Ausfüllhilfe zur Anlage S - Einkünfte aus selbstständiger Arbeit - 2022

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1. Vorab: Zum Unterschied zwischen Gewerbebetrieb und selbstständiger Tätigkeit

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a) Einkünfte aus Gewerbebetrieb

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b) Einkünfte aus selbstständiger Arbeit

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c) AKTUELL: Mitglieder von Aufsichtsgremien

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2. Gewinn oder Verlust aus selbstständiger Arbeit

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Gewinn aus freiberuflicher Tätigkeit (Zeile 4-5)

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Gewinn lt. gesonderter Feststellung (Zeile 6)

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Gewinn aus Beteiligungen (Zeile 7-8)

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Gewinn bei Beteiligung an Gesellschaften, Gemeinschaften und ähnlichen Modellen gemäß § 15b EStG (Zeile 9)

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Gewinn aus sonstiger selbstständiger Arbeit (Zeile 10-11)

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Steuerfreier Teil nach dem Teileinkünfteverfahren (Zeile 12)

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Positive Einkünfte i.S. des § 2 Abs. 4 UmwStG (Zeile 13)

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Leistungsvergütungen als Beteiligter einer Wagniskapitalgesellschaft (Zeile 14-15)

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Antrag auf Begünstigung nach § 34a EStG (Zeile 16)

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• Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx,xx xx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx,x xx xxxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx xxx XXxX xXxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxx xxxxx xx xx XXxX xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxx xxxxxxxxxxxxx"xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx".xxxxxxXxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxx xxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Steuerfreie Sanierungserträge (Zeile 17)

Xxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx.xxxxxxXxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xx xx XXxX.

Xxxx Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xx Xxxxx xx xxxx "x x Xx" xxxxxxxxx. Xxx xxxxxxx xxx Xxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxxxxxxx Xxx, xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

3. Veräußerungsgewinn (Zeile 31-44)

Xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxx xxx. xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxx, Xxxxxxx xxx. xxx xx Xxx. x XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xx.xxx XXX. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx.xxx XXX, xxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxx xx Xxx. x XXxXx.
• Xxxxxxxxxxxx Xxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx x, xxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx:

• Xxx xxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxx xx Xxxxx xx Xxxxxxxx xxxxxx: xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xx xxxx.
• Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxx xxx xxxxxxxx xx. Xxxxxxxxx Xxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x x.X.x. xx xx Xxx. x Xxxx x XXxXx.

Beantragung des Veräußerungsfreibetrages (Zeile 31-32)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx xxx xx Xxx. x XXxXx.xxxxxx

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx, xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx.

Xx xxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx, xxx xx xx x xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxxx.

Beantragung des ermäßigten Steuersatzes (Zeile 35)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxxxxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx xx Xxx. x XXxXx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

Veräußerungsgewinn ohne Veräußerungsfreibetrag (Zeile 36-41)

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, x.X. xxxx Xxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx, x.X. xxxx Xxx xxxx xxxxx xx Xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Xxxx xxx xx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

Angaben zur Reinvestitionsrücklage nach §§ 6b und 6c EStG

Xx xxx Xxxxxx xx, xx xxx xx, xx xxxx Xxxxxxx xx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx, xx XXxX xxxxxx. xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxx xx xxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxx Xxxxxxxx: Xxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxX x. Xxxx xxxx xxxx xxxx xx xxxxxx Xxxxxx, xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx xxxx.

Veräußerungsverlust (Zeile 42-43)

Xxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxx. Xxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Erklärung (Zeile 44)

Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxxx, Xxxxxxx, Xxxxx xxx.x xxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxx, xx Xxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxx Xxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xx Xxxxx xx: "Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx"x

Xxxx Xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. xx.xxx XXXx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xx. Xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx x xxx xxxxxxxxx Xxxxxx. Xx xxxx xx xx Xxx. x Xxxx x XXxX:xxxxxx"Xxxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx."

4. Sonstiges

Begünstigte sonstige Gewinne (Zeile 45)

Xx Xxxxx xx xxxxxx x xxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xx XXxXx. Xx Xxxxxxxx xxxxxx

• Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.
• Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx: Xxxxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxx xx xx Xx. x XXxX, xxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx xxx x Xxxxxx xxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxx xxxxx, xx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.

Einnahmen aus einer nebenberuflichen begünstigten Tätigkeit (Zeile 46-47)

Xx Xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx:

xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. xxxxxxx xxx xx x.xxx XXX xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX

xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx XXX xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xx x.xxx XXX xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

XXXXXXXXX: Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx XxxxxxxXxxxxxxxxxx xxxxxxx x xxxxxx xxx xxx Xxxxxx xx Xxxxxxxxxxx x xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. XXXX: Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxx, xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxxxxx Xxxx xx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx x xx xxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxx, xxx xxx Xxxxxxxxx xxx x.xxx XXX xxx xxx xxx xxx Xxxxxxxxx xxx xxx XXX xxxxxxx: XxxxxxXxxxxxxxx Xxxxxxx xxxx.

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