Ausfüllhilfe zur Anlage EÜR - Einnahmen-Überschussrechnung - 2022 - Teil 2

Gewerbetreibende, Freiberufler, Land- und Forstwirte und Arbeitnehmer mit selbstständiger Nebentätigkeit, die ihren Gewinn durch Gegenüberstellung von Einnahmen und Ausgaben nach § 4 Abs. 3 EStG ermitteln, müssen das amtliche Formular "Anlage EÜR" ausfüllen und ihrer Steuererklärung beilegen, genauer gesagt elektronisch übermitteln. Hier bekommen Sie eine hilfreiche Anleitung zum Ausfüllen des Formulars. Teil 2 betrifft die Betriebsausgaben (Zeile 23 - 88) sowie die Ermittlung des Gewinns (Zeile 89 - 109). Weitere Informationen: Zeilen 1 - 22: Allgemeines und Betriebseinnahmen ; Zeilen 99 -107: Ergänzende Angaben

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3. Zeilen 23-72: Betriebsausgaben

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Wichtig: Auch die Fälligkeit muss rund um den Jahreswechsel liegen

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Zeile 23: Betriebsausgabenpauschale für bestimmte Berufsgruppen

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Zeile 24, 25: Land- und Forstwirte: Bebauungskosten- und Betriebsausgabenpauschale

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Zeile 26: Waren, Rohstoffe und Hilfsstoffe einschl. Nebenkosten

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Zeile 27: Bezogene Fremdleistungen

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Zeile 28: Ausgaben für eigenes Personal

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Zeile 29-45: Abschreibungen - Allgemeines

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Zeile 29 (und Zeile 3-6 Anlage AVEÜR): Abschreibungen auf unbewegliche Wirtschaftsgüter

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Zeile 30 (und Zeile 9 Anlage AVEÜR): Abschreibungen auf immaterielle Wirtschaftsgüter

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Zeile 31 (und Zeile 10-13 Anlage AVEÜR): Abschreibungen auf bewegliche Wirtschaftsgüter

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Zeile 41: Sonderabschreibungen nach § 7g EStG

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Zeile 42: Herabsetzungsbeträge nach § 7g Abs. 2 EStG

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xxx.

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxx xxx xx Xxx. x XXxXx:

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Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx x xxx XXXx xxx xxxx xxxx xxx Xxxx xxx xx xx xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxx xxx xxxxxxx xx Xxxxx xx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xx xxxx xxx xxxxxxx XxX xxxxx xxxx xxx XxxxxxxXxX xxxx xx xx Xxx. x xxx x XXxX. Xxxx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxx. xxxxx x.xxx XXX xxxxx.

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Xxxxxxx:xxxxxxXxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxxxxxx xx xxx Xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx XxxxxxxXxxxx xxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxxxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxx xxx. xxxxx Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xx.xx.xxxx xxx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx"x.xxxxxxXXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX, xxx xx xxxx xxxxxxxxx,xxxxxxxx xxx xxxxxxxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxxxxxxxxxXxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxx.

Zeile 43: Aufwendungen für geringwertige Wirtschaftsgüter

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx, xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

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XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

xxx Xxxxxxxxx xxxx XXX xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx xxx XXX:
Xxx xxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxx: Xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxxxx xxxxx x Xxxxx xxxxxxxxxxx. Xxx xxxxxx: Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxx xx Xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx xx xxXxxxxxxxxxxxxxxxx xx Xxxxx xx. Xxxxxx Xxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxx XXXxxX xXxxxx xxxxxx.

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Xxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx XxxXxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx X x.x XXxX xxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx xxx xx xxx XXX xxxxxx.

Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx:

Zeile 44 (und Zeile 14-19 Anlage AVEÜR): Auflösung Sammelposten nach § 6 Abs. 2a EStG

Xx Xxxxx xx xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxxx Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx x Xxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxx xx x xxx Xxxx xxx x Xxx. xx XXxXx.

Xxx xxxxxxx Xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx:

Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, x.X. xxxxxx xX xx Xxx. x XXxXx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx.
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Xxxxx Xxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xx xxxxxx xxx xxxx Xxxx xxxxx x Xxxxx xxxxxxxxxxxxx.
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XXXXXXXXX: Xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx x Xxxxx xxx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx, x.X. Xxxxxxxxxxxx xxxxxxx xxxxxx x Xxxxxx xxxx Xxxxxx xxxxxxx xxxxxx xx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx.

Zeile 45: Restbuchwert der im Kalenderjahr ausgeschiedenen Anlagegüter

Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxxxxxxxxxxxx xxxx, xx Xxxxxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX xx xxxxxxxxx.

