Steueränderungen 2017: Überblick

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1. Steuerentlastung: Erhöhung des Grundfreibetrages

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Weiterer Abbau derkalten Progression

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Reichensteuer greift erst bei höherem Einkommen

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Der neue Einkommensteuertarif 2017

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Der neue Einkommensteuertarif 2018

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2. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

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3. Familienförderung: Erhöhung des Kinderzuschlags für Geringverdiener

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4. Familienförderung: Erhöhung des Unterhaltsvorschusses für Kinder

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5. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

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6. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

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7. Unterhaltsrecht: Höherer Unterhalt für Trennungskinder

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8. Krankenversicherung: Höhere Freigrenzen für Familienversicherung

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9. Pflegeversicherung: Erhöhung des Beitragssatzes

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10. Pflegebedürftigkeit: Neue Pflegegrade und verbesserte Leistungen

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11. Pflegebedürftige: Welche Pflegegrade der Hilflosigkeit entsprechen

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12. Elektrofahrzeuge: Neue Steuervergünstigungen

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Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

13. Spenden: Statt Belegvorlagepflicht nur noch Belegvorhaltepflicht

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxxxxx xxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xxx xxx xx.x.xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxXX xxxxx.

Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXXx.

14. Behinderten-Pauschbetrag: Vereinfachung beim Nachweis

Xxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxx xxxx Xxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx xxx Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXxXXx.

Xx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

Xxxx xxxx xxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxx

Xxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xx xxxxx xxxxxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxx xxxxxxxx.

15. Insolvenzgeldumlage: Weitere Senkung der Umlage U3

Xxxxxxxxxxx xxxxxxx xxxx Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxx, xxx. Xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxx Xxxxxx Xx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx.

Xxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxxx x,xx Xxxxxxx xxx xxx XXX XXXx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx x,xx x xxxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxx Xx. x XXX XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

16. Minijob: Absenkung der Umlagen U1 und U3

Xxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx x xXxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxxxxxxx xx x, Xxxxxxxxxxxxxx x xx xx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx x xXxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx x x, Xxxxxxxxxxxxxx x xx. Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx:

• Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxx Xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxx Xx xxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx.

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Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxx Xxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "Xxxxx" xxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx.

XXXXXXXXX: Xxx xxx Xxxxxxx Xx xxx Xx xxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx, xxx Xxx xxxx xxxx xxx Xxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxx xx x xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx xxx x xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx .

17. Aushilfsjob: Erhöhung der Tageslohngrenze für die Pauschalbesteuerung

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xx x xxxxxxxxxx xxx xxx Xxx. x XXxXx:

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Xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxx xx xx Xxxxxxx x x,xx XXX x xx XXXx. Xx xxx Xxxxxxxxxxx xxx x.x.xxxx xxx x,xx XXX xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

18. Selbstständige: Höhere Grenze für vierteljährliche Lohnsteueranmeldung

Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxx x.xxx XXX xx Xxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx x.xxx XXX, xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxx xxx x.xxx XXX xx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx.

XXXXXXX: Xx xxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx, xxx xxx xxxx Xxxxxxxxxx xxx xx. x.xxx XXX xxxxxxxx, xxxxx xxxxxxx xxx xx.xxx XXX xXxxxxxxxxxxXxxxxxxx, Xxxxxxxxxxxx X xxx XXx. Xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx: x,xx XXX x xx Xxxxxxxxxxxxxx xxx Xxxxx x xx Xxxxxx x xx.xxx XXXx xxx xxxx Xxxxxxxxxxxxx xx.xxx XXX xxxx xx.xxx XXX. Xxxxxx xxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx x.x.xxxx xxx x,xx XXX xxxxxxxxx xxx. Xxxxx xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

19. Selbstständige: Erhöhung der Umsatzgrenze für Kleinbetragsrechnungen

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxx xxx xx XXxXXx:

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Xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxx Xxxxx xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xx xx XXxXX xxxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxx, xx xxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xx Xxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxx xx xxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx.

20. Selbstständige: Verzicht auf Aufbewahrungspflicht für Lieferscheine

Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x Xx. x xxx x XXx. Xxx xxxx xxxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxx xxx. xxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxxx xxx xx xxxxxxx Xxxxxxx xxxxxx. Xxxx xxx xxxxx Xxxxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxxxxxx xx xxxx Xxxx.

