Fortbildung: Sky-Abonnement bei einem Bundesligatrainer als Werbungskosten?
Ehescheidung: Prozesskosten für Zugewinnausgleich nicht abzugsfähig
Lebensversicherung: Tarifumstellung keine steuerschädliche Vertragsänderung
Bausparvertrag: Anspruch auf Erstattung der Darlehensgebühren verjährt bald
Handwerkerleistung: Anschluss an Abwasserentsorgungsanlage steuerbegünstigt
Handwerker: Auch bei Vermittlung über Online-Portale steuerbegünstigt
Betriebs-Pkw: Leasing-Sonderzahlung in der Einnahmen-Überschussrechnung
Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief:
I. Beruflicher Bereich
1. Auswärtstätigkeit: Steuerfreie Erstattung der Monatskarte des ÖPNV möglich
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2. Auswärtstätigkeit: Bei Nutzung eines fremden Pkw doch Km-Pauschale absetzbar?
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3. Berufsausbildung: Was beim dualen Studium steuerlich absetzbar ist
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4. Fortbildung: Sky-Abonnement bei einem Bundesligatrainer als Werbungskosten?
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5. Weihnachtsfeier: Wie das Finanzamt stiller Zuschauer am Gabentisch bleibt
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6. Verdienst: Erhöhung des Mindestlohns zum 1. Januar 2017
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II. Privater Bereich
1. Vorsorge: Selbstbehalt in der Krankenversicherung keine Sonderausgaben
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2. Ehescheidung: Prozesskosten für Zugewinnausgleich nicht abzugsfähig
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3. Geschiedene: Zahlung zum Ausschluss des Versorgungsausgleichs absetzbar
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Xxxx xxxx Xxxxxxxxxx xxxx xx xxxx: Xxxxx xxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xx XxxxXxxxxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx, xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx Xx. x xxx x XXxX xxxxx.
xxxxxx
4. Pflegebedürftige: Welche neuen Pflegegrade der Hilflosigkeit entsprechen
Xxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxxxx XxxxxxxxxxxxXxxxxxxxxxxx, xxx xx xxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx. Xxx Xxxxxxxxxxxxx xXxxxxxxxxxx "X"x xxx Xxxxxxxxx xXxxxxxxxxxx "Xx"x xxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx x.xxx XXX xxx xxx XXxXx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx XXX xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxx. x XXxXXx.
Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx, xxxxx Xxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx "X" xxxxxxx xxxx xxx Xxxxxxxxxxx XXX xxx.
XXXXXXX xxxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxxxxxx x XXX XX" xxx xx.xx.xxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxx xx xxxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxx, xx xxxxxx xx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx XXX XXx.
Xxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxx xxxx Xxxxxx xx x.x.xxxx xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxx x xxx xxxxx xxxx xxxxxxxxxxx Xxxxxx x xxx Xxxxxxxxxxx XXX xxx Xxxxxxxxxxx "X" xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xxxxxx xxxxx Xxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxx "X" xxxxxxxxxxx.
XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxx "X" xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx x xxxx x xxx, xxxxxxx
x xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xxx x.xxx XXX xxx
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xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxxx.
Xxx xxxx Xxxxxxxxxx x xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx XX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxx x xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx XXX xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx XXX.
xxxxxx
5. Spenden und Mitgliedsbeiträge: Die Attac-Organisation ist gemeinnützig
Xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxx x.X. xxx Xxxx xx XxxxxxxxxxXxxx. Xxx Xxxxxxxxxxxx xxx xxx Xxxx xxxx xx.xxx Xxxxxxxxxx. Xxxxx xxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxx. Xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XX xxx Xxxxxx xxx xxx XXX.
Xx Xxxxx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xx xxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XxxxxxXxxxxxxxx x xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXX xx xx xx, Xx. xxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxx xxxxx xxxxxxx xxxx, xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxx xxxxx xxxx xxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx Xxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx Xxxxx xxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x xxxx xxx Xxxxx xx xxxx! xXxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxx.
xxxxxx
III. Kinder
1. Familienförderung: Steuerliche Verbesserungen im Jahre 2017
Xxxx Xxxxxxxx xxxx xx x xxx xxxxx xxxx xxx xxxx x xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxx:
- Xxxxxxxxxx: Xxx Xxxxxxxxxx xxxx xx x Xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx XXX xxx xxxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxx XXX. Xx Xxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxx xx xxxxx x Xxxx xxxxxxxxx.
- Xxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx x.xxx Xxxx xxx x.xxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxx. xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx x.xxx XXX xxx x.xxx XXX. Xx Xxxxx xxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxx xxx x.xxx Xxxx xxx. x.xxx Xxxx.
- XXXxXxxxxxxxxx: Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxxxxxxxxxxx x.xxx XXX.
- Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xxx XXX xxx xxx XXX xx Xxxx xxx Xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx Xxxxxx xxx xxxxx xxxxx Xxxxxx xxx Xxxxx XXxXxxxxxxxxx xxxxxxxxxx xxxx.
- Xxxxxxxxxxxxxxxxxxx: 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 Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxxxx xx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx XXX xxx xxxx Xxxxxx xxx x. xxx xxx xx. Xxxxxxxxxx xxx XXX.
Xx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxx:
x Xxx Xxxxxxxxxxxx xxxx xxx xx xxx xx Xxxxx xxxxxxxxx.
x Xxx xxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxxxxxxxxx.
x Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxx Xxxxxx xxx xxx x. Xxxxxxxxxx xxx xxx XXX xxx xxx XXX xxx xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxx xxx XXX xxx xxx XXX.
xXxxxxxxxx: Xxxxxx Xxxxxx, xxxx xxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx x.xxx XXX xxx x.xxx XXX. Xxxx xxxxxxx Xxxxxxxxx xxxxxxx xxx x.x.xxxx xxx x.xxx XXX.
xxxxxx
2. Trennungskinder: Erhöhung des Kindesunterhalts nach Düsseldorfer Tabelle
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.
XXXXXXX xxxxxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
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XXXXXXX: Xxx x.x.xxxx xxxx xx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxx.
xxxxxx
III. Nebentätigkeit
1. Pflegetätigkeit: Zwei Verbesserungen für pflegende Angehörige ab 2017
Xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx x xxx x xxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXX XXXx.
XXXXXXX xxxxxx xxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxx:
- Xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx x xxx x xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx, xx Xxxxx xxxxxxx.
- Xxxx xxxx Xxxxxxxxxxxxxx x xxxxx xxx xxxx Xxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx x xxx x xx xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxx Xxxx xx xxx Xxxxx, xxxxxx.
xxxxxx
2. Asylbewerber: Neuer Freibetrag für Einnahmen aus ehrenamtlicher Tätigkeit
Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx x xxx Xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxxxx x xxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx x xx. XxxxxXX xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxx xxxxx xx Xxxxxxxx, xx xxx xxxxxxxx XxxxxXX x xxxxxx xxx XXX XX xxx XXX XXX x xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.
Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.
XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxx xxxx Xxxxxxxxx, xxx xxxx xx x Xx. xx, xx, xxx xxxx xxx XXxX xxxxxxxxxx xxxx, xxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XxxxxxXx.
Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx x Xx. xx XXxXx xxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx x Xx. xxx XXxXx.
Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxxxxXx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxx.
IV. Kapitalerträge
1. Lebensversicherung: Tarifumstellung keine steuerschädliche Vertragsänderung
Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx "xxxxxx Xxxxxx" xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx x Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x:
- Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx "xxxxx Xxxxxxx", xxx xxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx.
- Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx "xxxxx Xxxxxxx", xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxx xxxxxxx. Xxxx xxx "xxxxx" Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxx.
XXX: Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx.X. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx.
Xxxxx xxxxx Xxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxxxxxx xxxxxx, xxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxxxxx.
xxxxxx
2. Argentinien-Anleihen: Was beim Rückkaufangebot steuerlich zu beachten ist
Xx Xxxxxxx xxxx xxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx: Xx xxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
xxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxx xxx xx xxx XxxxXxxx, xxx xxx xxx Xxxxxxxx xxx XxxxxXxxxxxxx xx Xxxxx xxx xxxx xxxxxxxxxxxxxx xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxx. Xxxxx xxx xx xxx XXXxXxxxxx xxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxxxxx xxxxx xxx Xxxx xxx.
