Auch im Jahre 2018 wird es wieder zahlreiche steuerliche Änderungen und Neuregelungen geben. Hier sehen Sie wichtige Regelungen aus verschiedenen Gesetzesvorhaben im Überblick. Zu Einzelheiten verweisen wir auf die nachfolgenden Beiträge in dieser Kategorie.

 

1. Familienstand: Ehe auch für gleichgeschlechtliche Paare ab 1.10.2017

Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxx xxxx xxxxxxx: Xx xx. Xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx, xxx xx x.xx.xxxx xxxx xxx Xxxxxx xx Xxxxx.

XXXXXXX xxx xxxx xxx x.xx.xxxx xxx "Xxx xxxx xxxx" x xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx. Xx xxxxxx xxxxxxxxx xx xx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xXXXx xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx: "Xxx Xxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx" xxx xxxx Xxx. x Xxxx x XXXx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx. xXxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxx xxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx x xxxx xxxxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxx xxxxxxxxxx, xxxxx xxxx xxx xxxxxx Xxxxxx xx.X. xx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxxxx xxx xx xxxx Xxx xxxxxxxxx.
  • Xxxxxxxxxx: Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxx Xxx xxx Xxxxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxx xxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxx Xxx, xxxx xx Xxxxx, Xxxx xxx Xxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxx xxxxxxxxx. Xxxx xx xxxxx xxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxx.

Xxxx xxx xxx Xxx xxxx xxxx xx Xxxxx xxxxx, xxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxx Xxxxxxxx: Xxx xxxxxxx xxxx xxxx xxxxxxxxx "Xxxxxxxxxx" xxxxxx x xxx xxxxx xxxxx xxxx xxx xxxxxxx Xxxxx, Xxxxxx xx xxxxxxxxxx xxx xxxxxx Xxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xxxx xx xxxxxxx: Xxx xxxx Xxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxx xx xxxxx Xxx xxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxx xx xxxxx xxxxxxxxxx Xxx xxxx xxx xxxxx. Xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxx xxxxxxxxxx, xx xxxxxxxxx Xxxxxx xxx Xxxxxx xx xxxxxx. Xx xxx xx xxxxxxx, xxxxxxx xx xxxx XXX xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

 

2. Steuerentlastung: Erhöhung des Grundfreibetrages

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxx, xxxx xxxx XXXX xxxxxxx xxxx Xxxx Xxxxxxx xxx Xxxxxx Xxxxxxxxx.

Weiterer Abbau derkalten Progression

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, x.x. "xxxx xxxxxx" xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxxx Xxxxxxxxx x,xx x. Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xx xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxx.

Reichensteuer greift erst bei höherem Einkommen

Xxxx xxxx xxxx xx xxx xxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xx x xxx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx

  • xxxxxxxxx: xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx: xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxxxxxxx: xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx: xx xxx.xxx XXX xxx. xxx.xxx XXX,
  • xxxx: xx xxx.xxx XXX xxx. xxx.xxx XXX xXxxxxx x Xxxxxxxxxxxxx.
Xx Xxxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxX xxx xxx.xxx XXX xxx Xxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxx.

Der neue Einkommensteuertarif 2018

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx

xxxxxx

Xx xxxxxxxxxxxxx Xxxxxxxxx

Xxxxxxxxxxxx

xxxx Xxxxxxxxxx

Xxxxxxxxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxxxxxx

x.xxx XXX

xx.xxx XXX

xxxxxx

Xxxxx Xxxxxxxxxxxxxxxx

x.xxx XXX xxx

xx.xxx XXX

xx.xxx XXX xxx

xx.xxx XXX

xxxx,xx x x x.xxxx x

Xxxxxx Xxxxxxxxxxxxxxxx

xx.xxx XXX xxx

xx.xxx XXX

xx.xxx XXX xxx

xxx.xxx XXX

xxxx,xx x x x.xxxx x x xxx,xx

Xxxxx Xxxxxxxxxxxxxxxx

xx.xxx XXX xxx

xxx.xxx XXX

xxx.xxx XXX xxx

xxx.xxx XXX

x,xx x x x.xxx,xx

Xxxxxxx Xxxxxxxxxxxxxxxx

xx xxx.xxx XXX

xx xxx.xxx XXX

x,xx x x xx.xxx,xx

Xxx Xxxxxxxxxxxx:

  • Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxx xxxxxx XxxxxXxxxxx xxxxxxxxxx.
  • "x" xxx xxx xxx xxxxx xxxxxx XxxxxXxxxxx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx.
  • "x" xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx XXX xxxxxxxxxxx, xxxx x x xx x x.xxxx : xx xxx.
  • "x" xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx.xxx XXX xxxxxxxxxxxx xxxx x x xx x xx.xxxx : xx xxx.
  • Xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx xxxxxx XxxxxXxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx x xxx xxx Xxxxxxxxxxxxxxxxx xx x.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.

 

3. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

Xxxx Xxxxxxxx xxxx xx x xxx xxxxx xx xxx xxxxxxx xxxx Xxxxxx x xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxx xxxxxx

  • xxx Xxxxxxxxxx xx Xxxxx xxxx xx x Xxxx xxxxxxxxx,
  • xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx x.xxx XXX xxx x.xxx Xxxx xx Xxxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

xxxx

xxxx

xxxx

Xxxxxxxxxx x xxxx xxx xxxxx xxx xxxxxx Xxxx

x xxxx xxx xxxxxx Xxxx

x xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx

Xxxxxxxxxxxxxxxx

XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

xxxxxxx.xxx XXX

xxx XXX

xxx XXX

xxx XXX

x.xxx XXX

x.xxx XXX

Xxxxxxxxxxxxxxxxxx xxxxxxxxx

x.xxx XXX

x.xxx XXX

x.xxx XXX

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

Xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxxxxxxxxxxx x.xxx XXX xxx xxxx xxxxx xxxxx xxxxxxx. Xxx xx xx xx xxx xxxxxxx x Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx!

Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xx xxxxx Xxxxx, x.X. xxxx XXX XX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx

 

4. Unterhalt bedürftiger Personen: Erhöhung des Unterhaltshöchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx XXxxxX xXxxxxxxxx xxx xx.xx.xxxx, x XxX xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xx xxx Xxx. x XXxX xxxxxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx: Xx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xX xxx.x Xxx. x XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx: Xxx xxxxx xxx xxxxxxxxxx

 

5. Heimunterbringung: Erhöhung der anzurechnenden Haushaltsersparnis

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxx xx xxxx xxxxxxxxx Xxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx.

Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxx

xxx Xxxx

xxx Xxxxx

xxx Xxx

xxxx

xxxx

xxxx

x.xxx XXX

x.xxx XXX

x.xxx XXX

xxx XXX

xxx XXX

xxx XXX

xx,xx XXX

xx,xx XXX

xx,xx XXX

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

xxxxxxxxx: Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxxx. Xxxx xx xxxxx xxxxxxx Xxxx xxxxxxxxx xxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx.

 

6. Trennungskinder: Höhere Unterhaltssätze, aber weniger Unterhaltszahlung

Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx Xxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxxxx, Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx x xxxxxxx: xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx. Xxxx xxxxxx xxx xx Xxxxxxxxxxx, xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XXXx.

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx.

Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxx:

  • Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx, xxx xxxx xx xxx x. xxx x. Xxxxxxxxxxxxxxxx xx xxxxxxx x x xxx xx xxx x. xxx xx. Xxxxxxxxxxxxxxxx xx xxxxxxx x x.
  • Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxx, xx Xxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx.
  • Xxx Xxxxxxxxxx xxxx xx x XXX xxx Xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx.
  • Xxx xxx. Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxxxxxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx. Xx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxxxxx xxx XXX.
  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx, xxx xx Xxxxxxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxx, xxx xxx xxxxx Xxxxxxxxxx xx xxx Xxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxx. Xxxxxx xxxx xxx xx XXX xxx xxx XXX xxxxxxx.
  • Xxxxxxxx xxxx xxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xx xxxxxxx xxx XXX. Xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx x.xxx XXX xxx x.xxx XXX xxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx xxx xx. Xxxxxxxxxxxxxxxx "xxx x.xxx XXX" xxxxx xxxxxx "xxx x.xxx XXX".

XXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx Xxxxxxx xx xxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxx xxxxxx Xxxx xx Xxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxx xxxxxxxxxxxxxx xxx xxxxxx. Xxx xxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx XXX xxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxxxxx xxxxxxx xxx xxxxxx. Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx xxx Xxxxxx xx Xxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxx: Xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxxx xxxxxx, xxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx x XXX xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxx.

Xxxx Xxxxxxxxx xxxxxx xxx Xxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx x.xxx XXX. Xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx XXX, xxxxxxxx xxxx xx xxx XXX.
  • Xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxxxx xxx XXX xxx xxxxxxxx xxx XXX.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxx xxxx xxx Xxxxx
xx Xxxxxxxxx xx xxx Xxxxxx xxx xxxx xx Xxxxxxxx

Xxxxxxx
xxxxx
xxxxxx

Xxxxxxxxxxxxxx
xxx Xxxxxxxxxxxxxx
xxxxxxxxxxx

Xxxxx xxx Xxxxxx

xx x

xxxx

xxxxx

xx xx

x

x

x

x

x

x

x

x

x

x

xx

xxx x.xxx

xxxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

x.xxx x x.xxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx xxxxx

xxx

xxxxxx

xx x.xxx xx.xxxx

xxxx xxx Xxxxxxxxxx xxx Xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx.

Unterhaltsbedarf und Zahlbeträge in einer Tabelle

Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx. xxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxxx xxxx xxx Xxxxx xx xxxxx Xxxxxxx:

Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxxx xxx Xxxxx

Xxxxxxx
xxxxx
xxxxxx

Xxxxxxxxxxxxxx
xxx Xxxxxxxxxxxxxx
xxxxxxxxxxx

Xxxxx xxx Xxxxxx

xx x

xxxx

xxxxx

xx xx

x

xxx x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

x

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

xx

x.xxx x x.xxx

xxxxxx

xxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxxxxxx

Xxxxxxxxxx x. xxx x. Xxxx

Xxxxxxxxxx x. Xxxx

Xxxxxxxxxx xx x. Xxxx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx,xx

xxx

xxx

xxx

xxx

xxxxxx

xx x.xxx

xxxx xxx Xxxxxxxxxx xxx Xxxxxx

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xx Xxxxxx: Xxx Xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx.

 

7. Trennungskinder: Erhöhung des Unterhaltsvorschusses

Xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xxx xxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxx Xxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxx Xxx. x Xxxx x XXXx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx x Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
  • Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxxx XXX Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx XXX Xxxxxxxxxxx, xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xxx xx x.x.xxxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx x Xxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxx

xxxxxx

Xxxxxxxxxxxxxxxx

.x. Xxxxxxxxxx

x Xxxxxxxxxxxxxxxxxxx

Xxxxxx xxx xxx x. Xxxxxxxxxx

Xxxxxx xxx x. xxx xx. Xxxxxxxxxx

Xxxxxx xxx xx. xxx xx. Xxxxxxxxxx

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

xxx XXX

Xxxxxxx Xxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx.

 

8. Kindergeld: Verkürzung der rückwirkenden Auszahlung von Kindergeld

Xx Xxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xxxxxxx x Xxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xx xxxxxxxxxx xxx. Xx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x Xx. x XX. Xxxxx xxx xx xxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xx Xxxxx xxxx xxxxxxx xx xxxxxx.

Xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx: Xxxxxxxx xxxx xxx Xxxxxxxxxx x xxxxx xxxx xxx xxxxxxx xxxx Xxxxx x xxxxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x XXxX xxx xx x Xxx. x XXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxx xx xxx XX xxxxx xxx Xxxxxxxx xxx, xxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx.

xx xx Xxx. x XXxX xxx xxx xx Xxxxxxxxxxxxxxxxxxxx x xxxxx xx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxx xxxxx xxx XxxxxxXxxxxxxXxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxxx xXXXxxXxxxxxxxx xxx xx.xx.xxxx, Xx XX xxX xxxxxXXxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxx xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxx xxxx xxxxx Xxxxx. Xxx Xxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx Xxxx xx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxx. XXXX: Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxxx xxxxxxxxxxxx!x.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx: Xxxx Xxxxxxxxxx xxxxxxxx xx xx Xxx. x XXxX xxxx Xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx. Xxx xxxxxx: Xxx XxxxxxXxxxxxxXxxxx xxxxxx xx xxxxxx Xxxxxxx xxx Xxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

  • Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX: Xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.
  • Xxxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXX: xxxxxx Xx xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx xxxxxx Xxxx xxxx xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xx. XXX X xxxxx xxx XXX X xxxxx xxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

 

9. Krankenversicherung: Höhere Freigrenzen für Familienversicherung

Xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX, xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxxx xxxx. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxx xx xxxxx Xxxxx, xxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx. xxx XXX xxxx xx Xxxxxx xxxx xxx xxxx xxxxxxx xxxx xxxx xxx xxxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

 

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

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

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxx. x Xxxx xxxxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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

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

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

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

Xxxxxxxxxxx xxx xxx XXxXx

xxx ....

xxx ... xXxxx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxx xx x Xxx. x xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxx xxxx Xxxxxxxxxx xxxx xx xxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxx xx xxxx xxxx xxx xx Xxxxxxxxxxxx xx xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxxxxxx Xxxx xx xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxx xx xxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx

x. xxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx,

x. xxx xxx Xxxxxxxxxx xxx xxxx Xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxx

x. xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x xxx xx xxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx.

 

11. Steuerklassen: Steuerklassenkombination bei Heirat

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

Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx XX xxx XX xxx xxx Xxx. x Xx. x xxx x xxxxx xx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx.

 

12. Geringwertige Wirtschaftsgüter: Erhöhung der Sofortabschreibung

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

  • XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx XXx.x xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx xxx x Xxx. xx Xxxx x XXxXx.
  • XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxx XXx.x xxxxxxx xx Xxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx XXX xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x XXxXx.
  • Xxxx XXX xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxx x.xxx XXX xxxxx XXx.x xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx x Xxxxx xxx xxxxxxx xx x xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx. Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx x Xxx. xx Xxxx x XXxXx.
  • Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xxxx xxxxx Xxxx xxx xxx. "Xxxxxxxxx xxxx Xxxxxxxxx" xXxXx. Xxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx, xxxxx xxx. Xxxxxxxxxxxx xx xxxxxx xxx xxxxxx xxxxx x Xxxxx xxxxxx xxxxxxxxxxx.
Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxx xx Xxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxxxx XXx.x xxxxxxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxX, xxxxxxxxx xxx xxx "Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx xxx XXx xxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxx xx xxxxx Xxxxx xxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxx. "Xxxxxxxxxxxxxxxx"x xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx XXX xxxxx XXx.x xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxx Xxxxxx xxx xxx XXX xxx x Xxx. x Xx. x Xxxx x XXxXx.

Xxxxxxxxxxxx: Xxx xxxxxx xxxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxx xxxx xx xxxx xxx xxxxxx Xxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xxx x.xxx XXX xxx x Xxx. xx Xxxx x xxx x XXxX xxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xxx. x Xxxx x xxx x XXxXx.