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Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx, xxx xxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxxxxxx. Xxx xxxx Xxxxxx xxxxxxxxx xxxx, xxx xxxx xxxxx xxx xxx xxxxxxxxx. Xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxxx.

21. Selbstständige: Geringere Aufzeichnungspflichten bei Sofortabschreibung

Xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxx Xxxxxxxxxxxx, xxxxx Xxx xxx Xxxx, xx Xxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x XXxXx.

Xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xxx. x Xxxx x xxx x XXxXx.

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22. Geringwertige Wirtschaftsgüter: Erhöhung der Sofortabschreibung

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx:

• XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx x Xxx. xx Xxxx x XXxXx.
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23. Selbstständige: Keine Freigrenze mehr für Verzicht der Anlage EÜR

Xxxxx xxxx Xxxxxx xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx xxx "Xxxxxx XxxX" x xxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

24. Steuererklärung: Keine Pflichtveranlagung bei geringem Arbeitslohn

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25. Steuererklärung: Verlängerung der Abgabefristen

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Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxx Xxx. x XXx. Xxx xxxx xxxx, xxxx

• xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx,
• xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xx xxxx XX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx,
• Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx,
• xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xx.xxx Xxxx xxxxxxxx xxx,
• xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx.xxx Xxxx xxxxxxx xxxx,
• xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx,
• xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxx
• xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx.

XXXXXXX: Xxx XxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

26. Steuererklärung: Verspätungszuschlag bei verspäteter Abgabe

Xxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx. X. XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xx.xxx XXX. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxx xx x.x.xxxx xx Xxxxx xxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xx xxxx xxxxxxxx Xxxxxxxx:

• Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xx xxx xx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx xXxxxxXxxxxxxxx.
• Xxxxx "XxxxxXxxxxxxx" xxxx xxxxxxxxxx xxxxx, xxxx
  xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx XX xxxxxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxxxx,
  xxx Xxxxxx xxx Xxxx Xxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx,
  xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx
  Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x,xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxx xxx Xxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxxxxx xxxxx xxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx: Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x XXx.

Xxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxx xx, xxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxx, xxxxxxxx xxxxx xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx.

XXXXXXXXX: Xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

27. Änderung des Steuerbescheids: Erhöhung der Bagatellgrenze

Xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxx xx Xxxxx Xxxxxxx xx xxxxxxx xxx xx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx!

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx "Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx Xxxx xxxxxxxx" xXXX xxx x.x.xxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxx xx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx x xxx xxxx xxxxx xxx Xxxxxxxx xxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

28. Änderung des Steuerbescheids: Neue Korrekturvorschrift

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx "Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxxx" x xxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXx. Xxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx "xxxxxxxxx Xxxxxxxxxxxxx" xxxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx, x.x. xxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx xxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xx xxx XX xxxxxxxxxx xxxxxx, xx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxx xxxx xxxxx xx xxxxx xxxxxx xxxxxx. Xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx:

• Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx.
• Xxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxxxx xxxx. Xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxx x.X. xxx xx xxxx XX. Xx xxxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx x.X. xxx xx xxx Xxx. x XX xxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
• xx xxxx XX xxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xxx. x XXXXx. Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxx xx xx xxx XX xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxx xx xxxx XX xxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x X. x XXx.
• Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xx xxxx XX xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx.

29. Verbindliche Auskunft: Keine doppelte Gebühr mehr für gleiche Auskunft

Xxxx Xxx xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxx Xxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. "Xxx Xxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxxxx Xxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx" xx.x.x. xx xx xx XXXXx.

• Xxxxxxxx: Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxxxx xxx. Xx xxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx, xxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xx xxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx x.xxx XXX.
• Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxx. Xx xxxxx xx xxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xxxxxxxxxx Xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xx Xxx. x xxx x XX xxxxx xx Xxxxxxxx xx xxxxxxx xXX Xxxxx xxx xx.xx.xxxx, x X xxxxxx xxx x X xxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxx xxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxxxxx! Xxxxxxxxxxx! Xxx Xxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxxxxxxxxx Xxx xxxxxxx xxxxxx xXXXxXxxxxxx xxx x.x.xxxx, X X xxxxx xxx X X xxxxxx.

Xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx: xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXx. Xxxxx xxx Xxxxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx "XxxxxXxxxxxxx" xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx.

30. Verlustverrechnung: Förderung von Startups

Xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxxxx xxx xxxx xxxxx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xXxxxxxxXxxxxxxxxXxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx xx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx.

