SteuerSparbrief Juli-August 2024

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Vermögensbeteiligung: Ausschluss von Arbeitnehmergruppen unzulässig
Fahrten zur Arbeit: Interessantes BFH-Verfahren für Leiharbeitnehmer
Unterhaltsleistungen: Geringer Vermögensfreibetrag immer noch ausreichend
Krankheitskosten: Muss stets eine Kürzung um zumutbare Belastung erfolgen?
Gebäudeabschreibung: Was gilt bei Gebäudeerwerb durch den Nießbraucher?
Schadstoffe im Eigenheim: Sanierungskosten als außergewöhnliche Belastung?
Doppelbesteuerung von Renten: BFH muss wieder einmal entscheiden

Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Fußball-Europameisterschaft:
Was gilt bei EM-Kurzzeit-Jobs?

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2. Vermögensbeteiligung:
Höherer Steuerfreibetrag für Belegschaftsaktien u.a.

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3. Vermögensbeteiligung:
Ausschluss von Arbeitnehmergruppen unzulässig

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4. Fahrten zur Arbeit:
Interessantes BFH-Verfahren für Leiharbeitnehmer

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5. Lohnsteuer:
Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

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Entlastungsbetrag bei Verwitweten

Xxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxx x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxx: Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxx, Xx. xxx.

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxx XXX, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx x xxx xxx xxxxxxx xxxx x xxxxxxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

6. Betriebsveranstaltung: Was gilt, wenn sie nicht allen Mitarbeitern offensteht?

Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xxxxx Xxxxxxxxx, xxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx xxxxxxxx xx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xx xxxx xx Xxxxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xx.
Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xxxx x Xx. xx Xxxx x XXxX. Xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. xx Xxxx x XXxX, xxx xxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxx xxx, xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx.xxxxxx

XXXXXXXXX: Xxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxxx xx xxxx xxxxxx xxxxxx xx, xxxx xx xxxx xx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx Xxxx x xxxxxxxxxxx xx Xxx. x Xxxx x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx

xxxxxx

7. SFN-Zuschläge:
Berechnung des Grundlohns bei Bereitschaftsdiensten

Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xx XXxXx.

Xxx Xxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxx Xxxxx xxxxxxxxx Xxxx xxxx xx xxx xx Xxxxxxx xxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxx, xx xxxxxxxxxx xx xxxxxxxx Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxx, xxxxxx xxxx xxxx Xxxxxxxx xxx "xxxxxx" Xxxxxxxxxxxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Pfingst-Hochwasser 2024 im Saarland:
Steuererleichterungen mittels Katastrophenerlass

Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxx xxx xx. xxx xx. Xxx xxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx.

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XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxxx. Xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx xxxxxx:

Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx:

(1) Für Vermieter: Vorübergehende Unterbringung von Geschädigten

Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxxxx xx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXx. Xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx xx Xxx. x XXxX xxx xxx xx.xx.xxxx xxxxx Xxxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.

Xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxxxxxxxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
Xxx xxx xx.xx.xxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxXx.

(2) Aufwendungen für existenziell notwendige Gegenstände als außergewöhnliche Belastungen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxx xxx X xx.x XXxX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxx.

(3) Schenkungsteuer

Xxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XxxXxXx.

xxxxxx

2. Juni-Hochwasser 2024 in Bayern und Baden-Württemberg:
Steuererleichterungen mittels Katastrophen- und Unwettererlass

Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxx xxx Xxxx Xxx xxxx xxx Xxxxxx Xxxx xxxx xxxx xx xxxxxx Xxxxxx Xxxxxxx xxx XxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxx xxxxxxx Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxx

Xxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx Xxx. XXX xxxx x xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxx xxx xx x.xxx XXX xxxxxxx xxx xxx xxxxxxxxxxx xxx xx xx.xxx XXX. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxx x.xxx XXX xxx xxx.xxx XXX, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX. Xxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxx xxx, xxxxxx xxxxxx Xxxx xxxxxxxx x xxx xxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxx.

xxxxxx

3. Unterhaltsleistungen:
Geringer Vermögensfreibetrag immer noch ausreichend

Xxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xx xx.xxx XXX, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxxxxxx xxx.

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxx xxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxx. Xxxx xx xxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

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Xxx Xxxx: Xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxx x.x. xxx xx.x.xxxx xXxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxx xxx xx.xxx XXX xxx. Xxxxx xxxxxxxxx xxx xxxx Xxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx, xx xxx Xxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxx xx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxx xxx Xxxxx xx Xxxxxxxxxxxx xxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Spenden an kommunale Wählervereinigungen:
Kein zusätzlicher Sonderausgabenabzug möglich

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5. Krankheitskosten:
Sind Kosten für glutenfreie Diätverpflegung abzugsfähig?

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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6. Krankheitskosten:
Muss stets eine Kürzung um zumutbare Belastung erfolgen?

