx x Xxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx.
Zeile 77: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG
Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xx.
Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.
Zeile 78: Wechsel der Gewinnermittlungsart
Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx.
Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxx.
Zeilen 79 - 84: Beteiligungen an Personengesellschaften, Gewinnkorrekturen
Xx Xxxxx xx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x. X. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxx xx xxx xx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx xx XXxX xxxxxxxxxxx, xxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx. xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxx xx.xxxxxx
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Xx Xxxxx xx: Xxxx xx x Xx. xx XXxX xxx xx xx XXxX xxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx xx Xxx. x XXxX xxx xx xx XXxX xxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxx xxxXxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xx xxx Xxxxxx xxxXxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xXxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx.
Xxx Xxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxx.xxxxxx
Zeile 85: Gewinn oder Verlust
Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx:
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