Personen mit Wohnsitz in Deutschland haben vom Grundsatz her für das abgelaufene Kalenderjahr eine Einkommensteuererklärung abzugeben (§ 25 Abs. 3 EStG). Doch dieser Grundsatz gilt nicht uneingeschränkt. Während Arbeitnehmer und Pensionäre nur in bestimmten - gesetzlich festgelegten - Fällen eine Steuererklärung abgeben müssen, sind Rentner und andere Nicht-Arbeitnehmer bereits bei Überschreiten einer bestimmten Einkunftsgrenze dazu verpflichtet.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx Xxx xx Xxxxxxx

x Xxx xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

1. Das gilt für Personen ohne Einkünfte aus nichtselbstständiger Arbeit

a) Einkünfte oberhalb des Grundfreibetrages

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

Xx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx
xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx

xxxxxx

xxxx

xxxx

xxxx

xxxx

xxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxxx

xxxxxx x.xxx XXX

xx.xxx XXX

xxxxxx x.xxx XXX

xx.xxx XXX

xxxxxx x.xxx XXX
xx.xxx XXX

xxxxxx x.xxx XXX
xx.xxx XXX

xxxxxx x.xxx XXX
xx.xxx XXX

Xxxxxx xxxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx.

Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxx xxx xxx xxx x.x. Xxxxxxxxxxxxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xx xx xxxxxxx xxx xxxx Xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xx x xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx x.xxx XXX. Xxxxx xxx xx Xxxxxxxxxxxxxxxxx x xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xx Xxxxx xxx x.xxx XXX xXxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx!x xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxxxx

Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxx

XxxxxxxxxxxxxxxXxxxxxxxxxxx

xx.xxx XXX

.x. x.xxx XXX

.x. xxx XXX

Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

x x.xxx XXX

x x.xxx XXX

x x.xxx XXX

Xxxxx xxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxx: xx x xxx x.xxx XXX xxx xxxx xxxxxxxxxx, xxxxxxxxxx

x xx.xxx XXX

.x. x.xxx XXX

Xxxxxxxxxxxx xxx Xxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxx xx xxxxxxxxxxxxxx Xxxxx

Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx

XxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxx XxX xxx xx
Xxxxxxx

x xx.xxx XXX

.x. x.xxx XXX

.x. xxx XXX

.x. x.xxx XXX
.x. xxx XXX

Xx xxxxxxxxxxxxx Xxxxxxxxx

x x.xxx XXX

xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxx xxxx xx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, x. X. xxx XxxxXxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxx xxx. Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx.

XXXXX: Xxxx Xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxxxx. Xxxxxxx xxxxxx xxxxx Xxxxxx xx, xxxx xxxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxx xxx Xxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxx Xxxxx Xxxxxxx, xxxx xxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxx x XXX xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, Xx. xxxxxxxxx.

b) Bezug von steuerfreien Progressionseinkünften

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxx xx.

2. Das gilt für Personen mit Einkünften aus nichtselbstständiger Arbeit

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx, xxxx xxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

a) Einkünfte ohne Lohnsteuerabzug

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx xxxxx Xxxxx Xxxxxx xxxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxXXX xxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.

"Xxxxxxxxxx" xxxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. "Xxxxx xxx Xxxxxxxxxx" xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx. X. xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxxxxx Xxxxxxx xxxxx xx xxx "Xxxxx xxx Xxxxxxxxxx" xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx

  • Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx,
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxx Xxxxxx.
  • Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx.

XXXXXXXXX: Xxxxx xx xxx "Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxxx xxxxx.

Xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xx xxxxxxxxxx.

  • Xxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx "Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx", xxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxx.
  • Xxxx xxxx Xxxxxxxxxx xxx XXX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx" xx xxxxxxxxxx xxx xxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx. Xxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx "Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx" xxxxxxxxxxx, x.X. xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXX. "Xxxx xx xxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXXXX: "Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx" xxxx xxxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx Xxx xx Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx XXX xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXxXx xxx xxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx xx xx Xxx. x XXxXx xxxxxxxxx.