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Xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxxxxx xxxxx xxxxx Xxxx xxx xxx xxx XXX xxxxxxxx. Xx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxx: Xx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx x xxx xxxx xx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxx xxxxx, xxxx xxx xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx xxx xxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx x xxxx xxxx xxxxx xxx Xxxxxx x xxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxx xxxx Xxxxxxxx x xxx xxxx xxxxxxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx. Xxx XXX xxxxx xxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

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XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx "Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx xx Xxx. x XXxXx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxxxx Xxxx xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxx xxx XXX xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx XXX xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxx. Xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxx xxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx

xxxxxx

7. Verschuldung:
Erhöhung der Pfändungsfreigrenzen ab Juli 2024

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx, Xxxxxxxx xxx Xxxxxx xxxxxx. Xxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxx.

Xx Xxxxx xxxx xxxxx xx Xxxxxxxxxxx xxxx x,xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx xxxxx x,x Xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxx xxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxx Xxxxxxxxx XXx.

XXXXXXX xxxxxx xx xxx x. Xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx x.xxx,xx XXX xxxxxxxxxx.xxx,xx XXX. Xxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx,xx XXX xxxxxxxxxxxx,xx XXX, xxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxxxxxxxxxxx,xx XXX. Xxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx, Xxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x. Xxxx xxxx xx xxxxxx xxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxx xxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXXxxxxxxxxx Xxxxxxxxxxx
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Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx	x.xxx,xx	x.xxx,xx
Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx x xxxx xxx x. xxxxxxxxxxxxxxxxxxxxx Xxxxxx x xxxx xxx x. xxx x. xxxxxxxxxxxxxxxxxxxxx Xxxxxx	xxxxxx xxx,xx xxx,xx	xxxxxx xxx,xx xxx,xx
Xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx	x.xxx,xx	x.xxx,xx
Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx xx x xx x xxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx x xx x xxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxx x xx x xxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx x xxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx x xxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xx x xxx x xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx	xxxxxx	xxxxxx
Xxxxxx, xx xxx xxxxxxxx xxxx xxxxxxxxxx xxxx	x.xxx,xx	x.xxx,xx

Xxxxxxxx:

Xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX. Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx. Xx x.x.xxxx xxxx Xxxxxxxxx:
x. Xxx Xxxxxx xxxxxxxx xxx x.xxx,xx XXX xxx xxxx xxxxxxxxx. Xxx xxxx xxxx xxx,xx XXX xx.xxx XXX .x. x.xxx,xx XXXx.
x. Xxx Xxxxxx xxx x.xxx,xx XXX xxx x.xxx,xx XXX xxx xx xx x xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx: x.xxx,xx XXX .x. x.xxx,xx XXX x x.xxx,xx XXX, xxxxx xx x, xxxxxx x.xxx,xx XXX.
x. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxx,xx XXX x x.xxx,xx XXX x x.xxx,xx XXX.
x. Xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x.xxx,xx XXX.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x"XxXxxxx"x. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxxx xxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxxxx xxxxxx. Xxxxx xxxxx Xxx xxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx XXXXxXxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxx xxxxxx xxx XXXxXxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxxxx.

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xxxxxx

8. Verschuldung:
Inflationsausgleichsprämie ist pfändbar

Xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX XX xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX, xxx xx xxxx Xxxxxxxxxxxxx xxx xx. Xxxx xxxx xxx xxx xx. Xxxx xxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxxxxxx: Xxx xxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxx xx xxx XXX xxxxxxxxxxx.

xxxxxx

III. Kinder

1. BAföG:
Höhere Sätze, höhere Einkommensgrenzen und neue Studienstarthilfe

Xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx XXxxxXxXxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx, xx xxx xxxx xxx x. Xxxxxxx xxxx xxxxxxxx "Xxxxxxxxxxxxx" xxx xxx XXX xxxxx: xxx XXXx xx Xxxxx xxxxxxxxx x"xx. XXxxxXxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx XXxxxXxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx xxx XXX xx Xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxx xx Xxxxx xxxxx, xxxxxxxx xx XXX. Xxx xxxxx xxxx xxx xxx Xxxxxx xxxx, xxxxxxx xxx XXX xxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx XXX.

XXXXXXX xxxxxx xx Xxxxxx xxxx xxx XXxxxXxXxxxxx xx x Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x"xx. XXxxxXxxxxxxxxxxxxxxxxx"x.

Erhöhung der BAföG-Sätze

XxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx xxx XXX xxx xxx XXX. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxx xxxx xxx xxx Xxxxxx xxxxxx, xxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xx xxxx xxx XXxxxXxXxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxx. Xxxx xxx XXxxxX xxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxx.xxxxxx

Erhöhung der Freibeträge

Xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxx XXX. Xx xxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xx x.x.xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xx Xxxxx xxxxxxxxxxxx, xxxx xxxx xx xx xxxxx Xxxxxxxxxx xxx xxx XXxxxX Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxx xxx x.x.xxxx. Xxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. xx XXX XX. Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx x.xxx XXX.

Xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx.

Einführung einer Studienstarthilfe

Xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxxxxx xxx xx Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxx, XXxXxxxxxxxxxx, Xxxxxxxx xxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx XXxxxX xxxxx xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxx XXxxxXxXxxxx xxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxx XXxxxX xxxxxxxxxxx xxx xxxx. XXxxxXx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxx xxxxxxxxxx, xxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx XXX XX xXxxxxxxxxxxx, XXX XXX xXxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx xxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxx xxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx.

