Steueränderungen 2019 im Überblick

Im Jahre 2019 gibt es zahlreiche steuerliche Änderungen und Neuregelungen - und zwar wesentlich mehr und bedeutender als in den Vorjahren. Nachfolgend finden Sie einen Überblick über die wichtigsten Änderungen im Bereich des Steuerrechts und der Sozialgesetzgebung.

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

1. 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. Xxx x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx x.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

XXXXXXX: Xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxx x Xxxxxxx xxxxxxxx, xxxxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx x,x Xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx.

Weiterer Abbau der kalten Progression

Xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, x.x. "xxxx xxxxxx" xxxxxxxxxx. Xxxx xxxx xxxxxxx xxxx Xxxxxxxxx x,xx Xxxxxxx. Xx Xxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx, xxx xxxx xx x,xx Xxxxxxx. Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxx, xx xxxxxx xxxxx xxxx Xxxxx xxx Xxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxx.

Xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxx" xxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxx x xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

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 xx Xxxxx xxxx xx xxx xxx XXX xxx. xxx xxx XXX xXxxxxx x Xxxxxxxxxxxxx.

Xx Xxxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xx xxxxx xxX xxx xxx.xxx XXX xxx Xxxxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxX xxx xxx.xxx XXX xxx. xxx.xxx XXX.

Geplante Steuerentlastung 2019 im Vergleich zu 2018

Xxxxxxxxx

Xxxxxxx xxxx xxx

Xxxxxxx xxxx

Xxxxxxxxxx xxx

x.xxx XXX

xx.xxx XXX

x XXX

xxx XXX

x.xxx XXX

xx.xxx XXX

x XXX

xxx XXX

x.xxx XXX

xx.xxx XXX

x XXX

xx XXX

xxx XXX

xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx

xxx Xx xx. xx xxx Xxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx.xxx Xxxx, xx xxx.xxx Xxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxx Xxxxxxxxxx.

Xxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x.X., Xxxxxxxxxxxxx xxx x.x.xxxx

Der neue Einkommensteuertarif 2019

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx
xxxxxx	Xx xxxxxxxxxxxxx Xxxxxxxxx		Xxxxxxxxxxxx xxxx Xxxxxxxxxx
xxxxxx	Xxxxxxxxxx	Xxxxxxxxxxxxxx	Xxxxxxxxxxxx xxxx Xxxxxxxxxx
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.

Der neue Einkommensteuertarif 2020

Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx
xxxxxx	Xx xxxxxxxxxxxxx Xxxxxxxxx		Xxxxxxxxxxxx xxxx Xxxxxxxxxx
xxxxxx	Xxxxxxxxxx	Xxxxxxxxxxxxxx	Xxxxxxxxxxxx xxxx Xxxxxxxxxx
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

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx.

2. Familienförderung: Erhöhung von Kindergeld und Kinderfreibetrag

Xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx

xxx Xxxxxxxxxx xxx x.x.xxxx xx xxxxxxxxx xx Xxxx xx Xxxxx xx Xxxxxx xxxx xxxx xx xx xxxxxxx xx Xxxx xxxxxxx.
xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx x xxx XXX xxx x xxx Xxxx xxx xx Xxxxx xxxx xxx x xxx Xxxx xx Xxxxxxxxxx.

Xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
xxxxxx	xxxx xxx xx.x.xxxx	xx x.x.xxxx	xxxx
Xxxxxxxxxx x xxxx xxx xxxxx xxx xxxxxx Xxxx x xxxx xxx xxxxxx Xxxx x xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx	xxx XXX xxx XXX xxx XXX	xxx XXX xxx XXX xxx XXX	xxx XXX xxx XXX xxx XXX
xxxxxx	xxxx	xxxx	xxxx
Xxxxxxxxxxxxxxxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx	x.xxx XXX x.xxx XXX	x.xxx XXX x.xxx XXX	x.xxx XXX x.xxx XXX
Xxxxxxxxxxxxxxxxxx xxxxxxxxx	x.xxx XXX	x.xxx XXX	x.xxx XXX

Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx x.xxx XXXx xxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xx XXX xx Xxxxxxxxxx xxxxxxxxxx xxx XXXx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXXx.

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxxx xxxx xxx Xxxxxxxxxx! x xxxxxx xxxxxxx, xx xxx xxx x. Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xx Xxxx xxxx xxx xxxxxxxxx xxx XXX xxx Xxxx xxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx x xxx XXXx xxxxxxxxx. Xx Xxxxxx xxxx xxxx xxx Xxxxxxxxxx xx xxxxxxx xx XXX xx Xxxx xxxxxxx.

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. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx.

3. 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 x.x.xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx x xxx XXX xxx xxx Xxx. x 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. Xxxxxxx 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. Xx xxxx xxxx xxx XXXxXxxxxx xxx xx.x.xxxx xX X xxxxx, xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxx, xxx xxxxx xxxxxxxx. Xx xxxxxxxxx Xxxxxxx xxxxxxxxx xx xxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx.

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

4. 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 xxxxxxx xx xxx Xxx. x XXxX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xx xxxx xxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxx

xxx Xxxx

xxx Xxxxx

xxx Xxx

xxxx

x.xxx XXX

xxx 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.

5. Kinderförderung in Bayern: Das neue Bayerische Familiengeld

Xx x. Xxxxxx xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxXxxXXx xx Xxxxx xxxxxxxx, xxxxxxxx xxxxxx xx xxx x. Xxxxxxxxx xxxx xxx xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxx xx Xxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx.

Xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxx Xxxx xx xxxxxxx xxx xxxxxxx Xxxxxxxxxx, x.x. xxx xx. xxx xxx xx. Xxxxxxxxxxx. Xx xxxxxxxx xxx XXX xxx Xxxxx, xx xxx xxxxxxx Xxxx xxxxx xxx XXX xxx Xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxxx Xxxxxx, xxx xx xxx x. Xxxxxxx xxxx xxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x xxx XXX xxx. x xxx XXX xxxxxxxx.
Xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxx xxxx Xxxxxx xxxxxxx xxxx xxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxx xxx Xxxxxxx, xxxx xxx xxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xx Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxx xx x xxx Xxxxxx xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxx xx xxxxx XxxxxxxXxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx Xxxxxx Xxxxxxx xxx Xxxxxxxx.

Xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xx xxx xxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxx xxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxx xxxxx Xxxx xxxxxxxxx xxxxxxxxx xxx XXX xx Xxxxx. Xxx xxx xxxxxx Xxxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxxx xxxxxxxxxx x Xxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx: Xxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx:
x xx Xxxxxx x xxx XXX Xxxxxxxxxxxxxx x x.xxx XXX
x x Xxxxxx x xxx XXX Xxxxxxxxxxxxxxxxxxxx x xxx XXX
x Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxx xxx x.xxx XXX

Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx xxx xxxxx Xxxx xxxxxxxx: xx Xxxxxx x xxx XXX x x.xxx XXX.

Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx: Xxx Xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx Xxxxx XXxXxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxxxx x xxx Xxxxxxxx xxxxxxxxxxxxxxx: "Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx." Xxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxx XXXxXxxxxxxx Xxxx xxxxxxxx xxxx, xxx Xxxx xx Xxxx. Xxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xx xx.x.xxxx xxxx Xxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxx XXxXxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx. Xxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xx

Xxxxxxxxxx xxx XXX XXxXxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxx XXxXxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx.

Xx xxx xx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xxxxx. Xxxxx xxxx xxxx Xxx xxx xxxxxxxx Xxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx.

6. Verdienst: Erhöhung des Mindestlohns

Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx x.x.xxxx xxxxx xx xxxxxxxxxx,xx XXX xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxxx. Xxxx xxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx Xxxxxxx xxxx xx xxxxx.

Xxxxxxxxxx Xxxxxxxxxx:

Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx xxxxxx x,xx XXX xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx,x Xxxxxxx xxx Xxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx XXX : x,xx XXX x xx Xxxxxxxx. Xxx xxxx x Xxxxxxx xxxxxxx xxx xxxxxx! Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx, xx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxx xxx Xxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxxxx xxxxxx xxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx

7. Midijob: Ausweitung der Gleitzone auf 1.300 Euro

Xxx xxxxxxxxxxxxxx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxx. Xxxxxxxxx xxx xxx XXX xxx xxx XXX xXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx XXX xxxxxxxxxxx xxx xxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxx xx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx Xxx. x XXX XXx.

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx xxxx x xxxxxx xxx xxxxxx x xxxxx xxxx xxx xxxxxxx Xxxxxxx xxx xxx XXxXxxxxx xxx x,xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxx.xxxxxxxx XXXxxxxxxXX xxx xx xxx Xxx. x Xxxx x Xx. xx XXXxxxxxxXX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx"x.

Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xx xxx Xxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxx x xxx XXX. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxx xxx "Xxxxxxxxxx" xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx xxxxx xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx xxxxx xx xx xxxxxx. Xxxxxx Xxxx xxxx xxxxxxxxxx xxx,xx Xxxx xxxxxxxx.

Xxx xxxx XxxxxxxxXxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxx:

X x xxx x xxx.xxxxxx.xxxxxxxxx x xxxxxxx.xxxxxxxxx x Xx x xXX x xxxx

Xxx xxxxxxxxx xxxx xxx Xxxxxx Xx

Xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxx X, xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxx x.x.xxxx xxxxxxxxxx xxxx. Xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxx xxx xx x xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxx. xx XXX XXx.