Xxxxx Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xx. Xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx, xxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Zeile 46: Miete oder Pacht für Geschäftsräume und betrieblich genutzte Grundstücke

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx x xxx. Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx Xxxxx xx xxxxxxx.

Zeile 47: Miete und sonstige Aufwendungen für doppelte Haushaltsführung

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

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Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxx xxxxx xx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxx

Zeile 48: Aufwendungen für zum Betriebsvermögen gehörende Betriebsgebäude

Xx Xxxxx xx xxxxx Xxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, x.X. xxxx Xxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx xxx.

Xxxxxxxxx xxxxx Xxx xx:

Xxxxxxxxxxxxxx xx Xxxxx xx,
Xxxxxxxxxxxx xx Xxxxx xx.

Zeile 49: Aufwendungen für Telekommunikation

Xx Xxxxx xx xxxxx Xxx Xxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxxxx xxx. xx.

Xxxxxx Xxx Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx xx Xxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxx xxxx xxxx xxxxx Xxxxxxx xx Xxxxx xx xxxxxxxx.

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Xxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Zeile 50: Übernachtungs- und Reisenebenkosten

Xx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx.

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Xxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxx Xxx Xxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xx xx x x xx Xxxxxxxxxxx xxxx xx x,xx XXX x xxxx xxx Xxxxxxxxxxx xxxxxxxx xX x.x Xxx. x XXxXx.

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Zeile 51: Fortbildung

Xx xxxxxx Xxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx

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Zeile 52: Rechts- und Steuerberatung, Buchführung

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

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Zeile 53: Miete / Leasing für bewegliche Wirtschaftsgüter

Zeile 54: Erhaltungsaufwendungen

Xxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxx xxxxxxxxxxx xxxxxx xxxx.

Zeile 55: Beiträge, Gebühren, Abgaben, Versicherungen

Xxxxxxx Xxxxxxxxxxxxx:

Zeile 56: Laufende EDV-Kosten

Zeile 57: Arbeitsmittel

Xxxx xxxxxx Xxx x.X. Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxx xxx.

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Zeile 58: Kosten für Abfallbeseitigung und Entsorgung

Zeile 59: Kosten für Verpackung und Transport

Zeile 60: Werbekosten

Zeile 61-62: Schuldzinsen

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

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Zeile 63: Gezahlte Vorsteuerbeträge

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx.

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Zeile 64: An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxx xx Xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx.

Xxxxx Xxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

Zeile 65: Bildung von Rücklagen und/oder Ausgleichsposten

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx, xxx Xxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Zeile 66: Übrige Betriebsausgaben

Xxxxxx Xxx xxxx Xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:

Xxxxxxxx Xxxxxxxxxxx.
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Zeile 67: Geschenke

Xx xxx Xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx x Xxx. x XXxXx.

Xx Xxxxx xx xxxx xx xx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxx xxxxx xxxx xxx xx XXX xxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxx xxx xx XXX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxx xxx xx XXXxXxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx: Xxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx xx XXX xxx Xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxx xxx xx XXX xxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxx Xxxxxxx xxxxxx xxxx xX x.xx Xxx. x Xxxx x XXxXx. Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx x Xxx. x XXxXx.

Zeile 68: Bewirtungskosten

Xx Xxxxx xx xxxx xx xx Xxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxx xxx xxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxx" Xxxxxx. Xxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx:

Xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxx xxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx x xxxxxxxxx xxx xx xx x xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxx xx Xxxxx xx xxxxxxxxxxx xxxxxx xX x.xx Xxx. x XXxXx.
Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. "Xxxxxxxxxxx" xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xx xxx x xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxx xx Xxxxx xx xxxxxxxxxxx xX x.xx Xxx. x XXxXx.

XXXXXXXXX: Xxxxxxxxxxxx xxxx Xxxxxx, Xxx, Xxxxxxxxx, Xxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxx xx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx x Xxx. x XXxXx.

Zeile 69: Verpflegungsmehraufwendungen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

Xxxxxxxxxxx xxxx xx Xxxxx xx xx. xxxxxxxxx.
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Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xx xxxxxxx xXxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx

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Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx Xxx xxxx xxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx

Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxx xxx xxxxx xx xxxxxxxxxxxxxxx Xxx xxxx xxxx xxx x Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxx xxx Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x Xxx. xx Xx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

Zeile 70: Aufwendungen für ein häusliches Arbeitszimmer

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx

xx xxxxxxxxxxxx Xxxxx, xxxx xx xxxx Xxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.
xxx x.xxx XXX, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx:

Xx xxxxxxx xxxx xxxxx xx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx: Xxxxx xxx "xxxxxxxxx" xxxxxx Xxxxxx, xxx xxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx. Xxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx, xxxxxxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx.
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Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx: Xx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx.
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Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx. Xxx xxxxxx: Xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx xxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx.xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxx XxX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xx xx xxxxxxxxx xx xxxxx:

Xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx xx.
Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxx x xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xXXxXx xxxx XX X. xxxx. Xxxxxxxx Xxx xx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxXxxxxxXxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xx xxx Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Homeoffice-Pauschale

Xxxxx xxx XxxxxxxXxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xXxxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x xxx x XXxXx. Xxxx xxxx xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxx xxxxx, xxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxx, Xxxxx, Xxxxxx x.x. Xxx xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxXxxxxxxxxxxxxx xxx x XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxx xx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxx Xxx xxx Xxxxxxxxx xx xxxxxx xx Xxxxx xx xxx xxxxx xx Xxxxx xx xxx. Xxxx xxxxxxxxxxxxxx Xxxxx xxxx xx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

Zeile 71: Sonstige beschränkt abziehbare Betriebsausgaben

Xxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx, "xxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx" xxx x Xxx. x Xx. x XXxXx.

Xx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx

Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xx Xxxxxxxxxx xx xxxxxxx, xx xxxxxxxxx xxxx xxx Xxxxx xx Xxxxxxxx xxxxx. Xx X x.xx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxx xx xxxx: "Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx." Xxx xx X xx.x XXxX: "Xxxxxxxxxxxx ....xxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxx xxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx."

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxx, xxxx "Xxxxxxxxxx" xxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxx xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx,xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxx Xxxxxxx xxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xx xxx Xxxxxxxxx xx, xx xxx xxx Xxxxxxxxxxx xx xxxxxxxx xxxx, xxxx xx xxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx.

Gewerbesteuer

Xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xx xxx Xxxxxx XxxX. Xxxx xxxx xxxx xx xxxxx Xxxxxxx xxxxx xxxx, xx xxxx xxxx Xxxxxxxxxx xxxxxxxxx xxxx.

Zeile 81: Fahrzeug: Leasingkosten

Zeile 82: Fahrzeug: Steuern, Versicherungen, Mautgebühren

Zeile 83: Fahrzeug: Sonstige tatsächliche Fahrtkosten

Xx Xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxx xx, xxx Xxxxx xxxxxxxxxx xxxx

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Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx: Xxxxxx Xxx xx xxx Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, XxxX, XXX, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx xxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxx xxxx xxxxx xxxxxxx Xxxxxxx, x.X. Xxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx.

Xxxxxxxxx xxxxxxx xxxxxxx Xxx

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Xxxxx Xxx xx Xxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx, xxx Xxx xxx xxxxx Xxxxxxxxx xxxx Xxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

Zeile 84: Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge

Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxx x,xx XXX xx xx xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx.

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Zeile 85: Enthaltene Kosten für Wege zwischen Wohnung und Betriebsstätte

Xxxxx Xxx Xxxxx XxxxxxxxxXxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxx. x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:

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1. Ermittlung des Kürzungsbetrages

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(1) Kürzungsbetrag nach der Pauschalmethode

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(2) Kürzungsbetrag nach der Fahrtenbuchmethode

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(3) Kürzungsbetrag mit dem Teilwert

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(4) Ermittlung nach Kostendeckelung

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Zeile 86: Entfernungspauschale

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Zeile 87: Nicht abziehbare Beträge

Xxxx xxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxx xx xxx Xxxxxx xx xx. xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x Xx. x XXxXx.

Zeile 88: Summe der Betriebsausgaben

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx xx xxx Xxxxx xx.

4. Zeile 89-109: Ermittlung des Gewinns / Verlusts

Zeile 89: Summe der Betriebseinnahmen

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 90: Summe der Betriebsausgaben

Xx Xxxxx xx xxxxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx.

Zeile 91-96: Steuerfreie Einnahmen und Betriebsausgaben

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Zeile 96a ff.: Hinzurechnung der Investitionsabzugsbeträge nach § 7g Abs. 2 EStG

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Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

Zeile 100: Gewinnzuschlag nach § 6c i.V.m. § 6b Abs. 7 und 10 EStG 2006

Xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xx Xxxxx xxx. Xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxx xxx x x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x xxx xx XXxX xxxxx.

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Zeile 101: Investitionsabzugsbeträge nach § 7g Abs. 1 EStG

Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx xx x xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxxxxx xxx xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xx Xxx. x xxx x XXxXx. Xxxx xxxxxxx xx Xxxxx xxx.

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Zeile 102: Wechsel der Gewinnermittlungsart

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxx.

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Zeilen 103-108: Beteiligungen an Personengesellschaften, Gewinnkorrekturen

Xx Xxxxx xxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. xx xx XXxX xxxxxxxxxxx, xxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx. xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxx xxx.xxxxxx

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Zeile 109: Gewinn oder Verlust

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