Zuschuss zum Kranken- und Pflegeversicherungsbeitrag

XXxxxXxXxxxxxxxxx xxxxxxxx xxxxx xxx "xxxxxxxx" XXxxxX xxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXxxxXx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx XXX xxx xxx XXX xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx XXX xxx xx XXX. Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxx xx XXX xxxxxxxx xx XXX.

Einführung eines Flexibilitätssemesters

Xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxx XXxxxXxXxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxx xxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx.

Möglichkeit eines Fachrichtungswechsels

Xxx Xxxxxxx xxx Xxxxxxxxxxxx "xxx xxxxxxxxx Xxxxx" xxxx xxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxx "xxxxxxxxx Xxxxxxx" xxxx xxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxx x xxx xxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

Rückzahlung des BAföG

Xxx Xxxxxxxxxxxxxxx xxx XXxxxX xxx xxxxxx xx Xxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxx xxxxxxx, xxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxx. Xx xxxxxx xxxx xxxxx, xxxx xxxxxxx xx.xxx XXX Xxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxxx xx xxxxxxxxxxx Xxxxx xxxx xx xxx Xxxxx xxx Xxxx xxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx x XXX xxx XXxxxXxXxxxxx

xxxxxx

2. Freiwilligendienste:
Soziale Absicherung mit Rentenanspruch

Xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxx. Xxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx, xxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx: xxx XXXx.

Xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xx xxx xxxxxxx xxx XXX xx Xxxxx xxx xxxxxxxxxx xxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxx Xxxxx.
Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxxx.
Xxxxxx xxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: x.xxx XXX Xxxx xxx. x.xxx XXX Xxxx. Xx xxx x.x.xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxx x xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx x xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx: x,x Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx: x,x Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xx. Xxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXX XXx.

Xxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xxx xx Xxxxxxx xxx xxx. Xxxxxxxxxxxxx xxxxxxxx xxxxx: x.xxx XXX xx Xxxx xxx x.xxx XXX xx Xxxx. Xxx xxxx xxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xx Xxxxx xxxx xx Xxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx x.xxx XXX xxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xx xxx Xxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxx xx. Xx xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxx.

Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx, xxxx, xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxxx xxxx xxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx" xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

IV. Kapitalerträge

1. Kontenabrufe:
Heimliche Kontenspionage sprunghaft angestiegen

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxx xxxx xxx Xxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxx xx xxxxxxxxxxxxx:

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2. Optionsgeschäfte:
Weitergeltung der Besteuerung von Glattstellungsgeschäften

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Xxx xxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxxxxxx Xxxxx, xxx xxx xx xxxxx xxxxxxx xxx. Xxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx xx xxxx Xxxxxxxxxx xxxxxxxxx Xxxxx xxx XxxxxxxxXxxxxxx xxxxx.

Xxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xxxx: Xx Xxxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.x. xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.
Xxxx xxx XXX xxx xx Xxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxx xx Xxxxxxx xxxx xxxxx xxxxxxxxx Xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX xxx xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxxx xxxx xxxxx xxxx xxx xxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.
Xxxxxxxx: Xxx xxxx Xxxxx xxx XXX xxxxxx xxx Xxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xxxxxxx xxxx xxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx. Xx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xx Xxx. x Xx. xx XXxX xx xxx Xxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx" xxx. Xxx Xxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

V. Eigenheim und Vermietung

1. Gebäudeabschreibung:
Was gilt bei Gebäudeerwerb durch den Nießbraucher?

Xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxx xx xxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxx, xx xxxxx xxxxx xx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxx xx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxx xxxx, xxxx xx xxxx xx xxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx "Xxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx x xxxxx xx x, xx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxx.xxx XXX xx xxx Xxxxxxxxx. Xxxxxxxxxx xxxxxxxx xx xxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxxxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxxxxx, xxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx. Xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxxxx. Xx xxxxxx, xxx Xxxx xxx xxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx XXX xxx xxxxxxx Xxxxxxxxxx.
Xxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxx xxxxxx Xxxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xx xxx Xxx. x XXX, xxxxxx xxx Xxxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxxxxxxxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xx xxx xxx XXX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx XxX xxxx xx x Xxx. x XXxX xxxxxxxxxxx xxx, xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Gebäudeabschreibung:
Verkürzung des AfA-Zeitraums per Gutachten

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx XxxxxxxXxX, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xx x Xxx. x Xxxx x XXxX xxxxxxxxx xx xxxxxxxxx, xxx xxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XxXxXxxxxxxxx xx xxxxxxx xxxx. Xxx xxx xx xxxxxxxx xxx, xxx xxx XXX xxx Xxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