Wenn die Einkünfte ohne Lohnsteuerabzug negativ sind

Xxxx Xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx x xxx. xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx x xx xxxxx Xxxxx xxxxxxx xxx xxxxxxxx xxxx xxx xxx XXX, xxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. xxx XXxX xxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxx xxx xxx xxxx Xxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx XXX xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxx xxx xx x Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx xxx xxx.

b) Leistungen mit Progressionsvorbehalt

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx xxx "xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx", xxxx xxx xxx XXX xxxxxxxx. Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx

  • Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xx xx xxx Xxx. x Xx. x XXxX xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx: Xxx xxxx xxxx

  • Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxx XX,
  • Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xX xxx Xxx. x XXxXx
  • Xxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxx xX xxx Xxx. x XXxXx,
  • Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx,
  • Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXX XXXx,
  • Xxxxxxxxxxxxxx xx x.x.xxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxx, Xxxxx xxx,
  • Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxx xxx Xxx. x XXX XXx.

xxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxx. Xxxx xxxx xxxx xxxxxxx, xxxx Xxx Xxxxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

c) Lohnsteuerfreibetrag gemäß Lohnsteuerabzugsmerkmalen (ELStAM)

Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxxx xx xxxxxxx xxx, xxxxx xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xx xxx XXXxXX xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx Xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxx xx xxxx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxx. Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx x.xxx XXX, XxxxxxxxxxxxxxxXxxxxxxxxxxx xx XXX xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx

Xxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxxx

xxxx xxx xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

Xxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, xxx

  • xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx xxxx
  • xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXxXx

xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xx xxx XXXxXX x xxx xxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xx xxx XXxX xxxxx xxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xx Xxx.x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Lohnsteuerfreibetrag wegen Kinder- und BEA-Freibeträgen

Xxx xxxx Xxx xxxx Xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx xx xxxx Xxxxxx, xxx xx Xxxxxxx xxxxxxxxxx xxxxx XXxxXXXxXxxxxxx xxxxx xXxxxxxxx: XxxXxxxxxxxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx XX xxx XX, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx, xxxx Xxxxxxx xxxx xxxx Xxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx X xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. X. XXX, Xxxxxx, Xxxxxx, Xxxxx, Xxxxxxxxxx.

Xxxx xxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx .

Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xx xxx XXXxXX xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx "Xxxx xxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xxx xxx xxxx Xxx xxxxx xxxxxxx Xxxxxxx: Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx x xxx xxxxx xxxxxxx x xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx.

d) Vorsorgepauschale beim Lohnsteuerabzug höher als tatsächliche Ausgaben

Xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxx XXXx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx xx xxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxx xx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx. Xxxx xxxxxxxx

  • Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxx,
  • Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx,
  • Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, x. X.
    x Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx,
    x Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.x. xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx, Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx:

Xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx

Xxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxxx

xxxx xxx xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx Xxx xxx x.x. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xx
x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxx xxx xxx xx Xxx. x Xx. x XXxXx xxxx
x xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.

e) Eheleute: Besteuerung nach Steuerklasse V oder VI

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx xxx Xxx Xxxxxxxx x xxx xxx Xxx xxxxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx

  • xxxx Xxxxxxxxxxxx X xxxx XX xxxxxxxxxxxxxxxx xxxx
  • xxxx Xxxxxxxxxxxx XX xxx Xxxxxx xxxxxxxxx xxxxx xxx xx Xxx. x Xx. xx XXxXx.

f) Mehrere Arbeitsverhältnisse nebeneinander

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxx xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxxxxx XX xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx. Xxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxxx xxxx Xxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx.

g) Getrennt lebende Eltern: Andere Aufteilung von Freibeträgen

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxx xxx xxxxxxx xxx Xxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxx xxxx xxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxx.

h) Bezug von außerordentlichen Einkünften

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx
x Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx,
x Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx,
x Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx,
x Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx,
x Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx,
x Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx x xxx Xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx.

Xxx xxxxx xxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx: xxxxxxXxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

i) Scheidung und Wiederheirat im selben Jahr

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xx xxxxxxxx Xxxx xxxxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx,
x xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxx xx xxxxxx Xxxx xxxxxx xxxxxxxxxx xxx,
x xxxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxx.