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x,x x xxx x,x x xxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx x,x x xxx x,xx x. Xxxx xxx Xxxxxxxxxx xxx Xxxxxx X xxxx xxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxx xxxx xxx x,x x xxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xx x xxxxxxxx. Xxx Xxxxxx X xxxxxxxx xxxxx x,xxxx xxx : xx,xxx.

Xxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx "xxxxxx" Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx x xxxxxx, xxx xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxx xxxx xx x, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxx xxx x xxx XXX xxx xxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxx xx x.
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx:

Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxx. Xx xxx x. Xxxx xxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx.

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

XXXXXXX:xxxxxx Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxx xxxx x,x Xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx x,x Xxx. Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx XXX xxx x xxx XXX xxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

8. Aushilfsjob: Unbefristete Verlängerung der 70-Tage-Regelung

Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxx, xxxx xx xxxxxx xxxxxx Xxxx xxxxxxxx xxxx Xxxx xxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx

xxx xxxxxxxxxx xxx xxxxxxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx
xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx Xxxx xx Xxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX XXx.

Xx xxx x.x.xxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx x xxx xxxxxx xxx xxxxxxxxxxx xxx x Xxxxxxx xxxx xx Xxxxxxxxxxxx xxx x Xxx. x Xx. x XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxx xxxxxx xxxxxx, x.x. xxx xxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx x Xxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxx, xxx xxxx xxxxxx xxx x xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx x xxxxxx xxx xxx xxxxx Xxxxxxx x xxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xXxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx.xxx xxx xx.xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxx xxxXxxxxXxxxxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxx. Xx xxxxxxxxxx xxx Xxxxx xxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX: Xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxx xxx xxxx Xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxx

9. Minijob: Überschreiten der 450 EUR-Grenze weiterhin dreimal im Jahr erlaubt

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx xxx x Xxx. x Xx. x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxxxx xxx. x xxx XXX xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxx xx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxx" xxx x Xxx. x XXX XXx.

Xxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx "xxxxxxxxxxxx" xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx x Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx. Xxx "Xxxxxxxx" xxxxxxxxxx xxxxx Xxxxxxxx xxx xx Xxxxxxx, xxxxxxx xxx xxx Xxxxx xxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx.

Xx xxx x.x.xxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxx xxx xxxx, xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxx xx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, Xx. X x.xx.

Xxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxx xxxxxx xxxxxx: Xxxxxxx xxxxx xx xxxx xxx XxxxxxxxXxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX "xxxxxxx" xx Xxxx xxxxxxxxxxxxxx xxxxxx xxxxx.

XXX: Xxx "xxxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx Xxxxxxxxxx xxx xxx XXXxXxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx: Xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xxxxxxx, xx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, Xx. X x.x.x.xx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx.
XXXX xxxx xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxx xx xxxxxxx.

Xxxxxxxx:

Xxx Xxxxxxx xx Xxxxxxxx xxxxxxx xx xxx Xxxxxxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx XXX xxx xx xxx Xxxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxx xxx XXX. Xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xx xxxxxxxxx:

Xxxxxx xxx Xxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX
Xxxxx xxx Xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX
Xxxxxxx xxx Xxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxx x xxx XXX xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX
Xxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x.xxx XXX
Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXX

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx XXXxXxxxxx xx xxxx xxx xxxx Xxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxx: Xx xx.xx.xxxx xxxx xxx xxxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx: XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx

10. Beruflicher Umzug: Erhöhung der Umzugskostenpauschale

Xxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx

Xxxxx

Xxxxxxxxx

xxxx Xxxxxxxxxxxx

Xxxxxxxxx

xxxx Xxxxxx

Xxxxxxxxxxxxxxxx

xxxx xxxxxxx Xxxxxxxx

x.x.xxxx x xx.x.xxxx

xx x.x.xxxx

x xxx XXX

xxx XXX

XXXXXXXXX: Xxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxx: Xx xxxxx xxxxx xxxxxxxx xxx xxx Xxx xx, xx xxx Xxx xxx Xxxxx xxxxxxx. Xxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxx xxx xx x.x.xxxx xxxxxxxxxx, xxxxx Xxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx.

Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxx

Xxxxx

xx xxxxxx Xxxxx

xxxxxxxxx xxx xx

xxx xxxx Xxxxxxx

xxxxxxxxx xxx xx

xxxxxxxxx

x.x.xxxx x xx.x.xxxx

xx x.x.xxxx

xxx,xx XXX

x xxx,xx XXX

xxx,xx XXX

x xxx,xx XXX

x xxx XXX

Xxxx xxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx: Xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx .

11. Firmenwagen und Betriebs-Pkw: Verbesserter Steuervorteil für Elektrofahrzeuge

Xxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxxx xxxx Xxxxxxxxxxx, xxxx xxx xxxx xxxx xxxxx XxxxxxxxxXxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx x x xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxxxx xxx Xxxxxx xxx Xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxxx xxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxx.
Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx x Xxx. x Xxxx x xxx x XXxXx. Xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x xxx x XXxX xxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxx xx Xxxxx xxxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxx XXX xxx xXx xxx Xxxxxxxxxxxxxxxxxx, xxx. xx.xxx XXX, xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xx XXX xxx xXx xxx. xx xxx XXX xxx Xxxx. Xxx Xxxxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxx x Xx. x XXxX xxxxx.

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxx xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx x xxxxx xxx x Xxxxxxx x xxx xxxx xxx x,x Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x Xx. x xxx Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" x xxxxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxxxx.

XXXXXXX: Xxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx: Xxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x xxxx x XxxXx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xx x XXx xxx Xxxxxxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xx xxxx xxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX.

Xxx x xxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx x xxx x,x Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxxx

Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x Xx. x XXxXx,
xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxx x Xxx. x Xxxx x XXxXx,
xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx,
xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx,

Xxx Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xXxXx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx x xxXxxxxxxxxxxxxxx xxxx xxx xxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

12. Firmenfahrräder: Neue Steuerfreiheit des geldwerten Vorteils

Xxxxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxx xxxxxx xxxxxxx xxx xxx xxx xxxx xxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxxx. x xxXxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxxxx xxxxxxx xxxx xxxx XxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, x.X. xxxxxxxx XxXxxxxxx xxx XxXxxxx: Xxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, x.x. Xxxxxxxxxxx xxxx xxx x xxXxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x,xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.

Xx xxx x.x.xxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx, x.X. xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xx. xx XXxX xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxx xxx xx.xx.xxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxx Xx. xx XXxXx. Xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx.

XXXXXXXXX:xxxxxx Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx Xx.xxxxxxxx XXxX xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX xxxx xxxx xxxxx xxx x Xxx. x Xx. x Xxxx x XXxX xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxx "xxxxxxx" Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxx, xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx XxXxxxxxxx xXxxxxxXxxxxxxxx xxx XxXxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx xxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx x,xx x xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxxxxxxx.

Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxx xXxxxxxxx, xxx x.X. xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxX X xx. Xxx Xxxxxxxxxxxx:

Xxxx xxx xxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx, xxx "xxx" xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx.
Xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxx x x xxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xx x xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxx xxx xx.xx.xxxx xxxx xxxxxx Xxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xxxx, x.x. Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxx xxx x.x. xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx

13. Fahrten zur Arbeit: Steuerfreiheit für Zuschüsse und Jobtickets des Arbeitgebers

Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxx x xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx.X. Xxxxxxxx, Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx

xxx Xxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx,
Xxxxxxxxxx xxx xx XXX xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx xx XXxXx,
xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx.

Xx xxx x.x.xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx x Xxx. x Xx. xx Xxxx x XXxXx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxX xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxxxxxxxxx xxxx xxxxxx
x xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx,
x Xxxxxxxxxx xxxx xxxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxx xxxxxxx Xxx xxxxxx:

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx.
Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx.
Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xx.X. xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx.

14. Betriebliche Gesundheitsförderung: Freibetrag nur für qualifizierte Leistungen

Xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxXx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxx xx xxx xxx XXX X xxx xxx Xxxxxxx xxx xx.x.xxxxx xxxxxxxx xxxx. Xxxx xxxx

Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXX Xx,
Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx XXX Xx.

Xxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxxx. Xxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx xxxx xx xxx xxx XXX X xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxxxx xxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx xxx XXX X xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxx xxxx xxx xx Xxx. x Xxxx x XXxX xxxxx.

Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxx
Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xx xx Xxx. x Xxxx x XXX X xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxx xxx xxxxx "Xxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxx xxx Xxxxxxx xx xxx xx.x.xxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx. Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx xx xx XXX X x.X. xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx xxxxxx xx xxx Xxxxxxxxxxx: "Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xx xx Xxx. x Xxxx x XXX X xxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX, xxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx."

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx

15. Pflegegelder: Entlastungsbetrag bei Pflegegrad 1 ebenfalls steuerfrei

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx.

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx x xxx x xxxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xx xx XXX XX xxxxxxx xxx xxxx xxx Xxxxxxxxxxx x xxx x, xxx xxx xxxxxxxxxx Xxxxxxxxxxxx x xxx x xxx xxxx xxxxxxxxxxx. Xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx.

Xx xxxx xxx x xxxxxx xxx xxx Xxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXX XX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xx.xxxxxxxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

16. Übungsleiterfreibetrag: Auch für eine Nebentätigkeit in der Schweiz

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx x xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx xxxx, x. X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx x.xx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx XXxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxxxx xxxx xxx x Xx. xx xxx Xx. xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx x.X. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxxxxxx xxxxxx.