Xxx XXXxXxxxxxxxx xxxxx xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx XXX xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxXxxxXx xxxxxxxxx xxxxxx. Xxxxx xxxxx xxx XX Xxxxxxxx xxx xxxx Xxxxxxxx xxx xx.x.xxxx xx X xxxxxxx X xxx x X xxxxxxx Xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxX xxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx XxX xxxxxxxx xxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx XxxxXxxxX xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx, Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxx xxxxx xxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxx XxxxXxxxX xxxxxx xxxxxxx xxxxx, xx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxx xxxxx "Xxxx" xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxx xxx XxX xxx xxx x Xxxxxxx xxx Xxxxx xx. Xx xxx xx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xx x Xxx. x XxxxXxxxX xx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx. Xxxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxxxxxx xxx XX, xxx XxxxxxxxxXxX xxxxx xxxxx xx Xxxxx, xxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX xxxxx xxx xx Xxxxx xx xxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx.
Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx Xx xx x. xxx XXXxXxxxxxxxxx xxx xx.x.xxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XxxxXxxxX xxxx xxxxxxxxxxx xx x Xxx. x XxxxXxxxX xxx xx.x.xxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxx XXX xxxxx xxxx xxxxxxxxxxxx xxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx XxxxXxxxX xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx. xx x Xxx. x Xxxx x XxxxXxxxX xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxx Xxxxxxxxxx xxx xxxx xx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX. Xx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxx" Xxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx, xx XxxxxxxXxxxxxxxx x xxxxxx xxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx x xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxx xxxxx xxxxxx, xxxx Xxx xxx Xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Sonderabschreibung nach § 7b EStG:
Beachten Sie die neuen Checklisten des BMF

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx:

(1) Bauantrag oder Bauanzeige zwischen dem 1.9.2018 und dem 31.12.2021:

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx xxxx.
Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxx xxxxxx.

(2) Bauantrag oder Bauanzeige im Jahre 2022:

Xx xxxxxx Xxxx xxxx xx xxxxx xxxXxxxxxxxxxxxxxxxxx.

(3) Bauantrag oder Bauanzeige zwischen dem 1.1.2023 und dem 30.9.2029:

Xxx xx xxxXxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx, xxxx xxxxxxx xXxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx "Xxxxxxxxxxxxx xx" xxx XxxxxxxxxxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxxx Xxxxxxxx" xXXXx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxxx:
Xxxxxxxxxxxxxxx: Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx x.x.xxxx xxx xx.x.xxxx.
Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx.
Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xx xx Xxxxxxxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx x xxxxxxx xxx "Xxxxxxxxxx" xxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx "Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx" xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx "Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxxx xxxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xxx Xxxxxxx xxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxx:

Xxx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx xxxXxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. xxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxx xxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxxxx.

Was sind "De-minimis-Beihilfen"?

Xxxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xx xxxxx Xxxxx xxx xxxxxxx XXX xxx.xxx xxxx xxxx: xxx.xxx XXXx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xx XxxXxxxxxxxXxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxx xXXx Xx. xxxxxxxxx xxx Xxxxxxxxxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxx xxx, xx xxxxxxx Xxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xxx xxxxxxxxxxx xxxx xxxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxx, xxx xxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxx xxx xxxxxxxxxxx XxxxxxxxxxxXxxxxxxxx xxxx xx xxxx xxx XXXXxXxxxxxxxxxxXxxxxxxxx. Xx xxx xxxxxxxxx XXXXxXxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxx, xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxx XXxXxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx XXXXxXxxxxxxxxxxXxxxxxxxx xxxxxxx xxx xx xxx.xxx XXX xxxx xxxx: xxx.xxx XXXx xxxxxxxx. Xxxx xxx XXXXxxxxxxxxxxxxXxxxxxxxx xxxxxxxx xxxx xxx xxx.xxx XXX xxx. xxx.xxx XXX xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

Xxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxxx xxx. xxx.xxx XXX xxx xxxxx x xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX x xxxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx XXXXxxxxxxxxxxxxXxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx xxx.xxx XXX xxxx xxxxx xxx. xxx.xxx XXX xxx xxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxx XxxxxxxxxxxXxxxxxxxxx x xxxxxxxxx. Xx Xxxxxxxxxxxx x xxx Xxxxxxxxxx x xxxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx xxxxx, xxx xxxx xxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx x.x.xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

xxxxxx

4. Schadstoffe im Eigenheim:
Sanierungskosten als außergewöhnliche Belastung?

Xxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxxxxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx, xxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxx "xxxxxxxx Xxxxxxxxxxx" xx.X. Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx XX xxxx, X. xxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxx xxx. xxxx "xxxxxxx Xxxxxxxxxxx" xxxxxx xxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.
Xxx xxxxxxxxxxxxx Xxxxxxxx xxx. xxxx "xxxxxxx Xxxxxxxxxxx" xxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x,x xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx xx Xxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx. xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxxxxx xx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxx XxxxxxxXxxxxxxxx xxxxxxx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxx", xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xx xxxxx xxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxx, xxxx xx xxxx xxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxxx "xxxxxxxxx xxxxxxxxxxx". Xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxx, xxxxx Xxxxx xxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx.
Xxxxxxxxxxx: Xxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxx xxxx xxx xx xxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. xxxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxx: Xxx xxxxxx xxxxxxxxxxx "xxxxxxxx" Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx, xxxx xx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx. xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxx x XXX x.X.x. xxxx xxx xx. XXX xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx, xxx, Xx. xxx.
Xx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx x,x xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx: Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxxxx xxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXxXx XX xxxx, xxx, Xx. xx xxx Xx. xxx.
Xxxxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxx. Xx xxx xxx XxxxxxxXxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxXxxxxxxxx xxx x,x xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.
Xxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Grundsteuerreform:
BFH hat Zweifel an der Rechtmäßigkeit des Bundesmodells

Xxxxx xxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx. Xx xxx xxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx.
XxxxxxxxxXX XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx. Xx xxxxxxx xxxx xxxxxxxxxx "xxx" xx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxx xxxxxx xxxx xxx xXxxxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx xxx x X xxxxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx.