Xx xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx, xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx xxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x xxx xx xx Xxx. xx Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

 

13. Selbstständige: Keine Freigrenze mehr für Verzicht der Anlage EÜR

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

Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxxx XX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx "Xxxxxx XXX" xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx "Xxxxxx XxxX" xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx.xxx XXX xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xXXXxXxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxx "xxxxxxxxxx Xxxxxxx" xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx xx xxx Xxx. x XXxXx xx xx Xxx. x Xxxx x XXxXx xx xxx Xxxx x XxxXxXx. Xx Xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXx: Xxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

 

14. Steuererklärung: Keine Pflichtveranlagung bei geringem Arbeitslohn

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx xxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx, xx xxxxx Xxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxXx. Xx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx x.x., xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx xx Xxx. x Xx. x XXxXx.
  • xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXX xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

 

15. Steuererklärung: Verlängerung der Abgabefristen

Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXxX xxxxxxxx. Xxxx xxxxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx:

  • Xxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxx xx. Xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXx.
  • Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx xxx xx. Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX: Xxxxx xxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxxx xxx xxx Xxxxxx xxx xx xxxx Xxxxx xxxx xxx Xxxxxxxxxx Xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xx.xx.xxxx xxx xxx XXx.

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

Xxx xxxx xxxxxxxx, xxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx.xx.xxxx xxxxxxxx xxx xxx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.

Xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx:

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

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

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

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

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

 

16. Steuererklärung: Verspätungszuschlag bei verspäteter Abgabe

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

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

Xx xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxx. Xxxxx xxx xxxxxx xxxxxxxxxxxxxx "XxxxxXxxxxxxx" xxxxxx xxxx "XxxxxXxxxxxxx" xxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

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

Xx xxxx xxxxxxxx Xxxxxxxx:

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

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

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

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx.

 

17. Kontenabrufverfahren: Ausweitung der heimlichen Kontenabfrage

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

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxx xxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx

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

Xx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx xx Xxx. x xxxx x XX xxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. xx XXx.

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxx xxx xx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XX xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxxxxxx xxx xx Xxx. x XXx

Xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxx xxx xxxxxxxxx, xxxxxx

x. ....

x. xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

xx. xxx Xxxxxxxxxx, xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxx, Xxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx, xxxx

xx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx

 

18. Kontenabrufverfahren: Verlängerte Frist für die Löschung der Daten

Xxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx, xxx xx xxx xxxxx Xxxxxx xxx Xxxxxx xxx, xxxx xxxx xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx. Xxxx Xxxxxx xxxx xxxxxxxxxxxx, Xxxxxxx xxxxxxxxxxxx, xx xxx xxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxx xxxx xxx. Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxx XXXx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxx xxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xx xx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXXx.

Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xxxx Xxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxx xxxx Xxxxxx, xxx xxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxx xxxxxx, xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx xxx Xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx

 

19. Auslandsbeteiligungen: Verschärfte Meldepflichten

Xxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxx, xxxx

  • Xxx xxxxx xxxxxxxxxxx xxxxxxxxxx xx xx x xxxx xxxxxxxxx xxxxxxxxxx xx xx x xx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx
  • xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxx xxxx xxx xxx.xxx XXX xxxxxxxx.
Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxx xxx xxxxx xxx xxx Xxxxxx xx xxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx, xxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx. Xx xxxxxx xxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxxxx xxxx xxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxx. x XX, xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx xxxxxx xxxx xx xxxx xxxxxxxxx

  • xxx Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.
  • xxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx.

Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx x Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxx. Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx xx Xxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xx xxx Xxx. x XX

Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxx xx xxx Xxx. x XX xxx XxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, x.X. Xxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxx x Xxxxx xxxx xxxxxxxxxxxxx xxx xxxx Xxx. x XX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxxxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxx. x XX xxxxxxxxx.
  • Xxx xxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XX xxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x, Xxx. x Xxxx x xxxxx Xxxxxxxx x xxx x XX xxxxxx xxxxxxxxxxxx.
  • Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

 

20. Kontenprüfung: Mehr Bürokratie bei Käufen auf Kredit ab 2018

Xxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxx xxxxxxx, Xxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxxxx xxxx Xxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxxxx Xxxx, xxx Xxxxxx xxx xxx Xxxxx, xxxxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX: Xxx xxx xxxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxx, Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. xx XXx.

Xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxx xxxxx xxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xx "xxxxx xx xxxx", x.X. xx Xxxxxxxx, Xxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xx.xxx Xxxx xxxxx xxxxxxxxxxx. Xxx xx xxxxxx Xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

xxxxxx