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

17. Vermietung: Neue 7b-Sonderabschreibung für Mietwohnungen

Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx, xxxx xxxxxxxxxx Xxxx xxx XxxxXxxxxxxxxXxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. XXXXXXX xxxx xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx XXxX xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xx Xxxxxxxx xxxx xxxxxxxxxxx xxxxx, xxx xx xx.x.xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxx xx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX

Xxx xxxXxxxxxxxxxxxxxxxxx xxxxxxxx

x xx Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx

x xx xxx xxxxxxxxx xxxx Xxxxxx

x x

xx x x

xxx XX x XX

xxx x.xxx XXX xx xx Xxxxxxxxxxx

Xxxxxxxxxxx xxx xxx xxxxxxx XxX xxx x x x.x. xxxxxxxxx, xxx xxxx xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx

xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx.

Xx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.

XXXXX: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx x Xxxxxx xxxxxxx xxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xx x xxxxxxxXxxxxxx xxx x x x Xxxxxxxx. Xxx XxX xx xxx x. Xxxx xxxxxx xxxx xxx XxxxxxxxxXxX xxxxxxx xxxxxxxxxx Xxx.xxxxxxx XXxX: Xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxx.

Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx:

Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxxx xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxx.
Xxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxx.
Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxx xxx xxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxxxxxxxxxxxx xxxx.
Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx, xxxx xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

18. Lohnsteuerabzug: Faktorverfahren für zwei Jahre gültig

Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxx xx xxx Xxxxxxxxxxxx XX xxxxxxxxxxx xxxxxx xxxxxx xxxx xx xxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx XXX xxx xxx xxxxxx xxxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXX x X xxx xxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxx. Xx Xxxxxxxxxxxx XXX xxx xxx Xxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxx X xxxxxx.
Xxxxxxxx xxx xxx Xxxxxxxxxxx XX x XX xxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxx.

Xxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxx: xxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXxXxxxxx x XXxXxxxxx xxxxxxx xxx xxx XXxXx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx XX, xxx xxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx.

Xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxx xxx xxx xxxxx Xxxx xxx xxxx xx Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxx xxxx xxxxxxx.
Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxx xxxxx xx Xxxxx xxxx xxxxxxxxxx xxx xx Xxx. xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxx xx xxx x.xx.xxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxx xxx xxx Xxxxxxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxxxxxx". Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXXx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxx Xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxx

19. Insolvenzgeldumlage: Umlage U3 bleibt unverändert

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

Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x,xx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

20. Betriebliche Altersvorsorge: Übertragung von Rentenanwartschaften

xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx x Xx. xxx Xxxx x Xxxxxxxxx x XXxXx.

Xxxxxxxxxxxx x.x.xxxx xxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX xxxx, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxxx xxx Xxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xx xxxxxxxxx, xxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxx x. Xxxxxx xxxx xx Xxxxx.

21. Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxx. Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx:
Xxx xxx xxxxxxxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx, xxxxxx xxx xxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx.
Xxx xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx: xx.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX. Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxxx xxx xx xxxxxxxx x xxx XXX xxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx Xxxx x XXxXx.
Xx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx xxxx xx Xxxxx xxxx xxx xx x.xxx XXX. Xx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxx x Xxxxxxx xxx XXX.

Xx Xxxxx xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. xxx XXX xxxxxxxxx. Xxx xxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx x.X.x. xx.xxx XXX xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxx x.xxx XXX xx Xxxxxxx xxx XXXx.

XXXXXXXXX:xxxxxx Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxx xxxx xxxxxxx xxxxx xx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx

22. Betriebliche Altersvorsorge: Umlagefinanzierung teilweise steuerfrei

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx xx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xx x Xxxxxxx xxx x Xx. xx XXxXx.

Xx Xxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xx x xxx xx.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxx xxx XXX.

Xx Xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xx x xxx xx.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx "Xxxxxxx"xXxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx x xxx xxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx

23. Betriebliche Altersvorsorge: Arbeitgeberzuschuss bei Entgeltumwandlung

Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxx xxx xxx, xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xx xxxxxx.
Xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxx xxxx, xxxxxxx xxxx xxx x.x.xxxx xxx xx Xxx. x XxxxXXXx.

Xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, "xxxxxx" xx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XxxxXXXx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx x Xxxxxx xx xxx x.x.xxxx xxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx XxxxXXXx. Xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx xx XxxxXXX xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x XxxxXXXx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xx x Xx. xx XXxXx, XxxxxxxxXxxxxxxxxx xxxxx xx xxx xxx Xxxxxxxxx XX xxx XXxXx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.

24. Riester-Rente: Begrenzung der Frist für Rückforderung der Zulage

Xxx Xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxx xxx Xxxxxxx xxx xxx XxxxxxxxXxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx XxxxxxxxXxxxxx. Xx xxxxx xxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxxxx xxx XxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xx Xxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx xxxxxx Xxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxx XxX xxxx xxxxxxxxxxx Xxxxx xxx x Xxxxxx xxxxxxxxxx, xxxxxxxxx xxxxx xxx xxx Xxxxxx xx xxxxxxxxxxxx xxx. Xxx Xxxxxx xxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

25. Riester-Rente: Kürzere Frist für Einwilligungserklärung bei Beamten

Xxx XxxxxxxxXxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxx, Xxxxxxx, Xxxxxxxx xx Xxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxXx xxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx!!

Xx xxx x.x.xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx: Xxxx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. xxxxx xxxxx Xxxxxxxxxx xxx xx xxx xxxxxxxx Xxxxxx xxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxXxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxx

26. Vorsorgeaufwendungen: Verbesserter Abzug für Auslandsbeschäftigte

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xx Xxxxxxx xx.X. xx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xx Xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxx xxxx xx xxxxxxxxxx xxx, xxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx XXX, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx, xxx. xxxx xxx xxx Xxxxxxxxx.

Xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxx xxx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx "xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xx Xxx. x Xx. x XXxXx.
Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxx XXxxxxxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxx. "Xx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx" xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx, xxxx xx xxx xx.xx.xxxx xx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx XXxxXXXxXxxxxxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.
Xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx.

XXXXX: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx

xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx,
xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxx xxx
xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx.

Xxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxx: xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxx xx xxxx.

27. Vorsorge: Versicherungsbeiträge an ausländische Sozialversicherungsträger

Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx x.x. xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx xxx Xxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxx xxxxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx. Xx xxxx xxxx Xxxxxxx:

Xxxxxx x: Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx
Xxxxxx x: Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx
Xxxxxx x: Xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx
Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx

Xx xxx xxx XxxxxxxxxXxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxx

Xxxx

Xxxxxx x

Xxxxxx

Xxxxxxxxxxxxxxxxx

Xxxxxxx

Xxxxxx

Xxxxxxxx

Xxxxx

Xxxxxxxx

Xxxxxxx

Xxxxxxxxxxxxxxx

Xxxxxx

xx,xx x

x,xx x

xx,xx x

x,xx x

xx,xx x

x,xx x

xx,xx x

x,xx x

xx,xx x

xxx x

xx,xx xxx

xxx x

xx,xx x

xxx,xx x

xx,xx x

xxx,xx x

xx,xx x

xx x,xx x xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx

28. Altersvorsorge: Erhöhung des Sonderausgaben-Abzugsbetrages

Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xx xxxxx XxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx x xxx xxxxxx xxx xxx Xxxxx xxxx xxx xxx x xxx xx Xxx. x XXxXx.

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX xXxxxxxxxxxxxxx x Xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xx xxxx xxx xx x xxx, xxxxxxxxxx xx.xxx XXX x xx.xxx XXX xxxx xxxx xx x xxx xx.xxx XXX x xx.xxx XXXx.
Xx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxx XxxxxXxxxxx. Xxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxx. Xxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxx xxxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx.xxx XXX x xx.xxx XXX.

Xx Xxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, XxxxxxxXxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xx xxx XXX xxx Xxxxxxx xxx xx xxx XXX xxx Xxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx xx x xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xx xxx XXX xxx. xx xxx XXX.

Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxx, xxxxx xxx Xxxxxx xxx xx x xxxxxxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx x xxxxxxxxx.

Xxx Xxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx xx x xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xx,x x xxx Xxxxxxx, xxxxxxx xx.xxx XXX xXxxxxxxxxxxxxxxxxxxxxxxx Xxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx: xx,x xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXXx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX x xx x xx.xxx XXX x xx,x x x xx.xxx,xx XXX, xxxxxxxxxxx xx.xxx XXX. Xxxxxx Xxxx xxxx xx Xxxx xxx Xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

29. Vorsorge: Absenkung des Höchstbetrages für Selbstständige und Rentner

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxx xxx Xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxx xx Xxxxxx xxx Xxxx xxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxx. xx XXxXx.

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxx xxx xxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx. Xxxxx xxxx xxx Xxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxx xxxxxxxxxxx Xxxxxx.

Xx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx, xxxx xxx xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxx xxxxxxxx xxxx.

Xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxx: Xxx Xxxxxxxxxxx xxx x xxx XXX x x xxx XXX xxxx xx Xxxxx xxxx xxx x.xxx XXX x x.xxx XXX xxxxxxxxx xxx xxxxxx xxxxxxxxx xx xxxxxxx xxx XXX x xxx XXX xxxxxxxxxx xxx xx Xxx. xx XXxXx.
Xxx xxxxxxxx: Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx

Xx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX x x.xxx XXX xx xxxxxx Xxxxx xxx xxxxxxxx xxxxxx xxx xx xxxxxxxx x.xxx XXX x x.xxx XXX xxx Xxxxxxx xxxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX x x.xxx XXX, xxxxxx Xxxxxxxxx xxx xxxxxxxxxx x.xxx XXX x x.xxx XXX xxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx XxxxxxxXxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx, x.x. xx Xxxxx xxxx xxx xx x, xx xxxx xxx xx x, xx xxxx xxx xx x xxxx. Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx

30. Verluste bei Kapitalanlagen: 15. Dezember Stichtag für Verlustbescheinigung

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xxx. xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xx Xxxxxxxxxx xxx Xxxxx xx xxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x xxx x XXxXx:

Xxx Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxx xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xxx. Xxxxxxxxxxxxxxxx.
Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx

Xxxxxxx xxx xxx Xxxxxx xx. Xxxxxxxx xxxx: Xxx xx xxxxxx Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxx.

Xxx xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx XXX" xx Xxxxx xxxxx x xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xx. Xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

31. Steuererklärung: Splittingtarif für Homo-Ehe rückwirkend ab 2001

Xxxx xxx x.xx.xxxx xxx xxx "Xxx xxxx xxxx" x xxx xxxxx 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 Xxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx" xxx xx.x.xxxx.

Xxxxxxx xxxx xxx x.x.xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxx xxx Xxx xxxx xxxx xxx xxx xxxxxxxxxx xxx Xxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxXxxx xxx "xxxxxxxx" Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xXXxxxXxXxxxxxx xxx x.x.xxxx, x XxX xxxxxx, x XxX xxxxxxx, x XxX xxxxxxx.
Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx x xxx Xxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx x xx xxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx xxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx x"Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx x.x.xxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xx xxxx Xxx xxxxxxxxxxx xxxx xXxxxxxx xx xx x Xxx. x XXxXxxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx"x.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX, xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXxxxXx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
XXXX xx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx xx xxx Xxx. x Xx. x xxx Xxxx x XX xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxx xxx xx.xx.xxxx xxxxxxx xxx xxx Xxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxx x Xxxxxxx x.x. Xxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx. Xxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxx xxx xxxx Xxx. xx XXx.
Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx!

XXXXXXX: Xx Xxxx xxxx xxx xxx XX Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx Xxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx xXX Xxxxxxx xxx xx.x.xxxx, x X xxxxxx.

XXXXXXX: Xxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxxxx xxxxxxxx xx xxxxxxx, xxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxx xxxx, xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx Xxx xxxxxxxx xxxxxxxxxxxxxxxxxx!

32. Steuererklärung: Erhöhung der Grenze zur Abgabepflicht für Nicht-Arbeitnehmer

Xxxxxxxx xxxxx Xxx xxxx Xxx Xxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxx: xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" x xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx XXxXXx.

Xx Xxxxx xxxx xxxxxxxx xxxxxx "Xxxxxxxxxxxx" x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxxx xxx Xxxx xxxxx xxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx: XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxxx xxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxx xxxx xxx Xxxxxx xxxxxx xxx x.xxx XXX xxx. xx.xxx XXX xxx xx XXxXXx.

Xxxxxx xxxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, x. X. Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxx, xxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxx xx Xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx Xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxx xxx xxx xxx x.x. Xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

33. Unbeschränkte Steuerpflicht auf Antrag: Erhöhung des Grenzbetrages

Xxx xxxxxx Xxxxxxxx xx Xxxxxxx xxx xxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx xx x Xxx. x XXxXx. Xxxx xxx xxxxxxxx, xxxx

xxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxx, xxxx
xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x.xxx XXX xxx. xx.xxx XXX xxxx Xxxxxxxxxxxx.

Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx: Xx xxxxxxxx xxx x.xxx XXX xxxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx" xx Xxxxxxxxxxx xxxxxxxx xxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx. xx.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

34. 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.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx Xxxxxx xxx xxx xx.xxx XXX xxxx Xxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx xx.xxx XXX xxx. xx.xxx XXX xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx

35. 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.

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

36. 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:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

37. Sozialabgaben: Höhere Beiträge für Gutverdiener im Jahre 2019

Xxx xxxxx Xxxx xxxxxx xxxx xx Xxxxx xxxx xxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx x,x Xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx
xxxxxx	xxxx		xxxx
xxxxxx	Xxxxx	Xxxx	Xxxxx	Xxxx
x. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx
x Xxxx Xxxxxxxxxxxxx x Xxxx Xxxxxxxxxxxxx	x xxx XXX x xxx XXX	xx xxx XXX xx xxx XXX	x xxx XXX x xxx XXX	xx xxx XXX xx xxx XXX
x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx	xxxxxx	xxxxxx	xxxxxx	xxxxxx
x Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXXxXxxxxxxxxx xx xx.xx.xxxx	x xxx,xx XXX x xxx,xx XXX x xxx,xx XXX	xx xxx XXX xx xxx XXX xx xxx XXX	x xxx XXX x xxx XXX x xxx XXX	xx xxx XXX xx xxx XXX xx xxx XXX

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xx x.xxx XXX xxx xxxx xxxx xxx xxxxx Xxxxxx xx x.xxx XXX.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx x.xxx XXX, Xxxxx
Xxxxxxxxx xxx...	xxxx		xxxx
x Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxx xx x Xxxxxxxxxxxxxxxxxxx xx x Xxxxxxxxxxxxx xxx XX xxx	xx,x x x,x x x,xx x xx,x x xx xxxx Xxxxx	xxx,xx XXX xx,xx XXX xx,xx XXX xxx,xx XXX xxxxxxxx	xx,x x x,x x x,xx x xx,x x xx xxxx Xxxxx	xxx,xx XXX xx,xx XXX xx,xx XXX xxx,xx XXX xx xxxxxx Xxxxx
Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx	xxxxxxxx,xxx x	xxxxxxx.xxx,xx XXX	xx,xxx x	xxxxxxx.xxx,xx XXX

xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx: x.xxx,xx XXX, xxxx: x.xxx XXX
xxx Xxx XXxXxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx x,x Xxxxxxx xxxxx: x,x Xxxxxxxx. Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: .xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx

38. Freie Verpflegung und Unterkunft: Neue Sachbezugswerte

Xxxxxxxx xxx Xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx".

Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx
xxxxxx	xxxx		xxxx
x. Xxxxx Xxxxxxxxxxx	Xxxxx	Xxx	Xxxxx	Xxx
x Xxxx Xxxxxxxxxxx x Xxxx Xxxxxxxxxxx x Xxxx Xxxxxxxxxx	xx,xx XXX xx,xx XXX xx,xx XXX	x,xx XXX x,xx XXX x,xx XXX	xx,xx XXX xx,xx XXX xx,xx XXX	x,xx XXX x,xx XXX x,xx XXX
x Xxxx Xxxxxxxxxxxxxxx	xxx,xx XXX	x,xx XXX	xxx,xx XXX	x,xx XXX
x. Xxxxx Xxxxxxxxxx
x Xxxx xxx xxxx Xxxxxxxxxxxxx x Xxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxx xx	xxx,xx XXX xxx,xx XXX	xx xx	xxx,xx XXX xxx,xx XXX	xx xx

Xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxxxx xx xxxx Xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxx, xx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx: xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

39. 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 Xxxxxxxxxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

40. Krankenversicherung: Paritätische Finanzierung auch für Zusatzbeitrag

Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx,x Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx,x Xxxxxxx. Xxxxx xxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx x,x Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxx xx xxx XXX Xx. Xxxxxx Xxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxx x. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxx xx xxxx XXX Xx. Xxxx xxx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx x,x Xxxxxxx, xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xx xxx xxxxxxx x,x x xxxxxxxxxxx. Xxxx xxxxxxxx x.X. Xxxxx XXxXxxxxxxx, xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxx, Xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx x.x.xxxx xxxx x xxx xxxx xxxxxxxx Xxxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx: Xxxxxx xxx xxx xxxxxxx XXxXxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxxxxxxx Xxxxxxxxxxxxxxx x xxx x,x Xxxxxxx xxx x,x Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xXxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxx xxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx, xxxxxxx Xxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.
x Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.
x Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXx.

41. Krankenversicherung: Arbeitgeberzuschuss zur privaten Krankenversicherung

Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx.

Xxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxx XXxXxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

Xx xxx x.x.xxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxx xx xxx XXX xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX X, xxxxxxxxxx xxxxxx xx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

42. Krankenversicherung: Mindestbeitragsbemessungsgrundlage für Selbstständige

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xx. Xxxx xxxxxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.

Xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxx xxxx xxx x.xxx,xx XXX, xxxxx xx,x x x xxx,xx XXX Xxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.

Xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxx xx Xxxx xxxx xxxxxxxxx x.xxx XXX xx.xxx XXX : xx x xxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx XXX xxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx xxx Xxxxxx x xxx x xxxxxx xxxxxxxxxx xxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.
Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx xx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx.

43. Krankenversicherung: Ende einer Sonderregelung für Tagespflegepersonen

Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxxxxx xxx: Xxxxxx xxxx Xxxxxxxxxxx xxxxx xxxx xxx x Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x XXX Xx. Xxxxx Xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx:

Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xx Xxxxx xxxx xxxxxxxxx xxx XXX.
Xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxx. x Xxxx x XXX Xx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx: x xxx XXX : xx x xx x x xxx XXXx x xxxxxxx xxxx xx xxx,xx XXXx. Xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xx xx Xxx. x Xxxx x XXX X xxxxxxxxx xxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx xx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxx "xxxxxxxxxxxxxx xxxxxxxxxxxxxx" xx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxx.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx xxxx, xxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx. Xxx xxxx xx Xxxxx xxxx: x.xxx XXX : xx x xx x x.xxx XXX. Xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

44. Krankenversicherung: Zugang zur GKV für ehemalige Zeitsoldaten

Xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx.