Xxxxxx xxxx Xxxx xx Xxxxxxx xxx xxxx xxx xxx Xxxxxxx xx XxxxxxxxxxXxxxx xxxx xx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxXxxxxxx xxx XX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxx xx "xxxxxxxxxxxxxxxxxxxxxx", xxxxxxx xxx xx "xxxxxxxxxxxxxxxxxxx" Xxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxxx xxxxxxx Xxxxxxx xx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx XXX xxxxx xxxx xx xxxxxxx, xx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx xXxXx xxx XX X xxxxx xXxXxx.

Xxxx x: Xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx xx. Xxx Xxxx xxxxx xx Xxxx xxxx xxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xx.xxx XXX xxxx.
Xxxx x: Xxx xxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx xx, xxx xx Xxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx x.xxx xx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xx xxxxxxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxx x. Xxxxxx xxxx xxx xxx.xxx XXX xxxx..

Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx.
Xxxxx xxx xx xxx XX xxx Xxxxxxxxxxxxxx xxx xxxxxxx xx, xxxx Xxxxxxxxxxxxxxxx x xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx x xxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx.

Xxxx xxxx Xxxxxxxxxx xxx XXX xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxx xxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxx xx xx Xxxxxxx xxxx xxxx xxxxxxxxxxx.

Xx xxxxxx Xxxxxxxxxxxxx xxx xxx XXX xx xxx Xxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx xXxxxxx: XXX, XX xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

6. Grundsteuerreform:
Landesgesetz Baden-Württemberg ist verfassungskonform

Xx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxx xxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxx. XxxxxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx: xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx.xxxxxxXxx xxx Xxxxxxxx xxxxx xx xxxx xxx Xxxxxxxxx x xxxxxx xxx xxxx Xxxxxxxxxxxx x xxxxx xx.xxxxxxXxx xxxxxxxxxxx Xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxx x. Xxxxxx xxxx. Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxx.

Xxx Xxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: XxxxxxxxxXxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xxxx xxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xXxxxxxx xxx xx.x.xxxx, x X xxxxxxx xxx x X xxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx:

Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xx xxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxxx Xxxx xxxxx. Xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx. Xx Xxxxxxxxxxxx xxxxx xxxx xxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx, xxxx xx xxxxx: Xx xxxxxx xxx xxx xxx Xxxxx xxx Xxxxx xxxxxxxxxx Xxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxx Xxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx xxx xxxxxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxx xxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxx xxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx.
Xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx xxxxx Xxxxxx. Xx xxx xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxx xxx xx x. Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxx xXxxxxx: XX XxxxxxXxxxxxxxxxxx, XX xxx xx.x.xxxxx

Xxxxxxx:xxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx. Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxx. XxxxxxxxxXX Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

7. Heizungstausch:
Welche Kosten können auf Mieter umgelegt werden?

Xxxx Xxxxxx xxxx xxx xxx xx xxxxxxxx "Xxxxxxxxxxxxxx" xXxxxxxxxxxxxxxxxxxxxxx xx Xxxxx. Xxxx xxxx xx xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxx xxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx.

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx, xxx xxxx xx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxx xxx x XXX xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx. Xxx Xxxxxx xxx xxxxxxx xxx x XXX xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxx x XXX xxxxx xxx xxx xxxx XXXx. Xxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx,x Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxxx XXX xxxxxxxxx xxx Xxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xx xxxxx Xxxxx xxx xx.xxx XXX xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxxxx Xxxxx xx xxx xx xx XXX xxxxxxxxx xxx.xxx XXX xxxxx xx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx x.xxx XXX, xxxxxxxxx xxxxx xx x x Xxxxxxxx.

XXXXXXX xxxx xx xx xxxxx "Xxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx Xxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxx Xx. xx XXXx.
Xxx xxx, xxxx xxxx xxxxxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx, xx xxxx xx xxxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxx xx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxx XXXx.
Xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xx XxxxxxxxXxxxxx xx xxx xxxxxx xxxxx Xxxxxx xxxxx xxxx xxx x,xx XXX xx Xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxx xx XXX xxx xxx Xxx. xx Xxxx x XXXx xx xxxx Xxx. x XXXx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxx XXX xxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xx Xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx, xxxx xxxxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxxxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xx. xx XXX xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx. Xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxx Xxx. x XXXx.
Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxx xxxxxxx x xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx x, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx XXXx.

Xxxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxXxxxxx xxxxx Xxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX xXxxxxx x Xxxxxxx xxx Xxxxxxx xxxx xx xxxx Xxx. x XXX xXxxxxx xx Xxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx.x. xxx Xxxxxxxxxxxxx xxxxx x,x xxxxx xxx xxx Xxx. x XXXx. Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx Xxxxxx xxx xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxx. x XXXx.

Xxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xx xxxx xxx Xxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxx xxx Xxx. x XXXx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxxxxxx xxxx xxx xxxxxx xxxx xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx.

xxxxxx

VI. Renten und Pensionen

1. Doppelbesteuerung von Renten:
BFH muss wieder einmal entscheiden

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxx xx Xxxxxxxxxxxx xxxxx, xxx xxxxx xxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxx xxx XXX xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X X xxxxx xxx X X xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxxxx xxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxx xXXxxxX, Xxxxxxxxxxx xxx x.xx.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx.

XXXXXXX: Xxx XXX xxxx xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xx. xxx Xxxxxxxxxxxxxxxxxxx xxxxxx X X xxxx. Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxxxxx xxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx Xxxxx x xxxxxx Xxxxxxx xxxx x xx xxxx xxxxxxxxx xxxxx. Xx xxxxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xxxxxxxx xxx, xxxx Xxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx xxxxx xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxx.

Xxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxx xxx xxx XXXxXxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxxxx xx xxxxxxxxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxx. Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx, xx xx xx Xx. x Xxxxxx. x Xxxxxxxxxxxx. xx xxx xx XXxX xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxxx Xxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxxxx xxx xxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx XXX xxx xxxxxxx, xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx Xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx "Xxxxxxxxxx" xxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx x xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx: Xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

xxxxxx

2. Rentner:
Bei versicherungsfreier Teilzeitarbeit keine höhere Rente

Xxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXx xx xxx Xxx. x XXX XXXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxx xx. Xxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxx. Xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xXXX Xxxxxx xxx xx.x.xxxx, X x X xxxxxx.

Xxx Xxxx: Xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx, xx xxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxx.
Xxx Xxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxx xx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxx.
Xxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxx, Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx xxx Xxxxx xxxx xx xxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxx, xxxx xxx x. Xxxx xxx Xxxxxxxxxxx xxx x Xxx. x Xxxx x XXX XXx.

xxxxxx

3. Rentner:
Rentenerhöhung ab Juli 2024

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xxxxxx

4. Erwerbsminderungsrentner:
Verlängerung der Zurechnungszeit für Neufälle

Xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxx xx xx XXX XXx. Xxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxxxx xx xxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx.

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xxxxxx

5. Erwerbsminderungsrentner:
Verbesserungen für ältere Rentner im Bestand

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Xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.x.xxxx xxxx xxx Xxxxx xxxxxxxx xx x,x Xxxxxxx xxxxxxx,
xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx xxx Xxxxxxxxx x,x Xxxxxxx.

xxx xxxx XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Welche Renten sind begünstigt?

Xxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxx x.x.xxxx Xxxxxxxx, xxx xx xx.x.xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxx xxxxx:

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Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxx Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx.

xxxxxx

6. Erwerbsminderungsrentner:
Umsetzung der EM-Rentenverbesserung 2024

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xxxxxx

7. Hinterbliebenenrenten:
Erhöhung der Hinzuverdienst-Freibeträge

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VII. Selbstständige

1. Firmenwagen:
Das Ende für das Dezember-Leasing-Modell

Xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxx xxxx xxxxx xxx xx xxxxxxxx "XxxxxxxxxXxxxxxxxXxxxxx" xxxxxxx. Xxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxx.

Xxx Xxxxxx xxx xxxxxxxxx Xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx x. Xxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xx Xxxxxxxx xxx xx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxx xx xx xxx xxx xxxxx. Xxxxx: Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx. Xxxx xxx XxxxxxxxxXxxxxx xxxx xxx xxxxx Xxxxx xxxx xxxx xxxxxxxx xxxxxxx, xxxx xxx Xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxx.

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Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxx: Xxx Xxxxxxx, xxx Xxxxxxxxxxxx, xxxxxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxx xxxxxx xx xxxxx Xxx xxx xxxxx Xxxxxxxx xxx xx Xxxxxxx. Xx xxxxxxxx xx Xxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxxx. Xxx Xxxxxxx xxxxxx xxx Xxx xx Xxxxxxxx xxxx xx xx,xx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xx xx,xx Xxxxxxx. Xx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx,xx Xxxxxxx xxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx: Xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxx xxxx xxx Xxxx xxxx xxx xxxx xxx xx,xx Xxxxxxx xxx Xxxxx xx. Xxx XXX xxxxxx xxx Xxxxxxxxx xx.
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xxxxxx

2. Kultur und Bildung:
Umsatzsteuerfreiheit von Online-Angeboten fraglich

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Xx xxx xx xxxxxxx, xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. xx xxxx Xxx. xxx XXxX xxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx "XxxxxxxxXxxxxxxx" xxx "Xxxxxxx" xxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxx, xxxxxx xxxx Xxxxxxxx xxx "XxxxxxxxXxxxxxxxx" xxxxxxxx xxx x Xxx. xx XXxXx xxxx xxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxxxxxx xxx XxxxxXxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx x Xxx. xxx XXxXx.
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xxxxxx

3. Umsatzsteuer:
Jetzt stets ermäßigte Umsatzsteuer für Holzhackschnitzel

XxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxx x xxx xxxxxxxxxx xxxxx xxx Xxxxxx, xxx xxx Xxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxx xxxx xxxxx xxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx., xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx xxx.

Xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xx xxxx xxxxxxxxxxxx xx xxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxx.
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xxxxxx

4. Betriebsveräußerung:
Vorsicht Falle Einmal-Steuerermäßigung

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5. GmbH:
Angemessenheit der Bezüge von Gesellschafter-Geschäftsführern

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xxxxxx

VIII. Steuergrundlagen

1. Vorläufigkeit wegen Verfassungsfrage:
Ist eine nachteilige Bescheidänderung zulässig?

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xxxxxx

IX. Ausland

1. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2023

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Jetzt Mitglied werden und Steuern sparen!

SteuerSparbrief Juli-August 2024

I. Beruflicher Bereich

1. Fußball-Europameisterschaft: Was gilt bei EM-Kurzzeit-Jobs?

2. Vermögensbeteiligung: Höherer Steuerfreibetrag für Belegschaftsaktien u.a.

3. Vermögensbeteiligung: Ausschluss von Arbeitnehmergruppen unzulässig

4. Fahrten zur Arbeit: Interessantes BFH-Verfahren für Leiharbeitnehmer

5. Lohnsteuer: Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

Entlastungsbetrag bei Verwitweten

6. Betriebsveranstaltung: Was gilt, wenn sie nicht allen Mitarbeitern offensteht?

7. SFN-Zuschläge: Berechnung des Grundlohns bei Bereitschaftsdiensten

II. Privater Bereich

1. Pfingst-Hochwasser 2024 im Saarland: Steuererleichterungen mittels Katastrophenerlass

(1) Für Vermieter: Vorübergehende Unterbringung von Geschädigten

(2) Aufwendungen für existenziell notwendige Gegenstände als außergewöhnliche Belastungen

(3) Schenkungsteuer

2. Juni-Hochwasser 2024 in Bayern und Baden-Württemberg: Steuererleichterungen mittels Katastrophen- und Unwettererlass

3. Unterhaltsleistungen: Geringer Vermögensfreibetrag immer noch ausreichend

4. Spenden an kommunale Wählervereinigungen: Kein zusätzlicher Sonderausgabenabzug möglich

5. Krankheitskosten: Sind Kosten für glutenfreie Diätverpflegung abzugsfähig?

6. Krankheitskosten: Muss stets eine Kürzung um zumutbare Belastung erfolgen?

7. Verschuldung: Erhöhung der Pfändungsfreigrenzen ab Juli 2024

8. Verschuldung: Inflationsausgleichsprämie ist pfändbar

III. Kinder

1. BAföG: Höhere Sätze, höhere Einkommensgrenzen und neue Studienstarthilfe

Erhöhung der BAföG-Sätze

Erhöhung der Freibeträge

Einführung einer Studienstarthilfe

Zuschuss zum Kranken- und Pflegeversicherungsbeitrag

Einführung eines Flexibilitätssemesters

Möglichkeit eines Fachrichtungswechsels

Rückzahlung des BAföG

2. Freiwilligendienste: Soziale Absicherung mit Rentenanspruch

IV. Kapitalerträge

1. Kontenabrufe: Heimliche Kontenspionage sprunghaft angestiegen

2. Optionsgeschäfte: Weitergeltung der Besteuerung von Glattstellungsgeschäften

V. Eigenheim und Vermietung

1. Gebäudeabschreibung: Was gilt bei Gebäudeerwerb durch den Nießbraucher?

2. Gebäudeabschreibung: Verkürzung des AfA-Zeitraums per Gutachten

3. Sonderabschreibung nach § 7b EStG: Beachten Sie die neuen Checklisten des BMF

(1) Bauantrag oder Bauanzeige zwischen dem 1.9.2018 und dem 31.12.2021:

(2) Bauantrag oder Bauanzeige im Jahre 2022:

(3) Bauantrag oder Bauanzeige zwischen dem 1.1.2023 und dem 30.9.2029:

Was sind "De-minimis-Beihilfen"?

4. Schadstoffe im Eigenheim: Sanierungskosten als außergewöhnliche Belastung?

5. Grundsteuerreform: BFH hat Zweifel an der Rechtmäßigkeit des Bundesmodells

6. Grundsteuerreform: Landesgesetz Baden-Württemberg ist verfassungskonform

7. Heizungstausch: Welche Kosten können auf Mieter umgelegt werden?

VI. Renten und Pensionen

1. Doppelbesteuerung von Renten: BFH muss wieder einmal entscheiden

2. Rentner: Bei versicherungsfreier Teilzeitarbeit keine höhere Rente

3. Rentner: Rentenerhöhung ab Juli 2024

4. Erwerbsminderungsrentner: Verlängerung der Zurechnungszeit für Neufälle

5. Erwerbsminderungsrentner: Verbesserungen für ältere Rentner im Bestand

Welche Renten sind begünstigt?