XXXXXXX: Xx xxxxxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxxx, xxxx Xxx xx xxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx, xxxx Xxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxx.

j) Wahl der Einzelveranlagung durch einen Ehegatten

Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xx xxxxxxxxxx xxxxx Xxx xx Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xx. x. xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx. Xx xxxxxx Xxxx xxxxx Xxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxx. Xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxx. Xxxx xxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxx xxx xx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx.
Xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxxxxxxxxxx. Xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxx, xxxxx xxx x xxxx xxxx xxxxxxxxxx x xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx.
xxxxxx

XXXXXXXXX: Xxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xX xx Xxx. x XXxXx. Xxxxx xx xxxxxx xxxxxxxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx.

Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxx Xxxxxxxx xxxxx xx, xxxxxxx xxxxxxxxx xxxxxxxxxxx x xxxxxxx x xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxx xxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx

k) Wohnsitz des Ehegatten im EU-Ausland

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx xxx XXxXxxxxxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxx Xxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xx xxxxxx Xxxx xxxxxxx Xxx xxxx xx xxx XXXxXX xxx Xxxxxxxxxxxx XXX xxxxxxxxx xxxxxx, xxxxxx Xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx XXX xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxxxxx:

  • xxxxxxxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
  • xxxx: x.xxx XXX xxx. xx.xxx XXX
XXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxx "Xxxxxxxxxxxxx XXxXXX" xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx .

l) Wohnsitz im Ausland mit Antrag auf unbeschränkte Steuerpflicht

Xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxx xxxxx, xx Xxxxxxxxxxx xxxxxxxxxx xx x Xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxx xx x Xxx. x XXxX xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx. Xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx Xxx xxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxxx Xxxxxxxxxxxx XXX. Xx Xxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxx xxxxx Xxx xx xxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxx, xxx xxxx xxx "Xxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX" xxxxxxxxxxx xxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxx XXxXXX" xxxx "Xxxxxxxxxxxxx xxxxxxxxxx XXxXXX" xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx.

m) Beschäftigung als Grenzgänger im benachbarten Ausland

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx, xxxx Xxx Xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx.

Xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xx xxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxx xxx xx xx XXxX xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx. Xxxxx Xxxxx xx.

xxxxxx

3. Wenn Sie noch einen Verlustvorrat aus dem Vorjahr haben

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx Xxxx x XXxXXx.

Xxxxx Xxx xx xxxxxxxxxxx Xxxx xxxx xx xxxxxxxxx Xxxxxx xxxxx Xxxxxxx xxxxxxxx, xxx xxxxx xx xxxxxx Xxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxx" xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx xxxxx xxxxxxx xxxxxxxxxxxxx "Xxxxxxxxxxxxx" xxxx xxxxx xx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxxxx x xxxxxxxxxxxx x xxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx.

Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xx x Xxxxx xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx x Xxxxx xxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxxx x XXxXX xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xXX Xxxxxxxxxxxxx xxx x.xx.xxxx, x X xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx.

4. Wenn das Finanzamt Sie zur Abgabe einer Steuererklärung auffordert

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXx.

XXXXXXX: Xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx x xxx xxxxx xxxxx xxxxxx x xxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxx Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx XXx. Xx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

5. Bis wann Sie die Steuererklärung abgeben müssen

Xxxxxxx xxx xx, xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx xxx xxx Xxxx xxx xxxx. Xx xxxxx xx Xxxxxxxxxxx xx xxxxxxx, xxxxxxx Xxx xxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxxxxx, xx Xxx Xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xx Xxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

a) Sie erstellen Ihre Steuererklärung selbst

Xx xxxx xxx xxxxxxxxxx Xxxxxxxxx: Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx "xxxxxxxxxxx xxxxx Xxxxxx xxxxxx xxxxxxxxx" xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxxxxx xxx xx. Xxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xxx xxx XXx.

XXX xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx. Xxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx x Xxxxxx xxx xx. Xxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx, x.x. xxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XXx.

XXXXXXXXX: Xxxx Xxx xxxx xxx xx. Xxx xxx. xx. Xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxxxx Xxx xxxxxxx xx xxx Xxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxx Xxxx Xxxxxxx, xxxxxxx Xxxxx xxx Xxxxxx xxx xx xxxxxx Xxxxxx xxxxx xxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxx, Xxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xx xxx Xxxxxxx xxx. Xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx Xxxxxxxxx.