XXXXXXX xxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxxx xxx xx XXxXx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxx xxxx. XxxxxxxXxxxxxxxxXxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxx x.x.xxxx.

Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxx xxxx x xxxx xxx Xxxxxxxxxxx x xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx.

Xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx. Xxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx

XXXXXXX: Xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxxxx Xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx Xxxx xxxxxxx.

31. Abgeltungsteuer: Veranlagungsoption für unternehmerische Beteiligungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxx xxx XxxXxXxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxx xxxx Xxxxxxxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xXxxX, xxxx XX xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxx xxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxx xx x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xx xxxxxxxxxx x x xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx.

• Xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xx xx xxxx xx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxx Xxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx XxxX xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxxx.
• XXXX xxx XXX xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxx XxxXxXxxxxxxxxxx xxx xxxx xxx x x xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

XXXXXXXXX: "Xxxxxxxxxxxxxxxxxx" xxxxxxxx, xxxx Xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xx x Xx. xx XXxXx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxx, xxx xxx xxxxxxxx xx x xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xx x xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx.

32. Kapitalertragsteuer: Ausschluss von Cum/Cum-Geschäften

Xxx XxxxXxxxXxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxxxxxx xxx xxx xxxx xxx XxxxXxxXxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xXxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxxXxXxxXx xxx xx.x.xxxx, xxx xxxxxxxxxxxxxx xxxx xx x.x.xxxx xx Xxxxx xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxx xxx xx.xxx XXX xxx xxx Xxx. x Xx. x XXxXx.

Xxx xxxx xx xxx XXxX xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xXxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxx xxxxxxxxxxxxxxxxxx xxxxxx.

• Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx. Xx Xxxxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx.
• Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xx. X. Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx Xxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx.
• Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxxx xxxxxx xx xxxxxxx. Xxxx xxx xxx Xxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxxx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx Xxxxx xxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xx. X. xx Xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

XXXXXXX: xx xxx XXxX xxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. Xxxxx xxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxx xxx Xxx. x Xxxx x XXxXx.

Xxxxx xxxxxxxxxxxxxx xxx xxxx XxxxxxxXxxxxxxxx xxx xxx XXX Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX xxxxxxx xxx xxx Xxxxxx xxx xx XXX xxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx XXX xx xxxxxxxxxx.

Xx xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxx x.x.xxxx xXXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxx XxxxXxxxXxxxxxxxxxx

33. Private Veräußerungsgeschäfte: Leerverkäufe wieder steuerpflichtig

Xxx xxxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx" xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xx Xxx. x XXxX xxxxx. Xxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx x xxx xxxx xxxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxxxx.

XXXX Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx XXxX xxx xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxx xx xx Xxx. x Xx. xx XXxX. Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxx xXxxxxxxxxxxxxx, xxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxxx xx xx XXxX xxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xXxxx Xxxxxxxx xxxxx.

Xxxxxxxx:

Xxxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxx xxxxxx Xxxx xx Xxxxxxxxx Xxxxxxx xXXXx. Xx xxxxxx Xxxxx xxx xx xxx xxxxxx Xxxx xxx XXXxXxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx XXXxXxxxxx xxxxxxxx xx xx.xx.xxxx x.xxx.xxx XXXx Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx.xxx,xx XXX xXxxx xx xx.x.xxxx: x XXX x x,xxxx XXXx.

Xx xx.xx.xxxx xxxxxxxxxxx Xxxx Xxxxxxxx x.xxx.xxx XXX xXxxxxx xxxxx Xxxxx xxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx x.xxx.xxx XXX xXxxx xx xx.xx.xxxx: x XXX x x,xxxx XXXx xxx xxxxxx XxxxxXxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx XXXxXxxxx xxxxx xxxxxxxxx Xxxxx xxx .x. xxx.xxx XXX xxx.

Xxx xxxxxxxxx Xxxxx xxxxxxx Xxxx Xxxxxxxx xx x.x.xxxx xxx. Xxx XXXxXxxxx xxxxxx xxx.xxx XXX xxxxxxxxxxxxxx xxx xxx XxxxxXxxxx xxx xxx.xxx,xx XXX xxxxxxxx xXxxx xx x.x.xxxx: x XXX x x,xxxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

34. Sonderausgaben: Vermeidung des Versorgungsausgleichs

Xxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx, x.X. xxxxx Xxxxxxxxxx, xxxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx x. xx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x xxx xx xx XxxxXxxxxXx xx xxxx Xxx. x xxx xx xxxx XXXx.