Xx xxx x.x.xxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx, xxx xx xxx xx.xx.xxxx xxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx:
x. Xx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.
x. Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXX X xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x Xx. x XXX X xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx. Xxx xxxxx Xxxxx xxxx xxx xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.

Xxxx xxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxx xxx xx.x.xxxx xxx xxx xxx xx.xx.xxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxx xxx xx x.x.xxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx: Xxxx xxx xxxx xxx xxxxxxxxxxx xxxx Xxxxxxxx xxxx xx x Xxx. x Xx. x XXX X xxxxxxxxx. Xxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX Xx.

45. Krankenversicherung: Geringere Belastungsgrenze für Zuzahlungen

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x. X. xx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxxxx xxx x x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx x x.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxx Xxxxxxx xxxxxxxxxxx:

xxxx xxx Xxxxxxxxx x Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx: xx x xxx Xxxxxxxxxxxxx,
xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx: xx x xxx Xxxxxxxxxxxxx,
xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxx: xxx Xxxxxxx xxx XXXxXxxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xx xxx XXX xxx xx xxx XXX. Xxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxx. Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx,xx XXX. Xxxx xxx Xxxxx xxxx xxxxx xxxxxxx Xxxx xxxx xxxxxx, xxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxx xx Xxxxx xxxx xxx x xxx XXX xxx x xxx XXX xxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxxx: Xxxxxxx xxx xxxx Xxxxxxx

xxxxxx

xxxx

Xxxxxxxxxxxxxxx xx Xxxx

Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx x. Xxxxx

Xxxxxxxxxx xxxx x Xxxxxx

xx xxx XXX

.x. x xxx XXX

.x. xx xxx XXX

xx xxx XXX

.x. x xxx XXX

.x. xx xxx XXX

Xxxxxxxxxxxxxxxxxxxx

Xxxxx x x

Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxx

x xx xxx XXX

x x,xx

x xxx,xx XXX

x xx xxx XXX

x x,xx

x xxx,xx XXX

Xxxxxxxxxxxxxxxx

xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxx: x x

x x,xx

x xxx,xx XXX

x x,xx

x xxx,xx XXX

XXXXXXXXX: Xxxx Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx, xxxx Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxxx Xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxxxxxx xx Xxxxx xxx Xxxxxx xxxx, xxxxxx Xxx xxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxxxxx Xxxx xx xxxxxxxx. Xxxx xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxx Xxxx, xx xxx Xxxxxxxx, xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxx

46. Krankenversicherung: Kleine Betriebsrenten und Kapitalzahlungen beitragsfrei

Xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, x. X. xxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxx, xxx xxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx:

Xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxx xxx xxxx "xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX" xxx xxx Xxx. x XXX Xx.
Xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xx Xxxx xxxx xxxxxxx XxxxxXxxxxxxxxxxxxx xxx xx xxx,xx XXX xx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: xxx,xx XXXx. Xx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx,xx XXX xx Xxxxx xxxxx: xxx,xx XXXx. Xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xx.xxx XXX xxxxx: xx xxx XXXx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxx xx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

47. Krankenversicherung: Doppelverbeitragung bei Betriebsrenten bleibt

Xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx!

Xxxx xxxxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx Xxxxxxx xxxxxx xxxx xxxxx! Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxx xxxxxx xxxxxxx xxx xxxx "xxxxx Xxxxxxxxxx" xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx.
Xxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx. Xx xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx: "Xxx xxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx", xxxxx xx Xxxx xxxx xxx xxxxxxxx XXXxXxxxxxxxxxxxxxx Xxxxx Xxxxxxxx, xxxxxxx xx xx xxx Xxxxx xxxxx xxx xxx xxxxxxxxx XXXxXxxxxxxxxxxxxxxxxxxxx Xxxx Xxxxxxx xxx xxx. XXXxXxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxx Xxxxxxxx xxx xxxxxxx Xxxxx xxx, xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxx.

XXXXXXX xxxxx Xxxxxxxxxxxxxxxxxxx Xxxx Xxxxx x xxxxxxxxx x xxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx xxx xxxxxxx Xxxxxxx, xxxx xxxxx xxxxxx xxx Xxxxxx xxx xxxx x Xxxxxxxxxx Xxxx xx Xxxx xx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxx xxx, xxxxxx xxxx xx Xxxxxxxxxx Xxxx xxxxxx. Xxx xxxx xx xxxx xxxxxx xxxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx. xxxxxx xx xxxxx xxxxx Xxxxx xxxxxxxxxxx. Xxxx xxxx xx xxxxx xx xx Xxxxxx xxxxx, xx xxxx xxx xxxx xxxxx xxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx: "Xxxxx xxx xxxxx xxxxx, xxxx xx Xxxxxx xxx, xxxxxxx xx xxxx Xxxxxx xxxx, xxxx xx xxxxx xxx."

XXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx, xx xxxxxxxxxx xxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x xxx XXX xxxxxx xxxxxxxxx xxxxxxxx, Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxx xx xxxx xxxx xxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xx Xxxx xxxx xxxxx xxxxx Xxxxxx xx Xxxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx xxx xx Xxxxx xxx xxx,xx XXX xxxxx: xxx,xx XXXx. Xxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xx xx xxx XXX xxxxx: xx xxx XXXx, xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxx XXxXxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx xxx xxx Xxx. x Xx. x XXX X, xxxxxxxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxx, xxx XXxxxXxXxxxxx xxx xx.x.xxxx, x XxX xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxxx xxx x XxX xxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

48. Pflegeversicherung: Erhöhung des Beitragssatzes

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

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,xx Xxxxxxx, xxxx Xxxxxxxxxx xxxxx xx Xxxxx xxx x,xx Xxxxxxx x xx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x xxx,xx XXX xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx XXX XX"x.

Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx x,xxx x xxxxx Xxxxxxxxxx x,xxx xx xxx xxx Xxxxxxxxxxxxxxxxx x,xxx x.

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

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx
Xxxxxxxxxxxxxxxxxxxxxxxxxx	xxxx Xxxxxx		xxxx Xxxxxxxxxx
	xxxxxxxxx	xx Xxxxxxx	xxxxxxxxx	xx Xxxxxxx
Xxxxxxxxxxxx x Xxxxxx Xxxxxxxxxxxx x Xxxxxx Xxxxxxxxxxx	x,xx x x,xxx x x,xxx x	x,xx x x,xxx x x,xxx x	x,xx x x,xxx x x,xxx x	x,xx x x,xxx x x,xxx x

Xxx xxx Xxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxx Xxxxxx xXXXx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx x.X.x. x,x Xxx. Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxx.

49. Arbeitslosenversicherung: Senkung des Beitragssatzes

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx x,x Xxxxxxx, xx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,x Xxxxxxx, xx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxx. x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xxx x,x Xxxxxxx xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxxx xxx xxxx x,x xxxxx xxxxxx x Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxx xXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xx,xx XXX xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xx xxxxxxxxx Xxxx xx x,x Xxxxxxx xxxxxxx xxxx, xxxx xxx xxxx xx,xx XXX xxxxxxx.

50. Arbeitslosenversicherung: Erleichterter Zugang zu Arbeitslosengeld I

Xx Xxxxxxxxxxxxxxxx X xxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx, xxx XXX XXXx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xx xxx xx Xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxxx xx, xxxx xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxx. x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Besondere Regelung für kurz befristete Beschäftigungen

Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx X xxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx: Xxx xxxxxxx xxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx x Xxxxxxx x xxxxxxx xxxx xxxx xx Xxxxxxx x Xxxxxxxxxxxxxxxx X xxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx, xxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxx xx.x.xxxx xxx xxx Xxx. x XXX XXXx.

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxx xxx Xxx. x XXX XXXx.

51. Arbeitslosenversicherung: Verbesserung beim Arbeitslosengeld I

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx, xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxx. x Xx.xxxxxxx XXXxxxxxxXXXx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxXxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxx, xxxx Xxxxxxxxxxx xxx xxxxxxxx XxxxxxxxxxxxxxxxxxxxxxX xxxxxxxx xxxxxxxxxxxx XXXxxxxxxXXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxx. Xx xxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx x xxx x,xxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxx. xxxxxxxxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx x,x xxx x,xxxxxxxxxx.

52. Arbeitslosengeld II: Erhöhung der Regelbedarfssätze

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx. Xxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xx XXX XXx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXXX XXx xxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxXxxxxxxx xXXX XXXx xxxx.

Xx xxx x.x.xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x"XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx x XXXXX xxxx x xxx xx.xx.xxxxx".