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- Xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xx Xxx. x Xxxx x Xx. xx XXxXx.
- Xxxxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
- Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx "Xxxxxx XXX" xxxxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx.
- Xxxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx xxx "Xxxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxx xxx "Xxxx Xxxxx Xxxxxxxxxx" Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xx x xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x xxx xxx Xxxxxxxxxxxxxxxx xxx xxx x xxxxxxx xxxx.
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3. Bausparvertrag: Anspruch auf Erstattung der Darlehensgebühren verjährt bald
Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxxx. Xxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxx Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx Xxxxxxx x.X.
V. Eigenheim und Vermietung
1. Wichtig für Mieter und Vermieter: Wohnungsgeberbestätigung nur bei Anmeldung
Xxxx xxx x. Xxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxx Xxxxxx. Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxx xxxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxxxx xx xxx xx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx.
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2. Handwerkerleistung: Anschluss an Abwasserentsorgungsanlage steuerbegünstigt
Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx x, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxx xx xxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx. Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxx xxxxxxx xx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
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Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxx, xx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx "xx Xxxxxxxx" xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx xxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx.
XXXXXXX: Xxxx Xxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX xxxx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx.
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3. Handwerker: Auch bei Vermittlung über Online-Portale steuerbegünstigt
Xxx xxxxxxxxxx XxxxxxxxxXxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxx, xxxxxxxxxx. Xxxx xxxxxxx Xxx Xxxxx Xxxxxxx xxx, xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx Xxxxx xxxxxxxxx Xxxxxxx xxx. Xxx XxxxxxxXxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx.
XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx, xxx xxx XxxxxxxXxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxx xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, Xx. xxx:
x Xxx xxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxxx Xxx, xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx. xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxxxxx.
x Xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx.
x Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxx, xx xxx xxxx xx Xxxxxxx, xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
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VI. Renten und Pensionen
1. Steuerliche Hinweise für Neurentner und Neupensionäre des Jahres 2016
Xxx xx Xxxx xxxx xx xxx Xxxxxxxxx xxxxx xxx xxxxxxxx Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx, xxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
Xxx xxxxxx xx Xxxxx xxxxxxx: Xx xxxxx xxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx, xxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx. Xx xxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, XXXxXxxxx, Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx.
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2. Vorsorge: Absenkung des Abzugshöchstbetrages für Rentner und Pensionäre
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 xxx xxxx xxx Xxxx xxxxx xxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx, xx xxxx Xxx xxx xxxx Xxxxxxxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx xxx xx Xxx. xx XXxXx.
Xx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx: Xxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xx Xxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxx xxxx xx xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxx, xxxx xxx xxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xx xx x xxx Xxxxxxxxxxxx xxxxxxxx xxxx.
XXXXXXX xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxxx 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.
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3. Bahnpensionäre: Rabattfreibetrag auch für Pensionäre des Eisenbahnvermögens
Xxxxxxxxxxx xxx Xxxxxxxxx Xxxx XX xxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxx xx x.xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xx xxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxx xxx XxxxxxxxxxxXxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.
Xxx xxxxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxx XX. Xxx Xxxxx xxx, xx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx.
Xx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx XxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxx Xxxx XX x xxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx xx xx Xxx. x Xxxxxxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx XX XX xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxx xx xxx Xxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxx. Xxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx.
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VII. Selbstständige
1. Betriebs-Pkw: Leasing-Sonderzahlung in der Einnahmen-Überschussrechnung
Xxx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxx xxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx xx xxx xx x xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx x xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxxxxx xxxxxxxx: Xxx xxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxx Xxxx xxxx xxxxx xx x xxxxxxxx xxx xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxx xxxx xx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xx x xxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxxxx xxxxxxx
XXXXXXX xxxx xxx XXX XxxxxxxxxxXxxxxxxxx xxxxxxx, xxx xxxx xxxx XxxxxxxxxXxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxx xxxxx xxxx! xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx Xx. xxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxx xxxxxx xx xxxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
x Xxxxxxxxx xxxx xx xxxxxx Xxxx: Xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx x xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx x xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.
x Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxx, xxxx xxxxxxxxx xxx XxxxxxxxXxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX.
Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xx. Xx Xxxxxxxx xxxxxxx xx xxx XxxxxxxxXxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX. Xx xxx Xxx xx Xxxxxxxx xxxxxxxxxxxx xx xxxx xxx xx x xxxxxxxxxxx xxxxxxx xxxx, xxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx xx x.
Xxxx xx Xxxxxx xxxx x xxxxxxx xxx XXxxXxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxx x xxxx xxx Xxx xxx xxxx xx xxxx xxxxxxxx Xxxxxx xxxxxx xx xx xxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx Xxxxx: Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xx xx.xxx XXX xxxxxx xxx xx.xxx XXXx xxxxxxxx xxxxxx.
XXXXXXX: Xxx xxxxx XxxxxxxxXxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxXx.
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2. Tagesmütter: Wie Vergütungen für Kinderbetreuung steuerlich behandelt werden
Xxxx xxx x. Xxxxxx xxxx xxx xxxxx Xxxx xx xxxxxx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx. Xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx x xxxxxx xxxx Xxxxxx xxxxx xxxx Xxxxxx x xx xxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx xxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx x xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx:
- Xxxxxxx xxx Xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX.
- Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxx Xxxxxx xx xxxxxx x xxxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx, xxx xxx xx xxx Xxxxx Xxxxxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xx XXxX.
- Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxx XXX xx Xxxx xxx Xxxxx xxx xxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxx.
- Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XXX x xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxx.
- Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxxxx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxxxxx.
- Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xx Xxxxx xx xxxxxxxx xx Xxxxxxxxxxxx xx Xxxxx.
XXXXXXXXX: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXXX. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x xxx x XXX XXXX xxx x Xx. x XXxXx.
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VIII. Steuergrundlagen
1. Verbindliche Auskunft: Die formelle Auskunft ist für das Finanzamt bindend
Xxx xxx Xxx xxxxx, xxx xxxxxxxx xxxxxxx. Xxxx xxxx Xxxxxxxxx xxxxxxx Xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxx xxxxxxxxxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxx xx xxxx xx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxx xx xxxxxx x xxx xxx xxxxx xx xxxxx! xxx xx XXx. Xxx Xxxxx xxx: Xxx xxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxxx xxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xx xxxx xxxxxx xxxxxxxx "xxxxxxxxxxxx Xxxxxxxx" xxxxxxxx, xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx. Xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx "xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
Xxx Xxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxx XXXX xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx XXXX XXXX xx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx. Xxxxxxxxxxxxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxxx xx Xxxx xx xxxxxxxxxxx xxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxx xxxxxxx. Xxxx xxx x.xx.xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xx.xxx XXX xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx xxxx xxxxx Xxxxxxx xxxxxxx.
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2. Kirchensteuer: Nachzahlung für den Erblasser beim Erben abzugsfähig
Xx xxx xxxxxxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxx xxxx xxx Xxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxx xxxx xx xxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx xxxx.
Xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxxxxxxx: Xxxx xxx Xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.
- Xxx Xxxx: Xxx Xxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxx xxxx xxxxxxxxxx. Xxxx xxx Xxx xxx Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxx. Xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
- Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xx Xxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxxxx xxx Xxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxx xxx Xxxxx xxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
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IX. Soziales
1. Pflegeversicherung: Erhöhung des Beitragssatzes
Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxx Xxxxxx x,xx x. Xxxxxxxxxx xxxxx xx Xxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxx xxx xx XXX XXx.
XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxxx x,xx x, xxxx Xxxxxxxxxx x,x x xxx xx Xxx. x XXX XXx.
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 xxxxxx |
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2. Krankenversicherung: Höhere Einkommensfreigrenze 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.
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X. Schenkung und Erbschaft
1. Erbschaft: Geringer Freibetrag bei nichtehelicher Lebensgemeinschaft rechtens
Xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxxx Xxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxx. Xx xxxxx Xxxxxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxx x xxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxx xxxxxx.
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