• Xxx xxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.
• Xxxx xxxx xxxx xxxxxx "Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx Xx. x Xxxx x XXxXx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xx. xx XXxXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. xx Xx. x XXxX xxxxx.

Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxxx.

35. Beschränkte Steuerpflicht: Versorgungsleistungen als Sonderausgaben

Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx Xx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

• Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XxXX xxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx xxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxx Xxxxxxxxx xx xxx x.x.xxxx xxx xx Xxx. xx Xx. x XXxXx xx xx Xxx. x Xxxx x XXxXx.
• Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xx. xx XXxXx.

36. Gesetzesbereinigung: Aufhebung der Paragraphen 10h und 10i EStG

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxx, xxxx xxx xxx x.x.xxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxx xx xxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxx xxx xx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxx xx.xxx XXX, xxx xx xxx xxxx xxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxx xx x x, xxxxxxxxxx xxxxxxx x.xxx XXX.

Xx xx xxx XXxX xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxx.

37. Kindergeld: Bündelung der Familienkassen des öffentlichen Dienstes

Xx Xxxxxxxxxxx xxxx xxxx xxxx xxx xx Xxxxxxxxx Xxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx Xxxx xxxx xxxxx xx Xxx. Xxxx. Xxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx Xxxxxxxxxx xxxx xxxx xx Xxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxx x.xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxx

xx Xxxxxxx xXxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxx xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxx.

Xxx xxxx Xxxxxx xxxxxx xx xxxxx xxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xx xx xx XXxX xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xxxxxxx. Xxxxxxx xx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx, xxxxx xxx xxx xxx XxxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

38. Bürokratieabbau: Einzug von elektronischen Verfahren in der Verwaltung

Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx x.xxx Xxxxxxxxxxxxxxxxxx xxx, xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxx xx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxx Xxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xx xxxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xx xxx Xxxxxxxxx Xxxxxx xxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxx.

39. Luftverkehrsteuer: Geringfügige Erhöhung der Steuersätze

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx xxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxxxx xx XxxxxxxxxxXxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx XxxxxxxxxXxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xx xxxx xxxxx Xxxxxxx xxxxxxxxxx.

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx x,x xxXxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx

• x,xx XXX xxxxx: x,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx xx, xxxx xxxx Xxxxxxxxxxxxx, Xxxxxx xx Xxxxxx xxxxx x.x. xxxx Xxxxxxx, xx xxx Xxxxxxx, xxxx Xxxxxxxx, xxxx Xxxxxx xxx xxxx Xxxxxxxx.
• xx,xx XXX xxxxx: xx,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xxx xxxxxxx x.xxx xx, x. X. xx xxx Xxxxx xxx Xxxxxxxxx Xxxxx, xxxx xxxx xxxxxxxx, Xxxxxx, XxxxxxXxxxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xxx xx xxxxxx xxxxxxxxxxxx Xxxxxxx.
• xx,xx XXX xxxxx: xx,xx XXXx xxxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xx, x. X. xx xxx XXX, xxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxx.

xxxxxx

40. Waisenrente: Pflichtversichert und beitragfrei in der gesetzlichen KV

Xxxxxx xxxx Xxxxxxxx xxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xXXxXx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx XXxX xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx.

Xxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxx xx xxx XXX x xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx x xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx XXX xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

• Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxx x xx xxx xxxx, xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXX X xxxxxx. Xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxx.
• Xxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx XXX xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx.

41. Lebensversicherung: Absenkung des Garantiezinssatzes für Neuverträge

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx x,xx Xxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxx x,xx x, xx xxx Xxxxxx xxxx xxx xxxx xxxx xx xxxxxxxxx x,xx x, xx xxx Xxxxxx xxxx xxx xxxx x,xx x, xx xxx Xxxxxx xxxx xxx xxxx x,xx x, xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxx Xxxxx x,xx x. Xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x,x x.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

42. Bankgeheimnis: Abschaffung des steuerlichen Bankgeheimnisses

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xx xxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxx xxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxx "xxxxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx, xxx "xxxxxxxxxxxxx Xxxxxx" xxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxxx.

Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx xxx XX xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xx XXx x xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXx x xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx, xx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxx xxxx xx xxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxx, xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxx x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxx xxx xx xxx XX xxxxxx xxxx, xxxx xxx xxxxxxx xxxxx "xxxxxxxxx Xxxxxxx" xxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxx xx xxx XX xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

43. Steuerhinterziehung: Verlängerung der Zahlungsverjährung

Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxx xxx xxx XXx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxx xxxxxx xxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx. Xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXx.

Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxx.

Xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXx, xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx XXx xxxxx Xxxxxxxxxxxxxx xxx xxx XXx.

Xxxxx xxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxx xxxxxxxxx xxxx Xxxxx xxxxxxxx xxx xxx Xxx. x Xxxx x XXx.

• Xxxxxxxxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxx, xx xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx. Xx xxxxxx Xxxxxxx xxx xx xxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xx xxx Xxx. x Xxxx x XX xxx xxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx.
• Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xx. x XxxX xxxxxxxxxxx xxxx. Xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx xx xxx Xx. x XxxX xx xxx x.x.xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx XX xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxx, xxx xxxx xxx XX xxxxxxxx. Xxxx xxxxxx xxx Xxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx XXx xxx. Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxx xxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxx xxx xxx XXXx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx.

Xxxxxx Xxxx xxx xxx xxxxx xxxx xxxxxxxx:

Xxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxx: Xxx Xxxxxxxxx xxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxxxx xx.xxx Xxxx xxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX x xxx xxxx x Xxxxx x xxxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxx xxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxx.

44. Erbschaftsteuer: Verbesserte Regeln für Steuerausländer

Xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxx xx. Xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx.xxx XXX xxx xxxx Xxxxxx xxx.xxx XXX. Xxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxx xxx XxxxxXxxxxxxxxx xxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxx xxxxx xxxxxxx xxx xxxxx Xxxxx xx Xxxxxxx xxxxxxxx.

Xxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx x.xxx XXX xxxxxxxx x xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x XxxXxXx.

• Xxxx xxx xx.xx.xxxx xxx xxx Xxxx x Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxx xx xxxxxx xxxx xxx Xxxxxxxxx x Xxxxxxxx xx XXxxXXXxXxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxxxxx xxx x Xxx. x XxxXxXx.
• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx XXxxxxxxxxxxxxx xxxxxxxxx xXxXXxXxxxxx xxx x.x.xxxx, Xxxxxxxxx.

Xxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

• Xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx x Xxx. x Xx. x XxxXxX, Xxx. x xxxx xxxxxxxxxxx.
• Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x XxxXxXx. Xxxx xxxxxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
• Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x xxx x XxxXxXx. Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xx Xxxxxxx xx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxx Xx. xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

45. Aushilfen: Bei befristeter Nebentätigkeit weniger Lohnsteuer und mehr Netto

Xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx. Xxx xxxxxx xxxxx xxxxxxx xxxxxx Xxx xxx xxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xx Xxxxxxxxxx.

Xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxx XX xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxxxx xxxxx Xxxxxx x.xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxxxx Xxxxx x.xxx XXX xxx xxxxx xx.xxx XXX xx Xxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxxx x.xxx XXX Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxx xxx xxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx XXX. Xxx Xxx, xxx xxx Xxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx,

• xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx,
• xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx,
• xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx,
• xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XX xxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

46. Steuerklassen: Steuerklassenkombination bei Heirat

Xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XXX xxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXX xxx xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx XXXxX xxxxxxxx. Xxx Xxxxxxxxxxx XXxXX xxxx xxxx xxxx xxxx xx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxx Xxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxx xxx xxx Xxxxxxxxx, xxxx xxx xxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx XXX xxxx X xx xxx Xxxxxxxxxxxx XX xxx xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx, xxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx.

47. Kontenabrufverfahren: Ausweitung der heimlichen Kontenabfrage

Xxx xxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XX xxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxx, xxxxxx xxx Xxxxx xxxxxxxxxxxx xxx "xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx".

Xxxxxx xxxxxx xx x.x.xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx

• xxx Xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxxx xXx. xxx.
• xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXx. xxx.

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48. Kontenabrufverfahren: Verlängerte Frist für die Löschung der Daten

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49. Finanzamt: Sammelauskunftsersuchen jetzt gesetzlich zulässig

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50. Auslandsbeteiligungen: Verschärfte Meldepflichten

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51. Auslandsbeteiligungen: Verlängerte Aufbewahrungspflichten

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