6. Erwerbsminderungsrentner: Umsetzung der EM-Rentenverbesserung 2024

7. Hinterbliebenenrenten: Erhöhung der Hinzuverdienst-Freibeträge

VII. Selbstständige

1. Firmenwagen: Das Ende für das Dezember-Leasing-Modell

2. Kultur und Bildung: Umsatzsteuerfreiheit von Online-Angeboten fraglich

3. Umsatzsteuer: Jetzt stets ermäßigte Umsatzsteuer für Holzhackschnitzel

4. Betriebsveräußerung: Vorsicht Falle Einmal-Steuerermäßigung

5. GmbH: Angemessenheit der Bezüge von Gesellschafter-Geschäftsführern

VIII. Steuergrundlagen

1. Vorläufigkeit wegen Verfassungsfrage: Ist eine nachteilige Bescheidänderung zulässig?

IX. Ausland

1. Grenzgänger Schweiz: Umrechnungskurs für die Einkommensteuer 2023

1. Fußball-Europameisterschaft:
Was gilt bei EM-Kurzzeit-Jobs?

2. Vermögensbeteiligung:
Höherer Steuerfreibetrag für Belegschaftsaktien u.a.

3. Vermögensbeteiligung:
Ausschluss von Arbeitnehmergruppen unzulässig

4. Fahrten zur Arbeit:
Interessantes BFH-Verfahren für Leiharbeitnehmer

5. Lohnsteuer:
Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

7. SFN-Zuschläge:
Berechnung des Grundlohns bei Bereitschaftsdiensten

1. Pfingst-Hochwasser 2024 im Saarland:
Steuererleichterungen mittels Katastrophenerlass

2. Juni-Hochwasser 2024 in Bayern und Baden-Württemberg:
Steuererleichterungen mittels Katastrophen- und Unwettererlass

3. Unterhaltsleistungen:
Geringer Vermögensfreibetrag immer noch ausreichend

4. Spenden an kommunale Wählervereinigungen:
Kein zusätzlicher Sonderausgabenabzug möglich

5. Krankheitskosten:
Sind Kosten für glutenfreie Diätverpflegung abzugsfähig?

6. Krankheitskosten:
Muss stets eine Kürzung um zumutbare Belastung erfolgen?

7. Verschuldung:
Erhöhung der Pfändungsfreigrenzen ab Juli 2024

8. Verschuldung:
Inflationsausgleichsprämie ist pfändbar

1. BAföG:
Höhere Sätze, höhere Einkommensgrenzen und neue Studienstarthilfe

2. Freiwilligendienste:
Soziale Absicherung mit Rentenanspruch

1. Kontenabrufe:
Heimliche Kontenspionage sprunghaft angestiegen

2. Optionsgeschäfte:
Weitergeltung der Besteuerung von Glattstellungsgeschäften

1. Gebäudeabschreibung:
Was gilt bei Gebäudeerwerb durch den Nießbraucher?

2. Gebäudeabschreibung:
Verkürzung des AfA-Zeitraums per Gutachten

3. Sonderabschreibung nach § 7b EStG:
Beachten Sie die neuen Checklisten des BMF

4. Schadstoffe im Eigenheim:
Sanierungskosten als außergewöhnliche Belastung?

5. Grundsteuerreform:
BFH hat Zweifel an der Rechtmäßigkeit des Bundesmodells

6. Grundsteuerreform:
Landesgesetz Baden-Württemberg ist verfassungskonform

7. Heizungstausch:
Welche Kosten können auf Mieter umgelegt werden?

1. Doppelbesteuerung von Renten:
BFH muss wieder einmal entscheiden

2. Rentner:
Bei versicherungsfreier Teilzeitarbeit keine höhere Rente

3. Rentner:
Rentenerhöhung ab Juli 2024

4. Erwerbsminderungsrentner:
Verlängerung der Zurechnungszeit für Neufälle

5. Erwerbsminderungsrentner:
Verbesserungen für ältere Rentner im Bestand

6. Erwerbsminderungsrentner:
Umsetzung der EM-Rentenverbesserung 2024

7. Hinterbliebenenrenten:
Erhöhung der Hinzuverdienst-Freibeträge

1. Firmenwagen:
Das Ende für das Dezember-Leasing-Modell

2. Kultur und Bildung:
Umsatzsteuerfreiheit von Online-Angeboten fraglich

3. Umsatzsteuer:
Jetzt stets ermäßigte Umsatzsteuer für Holzhackschnitzel

4. Betriebsveräußerung:
Vorsicht Falle Einmal-Steuerermäßigung

5. GmbH:
Angemessenheit der Bezüge von Gesellschafter-Geschäftsführern

1. Vorläufigkeit wegen Verfassungsfrage:
Ist eine nachteilige Bescheidänderung zulässig?

1. Grenzgänger Schweiz:
Umrechnungskurs für die Einkommensteuer 2023