Xx xxxx xxx xxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxxx

xxx

Xxxxxxxxxxxxxxxx

Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

Xxxxxxxx, Xxxxxxxxxx

xx Xxxxxxxx

Xxxxxxxxxx xxxx

xxxxxxx Xxxxxxxx

Xxxxxx xxx

xx xxx xx Xxxxx

Xxxxxx xxx

x xxx xx Xxxxx

Xxxxxx

xxx x Xxxxx

xxxx: xxx XXX

xxx XXX

53. Grundsicherung: Erhöhung des Freibetrages für Riester- und Betriebsrenten

Xxxxxxxx, xxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx XXX XXX x xxxxxxxxxxxx Xxxxx XX xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: xx x xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx x xxx Xxxxxxxxxxxxxxxxx x xxxxx: xxx XXXx.
Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx: xxx XXX xxxxxxxxx xxxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxXx.
Xxxx xxx x.x.xxxx xxxx xx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxx. x xxx x XXX XXXx. Xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxxx xx xx XXX XXX xxxxx: xxx XXXx. Xxx xxxxxxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx XXxXxxx xxxxxxxxxxx xxxxxxxx.

Xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX. Xxxx xxx Xxxxx XXxXxxxxxxxx xxxxxx xxx xxx XXX xxx xxx XXX.

Xxx "Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx" xxxx xxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx xxxxx xxxx xxx xxx. Xxxxxxxxxxxx X xxx x.x.xxxxx xxx Xxxxxxxxxxxx XX xxx x.x.xxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.

Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxx xxxxxx xxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxx xxx. "Xxxxxxxxxxxx X" xxxxxxxxxx xxx xxx xxx xx xxxx XXX XXx.
Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxxxxx xxxxxxxxx, xxx xxxx xxx xx Xxxxxx xxx xx Xxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX". Xxx xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX xXxxxx xxx. xx XXX xXxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xx xxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx"x.

Xx Xxxxxx xxx xxxxxxxxxxxxx "Xxxxxxxxxxxxxx xx Xxxxx" xxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxx xx xxxx xxxx xxx Xxxxxxxxxxxx X xxx XX. Xxx XXX xxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx. Xxxx xxxxxx Xxxxxx xxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx XxX xxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.xx.xxxxx.

54. Mütterrente II: Höhere Rente für Mütter und Väter mit Kindsgeburten vor 1992

Xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxxx xxxxxxxxx: Xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxxx Xxxx xx xxxxxxxxx, xxxxxxxx xxxxx Xxxxxx xx xxxx Xxxxxxxx xx xxxxxx. Xxxx Xxxxxx, xxx xxx xxx xxxx xxxxxxx xxxxxx, xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxxx xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xx xxx xx xxx XXX XXx.

Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxx xxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x,xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx x,xxxx Xxxxxxxxxxxxx xxx x x,xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxxxx xxx xx,xx XXX xXxxxx xxx. xx,xx XXX xXxxx. Xxxxxx Xxxx xxxxxx xxxxxxxxx xxx x. Xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x XXX XXx.

Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxx xx xxx xx Xxxxxx xxxxxxxxx. Xxxxx x Xxxxxxxxxxxx xxxxxx xxx x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx. Xxx xxxx xxx xxx. "Xxxxxxxxxxxx X" xxxxxxxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxx, xxxxxx xxxxxxxxxx x xxx xxxx xxx xx Xxxxxxx xxx xx Xxxxxx. Xxxxx x Xxxxxxxxxxxxxx xxxxxx xxx x,x Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxx, xxx. "Xxxxxxxxxxxx XX". Xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxx xxxx xx xxxxx xxx xxx xxx xx xxxx XXX XX, xxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxxx XX xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xx XXX xXxxxx xxx. xx XXX xXxxx xxx Xxxxx xxx Xxxx. Xxxx xxxx Xxxxxxxxxxx. Xxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx.

Xxxx xxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxx:

Xxxx Xxxxxxx xxx Xxxxxx, xxx xx xxx x.x.xxxx xx Xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx x Xxxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xx XXX xXxxxx xxx xx XXX xXxxx xx Xxxxx.
Xxxxxxx xxx Xxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxx, xxxxxxxx xx xxx x.x.xxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxx xxx Xxxxxx, xxxx xxx xx xxx Xxxxx xxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxx xxx, xxxxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxxx xxx xx xx. Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx xxxxxxx xxx xxxx Xxx. x XXX XXx.
Xx xxx x.x.xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx xxxxx xxxxx xxx xx xx. Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
Xxxxxxxxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxxx xxxxxxxx, xxx xxxx x.x.xxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxx xx xx. xxxxxxxxxxxxxxx xx. Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xx. xxxxxxxxxxxxxxx xx. Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxx, xxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxx xxx xxxx Xxx. x XXX XXx.
Xxxx xxxx Xxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX XX xxxxxxxx, xxxx xxxxx Xxxxxxxx xx xxx Xxxx xxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx Xxxx xxx xxx XXX XXx.

XXXXXXXXX: Xx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxx, xxx xxx xxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxx xxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxx xxx "Xxxxxxxxxxxx XX" xxxxxx xxxxx x,x Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxx xxx xxxx x,x Xxxxxxxxxx Xxxx xxx Xxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx X xxx XX xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx: Xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

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

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx x.X. xxx xx Xxxxxx xxxxxxxx, xxxx xxx Xxxxx xx xxxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xx Xxxxx xxx xxxxx xx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xx xxx x.x.xxxx xxxx x xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx "XXxXxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxx xxx xxxx, xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxx xx xxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxx xxx. Xxxx xx xxxxx xxxxxx:

Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx:
x Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx x Xxxxxxx.
x Xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxx x Xxxxxx.
x Xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxx xxxxx Xxxxxxxx xx xxxxx Xxxxx. Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx xxxxx Xxxxx xx Xxxxxxxxxxxx. Xx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxx.
x Xxx Xxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx.

Xx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx XXX XXx
Xxx Xxxxxx xxx Xxxxx	Xxxxxxxx xx ... Xxxxxx	xxx Xxxxx
Xxx Xxxxxx xxx Xxxxx	Xxxxxxxx xx ... Xxxxxx	Xxxx	Xxxxxx
xxxx	x	xx	xxxxxx x
xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx	xx x x x x x x x x xx xx xx	xx xx xx xx xx xx xx xx xx xx xx xx	xxxxxx x xxxxxx x xx xx xxxxxx x xxxxxx x xxxxxx x xxxxxx x xxxxxx x xxxxxx x xxxxxx x xx

Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxx xxxx xx xxxxxxxx, xxx xx xxx x xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx Xxxxxxxx xxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxx Xxxxxxxx, xxx xx x.x.xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxx. Xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xx xxxxx Xxxxxxxxx xxxxxx xxxxxxx.

Xxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx:

Xxx xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxx xxx x Xxxxxxx.
Xxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxx xxx xx Xxxxxx.
Xxx xxx XXxXxxxx xxx xxx x.x.xxxx xxxxxxxxx xxxxxxxx xxx, xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx. Xxxxxxxxxx.

XXXXXX: Xxx xxxx Xxxxxxxxxx xxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxx xxx Xxxxxxx, xxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxx xxxxxxx xxx xxx Xxxxxxx, xxx xxx xxxx xx Xxxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx. Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxx xx Xxxxxx. Xxxx xxxxxxx xxxx xxxxxxx, xxxx xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x,x x xxx Xxxxx, xxxxxxxxxx xx,x x, xxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxx, xxxx xxx xxxx Xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxx xxxxxxxxxxx Xxx. x Xx. x XXX XXx. Xxx Xxxxxxxxxxx xxxxx: Xxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

55. Kfz-Steuer: Steuererhöhung wegen WLTP für neu zugelassene Fahrzeuge

Xx xxx x. Xxxxxxxxx xxxx xxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx xxx xx Xxxxxx xx Xxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx xxxx XXXXxXxxxxxxxx xXxxxx Xxxxxxxxxx Xxxxx Xxxxxxx Xxxx Xxxxxxxxxx xxxx xxxxxxxxxxx, xx xxxxxxxxxxxxxxxxx XXxxXxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxx xxxx XXxXxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxxx xxxx xxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxxxx xxx xxx. XXXXxXxxxxxxxx xXxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. x"Xxxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.x.xxxxx.

Xx xx xxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxx xxxxxxxxxx xxx xx xx xxx XxxxxxXxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx: Xxx xxxx XXXXxXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxx: Xxxx xx Xxxxxxxxxxx xxx xxx XXxxXxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxx xxx XxxxXxxxxx. Xx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxx XxxxXxxxxx.

Xxxxxxxx xxxxx xxxxx xxx, xxxx xxx xxxxxxxxxxxx XXxxXxxx xxxxxxx xxxx. Xxxxxx Xxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx. Xx xxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xXxxxxxxx: XX xx XXXx xxxxxxxx xxxxxxxxxxxxxx xxx xx XXX xxx Xxxx xxxxxxx x xxxxx xx XXX xxx xxxxxxx. Xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xXxxxxxxx: XXX xxxx Xxxxxxx xxxx xxx XxxxXxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxx. Xxxx XXXXxXxxxxxxxxx xxxxxx xxx XxxxXxxxxx xxxx xxxxxxxx Xxxxxxx xx xxxx xxx xx Xxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xx XXX xxxx XxxxXxxxxx. Xxxxx XXXX xxxxx xx xx xxxxx "Xxxxxxxxxxxx": Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxx. XXX xx Xxxx.

XXXXXXX:

Xxx xxxx xx x. Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx XXXXxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxx xxxxxxxxx xxxx, xxxxxxx Xxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xXxxxxxxXxxxxXxxxxx, xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxx XXxxXxxxxxxx xxxx XXXX xxxxxxxxxxxx. Xxxx xxxxxx xxx XxxxXxxxxxxXxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxx:xxxxx.xxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

56. Kinderbetreuung: Verbesserungen durch das "Gute-Kita-Gesetz"

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxx x,x Xxx. Xxxx xxx xxxx xxx Xxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx"x.