XXX xxxx xxxx xxx xxxx: Xxxx xxxxxxxxx Xxxxxxxx xxxx xx Xxxxxx, XxxxxxXxxxxxxxxxxx, Xxxxxx xxx XxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxx xxxx xxx. xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx. xxxx xxxxxxxxxxxx xxx XXXXXX xxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xx xxx xxx xxxxxxx xxxxx xxxxxxxxx Xxxxx xx. Xxxxxxxx xxxxxxxxx.xxxxxx xXXX Xxxxxxxxx XX xxx xx.x.xxxxx XxxXxx. Xxxxxx xxx xx.x.xxxxx XxxXxx. XXX xxx xx.x.xxxxx.

Xxx xxxxxx xxx Xxxxx, xxxx Xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx X xxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXX: Xxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xx x Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxx xxx xxx XXx, xxx xxxxxxxxxxx xxxx xxxx xxx x. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx, xxxxxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxx.

Xxxxx Xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. XXXX xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx Xxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

b) Sie lassen Ihre Steuererklärung vom Steuerberater erstellen

Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx x. xx. xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx:

Xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxx xx. Xxxxxxxx xxx xxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxx xxx xx. Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXX xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx. Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx Xxxxxx xxxx Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxx xxxxxxx Xxxx xxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, x.x. xxxx xxx Xxxx xxxx xxx xxx xx.x.xxxx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxx Xxxx xxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxx. x xxx x XXx.

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx XXx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxx xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxxx. Xxx xxxxxxx x xxx xxxxxx Xxxxxxxxxxxx xxxx x xxxx xxx xx. Xxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

6. Welche Anforderung die Steuererklärung erfüllen muss

Xxxxxx xxxxxx xx xxxxx, xxxx Xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx Xxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx: Xx xxxx xxxx xxx "Xxxxxx X" xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx XXxXx. xxxx XX X. xx.

XXXXXXXXX: Xxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxx xxxxxxx Xxxxxxx xxxxxxxx. Xx xxxxxx xxxxx xxx, xxxx Xxx xx xxx Xxxxxx X xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxx, x. X. xx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxx xxxx "xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxx xxxxxx xxx xxx Xxx. x XXx. Xxx xxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxxx XXxXxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxx xxx XxxxxxxXxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx:

x Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxx, xx Xxxxxx xxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.

x Xxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx xx Xxxxxx xxxxxxx xxx xxx xxxxxx xxxx.

x Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx.

x Xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx x xxxx xxxxxxx xxx Xxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx x xxxxxxxxxxx xxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxxxx xxx xxxxxx xxx xxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xx xxxxxxxxx, xxxx xxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xx xxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx: Xxx XXXxXxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx, xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxx, xxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

7. Abgabe der Steuererklärung auch mittels Telefax zulässig

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx.

Xxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

XXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxx xx xxxx xxxxx xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxx. Xxxxx Xxxxxx xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxx. Xxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxx. Xxxx xxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xx xxxxx xxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxx XxxxxxxxXxxxx xxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx XXXxXxxxxx. Xx xx.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx x.x. Xxxxxxxxx xxx xx.x.xxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.

8. Steuererklärung bei Privatinsolvenz nur mit Unterschrift des Treuhänders

Xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxx xx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxx xxx Xxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxxxxx. Xx xxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx.

XXXX xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx, xx xxxx xxxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx.

9. Steuererklärung: Rangfolge bei Ehegatten und Lebenspartnern im Formular

Xx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxx xxx Xxxxxxx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxxx xxx Xxxx, xxxxxxx xxx Xxxx xxx Xxxx xxxx Xxxxx xxxxxx. Xxx Xxxxxx xx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxx: Xxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxxxxx x xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
    Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxx xxx Xxxx xx xxxxxxx Xxxxxx xx xxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx Xxxxx.
  • Xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxx xxxxx. Xxx xxx Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxx xx xxx xxxxx Xxxxxx, xxxxxx Xxxxxxx xx Xxxxxxxx xxxxx xxxxx. Xxxxx xxxxx xxx xxxxxxxx Xxxxxxxx, xxxxx xxx xxxxxxx Xxxxxxx xxxxx. Xxxx xxxxx xxxx xxxxxxxxxxx xxxxx, xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx.
    Xx, xxx xxxxx xxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxx xxxxxxxx. Xxxxx xxx xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!