Xxx xxxxx xxxxx xxx Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx. Xxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxx xx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx XxxxxXxxxxxxxxXxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx: Xx xxx x.x.xxxx xxx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xx XXX XXXX, xxxxxxxxx xxxxx xxx "XxxxxXxxxxXxxxxx"x.

Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx:

Xxxxxxx xxxx xx Xxxxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXX XXXXx. Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxx xxxxx xxxxx xxx xxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xx xxxxxx, xxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.
Xxxxxxxx xxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxx XXxXxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x XXX XXXXx.
Xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXXX xxxx Xxxxxxxx xxxxxxxx. Xxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxx XXxXxxxxxxx xxx xx Xxx. x XXX XXXXx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx x.x.xxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx.

57. Umsatzsteuerliche Änderungen

Urheber und Verwertungsgesellschaften

Xxxxxxx xxxxxxxx xx x Xxx. x Xxxx x XXxX, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxx xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxXx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx XxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxx xXXXXx, xxx xxxxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxx XxXX xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx xx XxxX xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xx xx XxxX, xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx, xxxxx Xxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xx x Xxx. x Xxxx x XXxX xxxxxxx xxx x.x.xxxx.

Gutscheine

Xxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx.

Xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x Xxxxxx. x Xxxx x XXxX xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx. Xx xxxx:

Xxxx xx x Xxxxxx xx XXxX xxxxxxx xx xxxx xxxx xx xxxxx Xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx, xxxxxx xx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxx xxx Xxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxx. xx x Xxx. xx xxx xx XXxX xxxxxxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxx: Xxx XxxxxxxxxXxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx, xxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx. xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

XxxxxxxxxxXxxxxxxxxx: Xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx XxxxxxxxxxXxxxxxxxxx. Xxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxx.

Xxx xxxx Xxx. xxx XxXxXxxxXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx. Xxx xx xxx Xxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxxxxx xxxxxx xxxx xx xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxx xxxx xx xxx x.x.xxxx.xxxxxx

Digitale Dienstleistungen

Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxx"x xxxx xx xxx Xxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxxx xxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxx xxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxx xxxxxxxxxxxxxx xxxx.

Xx xxxxx xxxxxxx xxxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx Xxxx xxxxx xxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xx xxx Xxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx. Xxx xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxx xxxx, xxx xxx Xxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xx xxx xxxxx XXxXxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Rechnungen

xx Xxx. x XXxX xxxx xxxxxxxx. Xxxx Xxxx x XXxX xxxxxx xxxx Xxxxxxxxxxx, xxx xx xxx. XXXXxXxxxxxxxx xXxxxxXxxxXxxxxXxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.xxxxxx

MOSS-Verfahren (Mini-One-Stop-Shop)

Xxxx xx xx Xxxxxx xx Xxxx x xxxx xx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx xxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx x.X. xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxxx.

Aufzeichnungspflicht für Betreiber von elektronischen Marktplätzen

Xxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxxxxx. Xx Xxxxxxxxx:xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxx xxx Xxxxxxxxxx xxx xx xxx XXxX xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxxxxxxxxxxx.

Xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxx xx xx XX xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx XXXxXXxXx. xxxxx xxx Xxxxx xxx Xxxxxxxxxxx xXxxxxx xxx Xxxxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx.
Xxx Xxxxxx x xxx x xxx xx xxx Xxx. x XXxX xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx x xxxxxx xxx xxxxxxxxx xxxxxxxxxx x xxxxx "xxxxxx", xxxx xx Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx. Xxxx xxxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, Xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx, xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx xxxxx Xxxxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xx xxxxxxxx.
xx xx x Xxx. x XXxX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx.
xx xxxxxxxx x Xxx. x XXxX xxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxx.
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxx.

Xxxxxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xx Xxxxxxxxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xx x.x.xxxx xxxx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxxxx xxx xx x.xx.xxxx xxxx xxxx xxxxxxx XxxxxxxxxxxxXxxxxxxx.

Haftung der Betreiber von elektronischen Marktplätzen

Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx xxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xx Xxxxxxxxx:

xx xxx Xxx. x XXxX xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx. Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxx xxxxxxx, xxxx xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxx.
xx xxx Xxx. x XXxX xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx, Xxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxx, xxxxxx xx xx xxxxxx Xxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxx.xxxxxx
Xxxxx xx xxx Xxx. x XXxX xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xx XxxxxxxXxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.
Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx xxxxxxx xxx, xxxx xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx XxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x xxxx Xxxx x XXxX. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxx xx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxx. Xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxx xxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx, xx xxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx.

58. Weitere gesetzliche Änderungen für Selbstständige

Xxx xxxXxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xx Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx"x xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx. Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx:

Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxx x.x.xxxxx xxxxxxxxx xxxxxxxxxxxxx.xxxxxxXxx xxxxxx: XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx, xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.
Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx: xx xx Xxxxxx xx XXxX xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxx, xxxxxxx xxxxxxxx xxxx Xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx. Xxxxx xxxx xx xx Xxxxxx xx XXxX xx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.
Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxx xx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,xxxxxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxx XXXx.xxxxxxX xxxx, xxxxx.xxxxxxXxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxx xxxxx!x xxxxxxxxxx. Xxxxxxx: XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xx xx xx Xxx. x XXxX xxxx xxxxxxxxxx "xxxxxxxxxxxx". Xxx xxxxx xxxxxxx xxxx xxx xxx xxxx xxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx.

59. Firmenwagen: Einzelbewertung bereits im Lohnsteuerabzugsverfahren

Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxx xxxxxxxxx xxxx. Xx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xx x Xxxxxx x Xxxx x XXxX xx,xxxXxxxxxxxXxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxx xxxx xxx XXXxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxx xxx xxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xXXX xx.xx.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxxxxx:

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx.
Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxx xxxxxx xxxxx xxx.

Xx Xxxxxxxxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXX X x xxx X xxxxxxxxxxxxx, XXxXx xxxx X X. xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

Xx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx,xx XxxxxxxxXxxxxxxxx xxxxxxxxxxx, x. X. xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx x,xxxXxxxxxxxXxxxxxxx xx xxxxxx xXXX x. xx.xx.xxxx, XX X x xxx X xxxxxxxxxxxxx, XXxXx xxxx X X. xxxx.

Xxxxxxxxxxx xx xxxx xxxx xxxxxx: Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, x.x.X., Xx. xxxx.

XXXXXXXXX:xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxx, xxxx xxxx xxxx "Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx xx.x.xxxx. Xxxx xxxxxx xx: xxxXxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx xx x Xxx. x Xxxx x XxXX xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx.xxx Xxx xxxxxxxx xxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

60. Steuermodell „Kostendeckelung bei Leasing“ steht vor dem Aus

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx: Xxx xxxxx xxxxx XxxxxxxxxXxx xxxxxxx, xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxx xxx xx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxx. Xxxx xxx xxxxxx Xxxxxx xxx xxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx.

Xxxxxxxx:

Xxxxxxxxx Xxxxx xxxxx xxxxx Xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx.xxx XXX, xxxxxxxxx xx Xxxxxxxx xxxx xXxxxxxxx xx Xxxxxxx. Xx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxx. Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxx xxx XXX xxxx. Xxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxxxx Xxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxx xxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxxxx xxxxxx xxxx xx xxxx xxxxx xxxxxxxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xx xxx XxxxXxxxxxxxXxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx.xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx x.xxx XXX.

Xxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx xxxxxx xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx, xx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxx. Xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx Xxxxxx xxxxx xxxxxxx xx xxxxxxxxxxx xXXXx Xxxxxxx xxxxxx xxx x.x.xxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xx xxx xxxxx xx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx. Xx Xxxx xxxx xxxx xxxxx, xx Xxxx xxxx xxxxxxxxx xxxxx xxx xx Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xx xxxx xxxxxx xxxx xxxxx x.xxx XXX, xxxxxxx x.xxx XXX x xx.xxx XXX x xx.xxx XXX xxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX: xxxxxx Xxxxxx xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx, xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xx xXXxXx X xx, xxxx, Xx. x, xxx. Xx Xxxxxxxx xxxxx Xx. xx xxxxxx xx xxx Xxxxxxxxxxxxxxx: "Xxxx xxx xx xxxx xxx xx x xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xx.xxx XXXx xxxx xx Xxxxxxxxxxxxxxx x.xxx XXX Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxx xxxx xxxxxxxx, xxxx xxx "Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxxx xx xxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxxx Xxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xx xxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx XxxxxXxxxxxxxx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxxxx xxxxxx, xxxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx xx xxxxxxxxx, xxxx Xxx xxxxx xxxx Xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx.

61. Buchführung: Monatliche Buchung auch bei Quartalszahlern Pflicht?

Xxxx Xxxxxx xxxx xxxxxx xxx xxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx XxXXxxxx. Xxxxx XxXX xxxxxx xx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx xxx Xxxxxxx xxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxx xxx XxXX xxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx.

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

Xxx XxXX xxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx: Xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xx. X. Xxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx x xxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

Xx xxx xxxxxxxxx Xxxxxxxxxx xxx Xx.xx xxx XxXX xxx xxxxx xxxxx xxxx xxx xxx "Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx" xxx Xxxx, xxxxxxx xxx xxx xxxXxxxxxx xxxx. xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx. Xxx xxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx.

XXXXXXXXX: xxxxxx Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxx xxxx xxxxx Xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxx Xxx xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx XxXX xxx xxx Xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

62. Werden Tantiemen bei der Entgeltgrenze berücksichtigt?

Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx. Xxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxx xxxx xxxx xxxx Xxxxxx xxx xx.xxx XXX xxxxx: xx.xxx XXXx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx.

Xxx xxxxxxxxxxxxxx XXX xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx. xxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxx xxx xxxxxxxx xxxxxx. Xxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxx, Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx XXX xx xxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx XXX", XXXxXxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx Xxxxxx x.xx.

XXXXXXX xxx xxx XXXxXxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xx.x.xxxx, "xxxxx xxxxxxxx" xxxxxx X. xx. Xxxxxx xxxx:

Xxxxxxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxx, xx xxx xxxxx xxxxxxxxxxxx xxxx xx.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. xxxxx Xxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxx.
Xxxxxxxxx xxxxxxxx Xxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx. xxxxxx Xxxxxxxx xxx xxx. xxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx XXX xxxxxxxxxxx Xxxxxx xx Xxxx xxxxx Xxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxx xx xx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx.xxx XXX. Xx xxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxx Xxxxxxxx, xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxxx x.xxx XXX.
Xxx xxxxxxxxxx XXXxXxxxxx xxxxx: xx.xxx XXXx xxxxxxxxxxxxxx Xxxx Xxxxxxx xxxxx, xx xxx xxxxxxxxx Xxxxxxxx xxx x.xxx XXX xxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxx xxxx xxxx xxxx xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

63. Trennungskinder: Erhöhung der Unterhaltssätze

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 xxxxxxx x xxxxxxxxxx xxxx xxx x.x.xxxx. Xxxxxxx xxxxxxxxxx xxxx xx Xxxxx xxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx". Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx

Xxxxxxxxxxx

xxxx

x xxx xxx x. Xxxxxxxxxx

x xxx x. xxx xx. Xxxxxxxxxx

x xxx xx. xxx xx. Xxxxxxxxxx

x xx xxx xx. Xxxxxxxxxx

xxx XXX

Xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxx
Xxxxxxx xxxxx xxxxxx	Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx	Xxxxx xxx Xxxxxx				Xxxxxxxx xxxx	Xxxxxxxx xxxxxxxxx xxxxxx
		xx x	xxxx	xxxxx	xx xx
x x x x x x x x x xx	xxx 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 xxx xxx xxx xxx xxx xxx xxx xxx xxx	xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx	xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx	xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx	xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx	xxxxx.xxx xxxx x.xxx x.xxx x.xxx x.xxx x.xxx x.xxx x.xxx x.xxx
xxxxxx	xx x.xxx	xxxx xxx Xxxxxxxxxx xxx Xxxxxx				xxxxxx	xxxxxx

Unterhaltsbedarf und Zahlbeträge in einer Tabelle

Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx. Xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx: Xxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxx.

Xx xxx x. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX xxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxxxxxx xxx XXX xxx xxx XXX xxxxxxxxx.

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

Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x.x. xxx xx.x.xxxx xxx Xxxxx
Xxxxxxx xxxxx xxxxxx	Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx	Xxxxx xxx Xxxxxx
Xxxxxxx xxxxx xxxxxx	Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx	xx x	xxxx	xxxxx	xx xx
x	xxx x.xxx	xxxxxx xxxxxx	xxxxxx xxxxxx	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	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	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	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	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	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	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	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	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	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

Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx x.x. xxx xx.xx.xxxx xxx Xxxxx
Xxxxxxx xxxxx xxxxxx	Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx	Xxxxx xxx Xxxxxx
Xxxxxxx xxxxx xxxxxx	Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx	xx x	xxxx	xxxxx	xx xx
x	xxx x.xxx	xxxxxx xxxxxx	xxxxxx xxxxxx	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	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 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	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	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	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	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	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	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	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

64. 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 Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxxx xxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xx "xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx" xxx Xxxxxx xxx xxxxx XXX, xxxxxxxxx xxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx Xxxxxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx xx xxx "Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxx.
Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx xxx xx Xxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.x.xxxxx.
Xx Xxxxx xxxx xxxxxxxx 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 xxxx XXX .x. xxx XXXx xxx xxxx xxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx XXX xx Xxxxx xxxx XXX .x. xxx XXXx.

XXXXXXX xxxxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx: Xx xxxxxx xx x. Xxxxxx xxx xxxxx xxxx xxxxxx xx x. Xxxx xxxx. Xxxx xxxxx xxxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxxx xxxx xxx xxxxxxxxxxxx xxx x.x.xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xx Xxxx xxxxxxxxx xxxxxx, xxx xxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxx xxxxxxxxx xxx xxx xx Xxxxx xxxx.

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx x.x.xxxx
xxxxxx	Xxxxxxxxxxxxxxxx	.x. Xxxxxxxxxx		x Xxxxxxxxxxxxxxxxxxx
		x. Xxxxxxxx	x. Xxxxxxxx	x. Xxxxxxxx	x. Xxxxxxxx
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	xxx XXX xxx XXX xxx XXX	xxx XXX xxx XXX xxx XXX

Xxxx Xxxxxx xx xx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

xxx Xxxx xxxxxx xxxxx Xxxxx XXxXxxxxxxxxx xXxxxxxxxxxx xxxxxxx xxxx
xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxxx xxxx
xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xx XXX XXxXxxxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xxx XXX xxxxxx xxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xx xxxxxxx.

XXXXXXX: xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx Xxxxxx xxx, xxxx xxxxx Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xx Xxxxx XXxXxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxx:xxxxxxXxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

65. Auslandsentsendung: A1-Bescheinigung nur noch digital beantragen

Xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, xx xxxx xx xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx, xxxx, xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xx XXxXxxxxxx xxxxx xxxx Xxxxxxxx, Xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxxXxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx. Xxx xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxxx xxx XxxXxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxx xx xxxxxxxx, xxxx xxxx xxx x. Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx, xxxxx xxx xxxxxxxxxxx XxxXxxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxx. Xxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxx XxxXxxxxxxxxxxxx. Xxxx Xxxxxxx xxx XxxXxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xx Xxxxxxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx

66. Auslandsreisen: Neue Verpflegungs- und Übernachtungspauschbeträge

Xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxxxxx.
Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx.

Xxxx xxx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, x.x. Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxx Xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, x.xxxxxxX. xx Xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx

67. Investmentbesteuerung 2018: Erstmalige Versteuerung einer Vorabpauschale

Xxxx xxx x.x.xxxx xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxx xxx. Xxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx Xxx xxx Xxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xx xxx Xxxxxx, xxx xxx Xxxxxxx xx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxx. xxx xxx xxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxx xxxxxxxx xxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxx xxxxxxx xxxxx.

Xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxx. Xxx xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxxxx xxxxxxxxxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx.
Xxxx xxx Xxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx x,xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx x,xx Xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxx xxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx x,xx Xxxx xxxxxx xxxx x,xx Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx xx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxx xxxx xx, xxxxx xxx xxx xxx xxxxx xxxx xx xxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xxxx xxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxxxxxxx Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx, xxxx Xxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxx xxxx, xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxxxx.

XXXXXXX:xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxx xxxx XxxxxxxXxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxxxxxx Xxxx. Xxxx xx x.x.xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxxxxx. xXxxxxx: XXXx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

68. Umsatzsteuer: Verlängerung der Zuordnungsfrist für Gebäude und PV-Anlagen

Xxx xxx Xxxxxxxx xxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxx Xxxx xxxxxxxxxxx, xxx xxxxxxx xxxx xxxx xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxxx xx xxx Xxxxxxxx, xxxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxx xxxx xxxxx xxxxxx xxx, xx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxx. Xxxx: Xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxxxx xxxxxxxxx.

Xxxxxxxx x:

Xxxxxxxx xxx Xxxxxxxx xxxx Xxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxx xxxxxxxx xx x xxxx xx xxxxx xxx, xxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx Xxxx Xxxxxxxx xxx xx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxx xxxx xxxx xxx x xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xxxxx xx xxxx xxxxxx Xxxxxxx. Xx xxxxxx Xxxx xxxxxx xx xxxxx, xxxx xxx Xxxxxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx. Xx xxxx xxx Xxxxx xxx xxxxxxx xx x xxxxx xxxxxxxxx. Xx xxxxxx xxx Xxxxxx xx xxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxxx x:

Xxxx Xxxxxxxx xxxx xxxxx xxx, xxxx xx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxx xx xx x xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xx xx x xxxxxx xxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xxxxxx xx xx x xxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x xxxxxxxxx xxxxxx. Xxxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxx x xxxxxxxx, xxxx xxxx xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxx xx xx x xxx xxxxx xxx xx xx x xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx xx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx xx. Xxxx xxxx xxxxxxxx. Xxxxxxx xxxx xxx xxxx Xxxxx xxx xxx xx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxx xx.xx Xxx. xx XXxXXx. Xxx Xxxxx xxxxx xxxxx, xxxx xxxx xxx Xxxxx xxxx xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxx Xxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxx Xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx Xxx xx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx:

Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxx xxxxxxxx Xxxxx xxxxxx Xxxxxxxx.
Xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx Xxxx Xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxx. xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxx

69. Luftverkehrsteuer: Geringfügige Absenkung der Steuersätze

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

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxx xxxx xx x,xxxxxxxx xxx xxx Xxxxx xxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxx Xxxxxxxx xxx Xxxxxx: Xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxx

xxxxxx