SteuerSparbrief - Archiv

Der Online-SteuerSparbrief erscheint monatlich im Umfang von rund 16 Seiten und ist Teil des Abonnements von Steuerrat24. Die aktuelle Ausgabe steht jeweils ab Monatsbeginn zum Abruf in der Rubrik "SteuerSparbrief" bereit.

Falls Sie eine frühere Ausgabe versäumt haben, können Sie hier die letzten Ausgaben des SteuerSparbriefs aufrufen.

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Lohnsteuerermäßigung: Ab Januar 2022 mehr Netto vom Brutto
Firmenwagen: Antworten auf zahlreiche Zweifelsfragen zur Einzelbewertung
Internetnutzung: Was der Arbeitgeber an Kosten ersetzen darf
Haushaltsnahe Dienste: Entweder Steuervorteil oder Behinderten-Pauschbetrag
Hilfe für Kinder und Jugendliche: Steuerregeln für Pflegeeltern und Betreuer
Aktien: Urteilsserie des BFH zu Auslandsaktien
Eigenheim: Vorsicht bei Verkauf nach Trennung - Spekulationssteuer droht

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

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I. Beruflicher Bereich

1. Auslandsreisen:
Verpflegungs- und Übernachtungspauschalen 2022 unverändert

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2. Lohnsteuerermäßigung:
Ab Januar 2022 mehr Netto vom Brutto

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3. Lohnsteuerermäßigung:
Vom Weihnachtsgeld 2021 mehr steuerfrei erhalten

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4. Firmenwagen:
Fahrtenbuchmethode trotz fehlender Tankbelege anwendbar?

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5. Firmenwagen:
Antworten auf zahlreiche Zweifelsfragen zur Einzelbewertung

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Ist eine genaue Aufzeichnung wirklich erforderlich?

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Ist ein unterjähriger Wechsel der Methoden zulässig?

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Welche Pflichten haben die Arbeitgeber?

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Können Arbeitgeber Lohnsteueranmeldungen unterjährig ändern?

Xxx xxxxxxxxx Xxxx: Xxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx xxxx, xx xxxxxxx Xxxxx xx xxx Xxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxx xxx xxxx xxx Xxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxx xxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxx xxxx xx Xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx, xx xxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxx xxx x,xx xxXxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxx: xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxxx xxxxxxx xxx xxx XXxXx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxx xxx xxxx xxxxxxxxxxx xx Xxx xxxxxxxxxxxxxxxx xXxxxxx: XxxXxx XxxxxxxxxxXxxxxxxx xx.x.xxxx, XX xxx x X xxxx x xxxx.

Ist die Einzelbewertung auch bei Selbstständigen anwendbar?

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx XxxxxxxxxXxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx x,xx x xxxxx xxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxx xxxx Xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxxx xxxx xxxx Xxxxx xx Xxxxx Xxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

6. Internetnutzung:
Was der Arbeitgeber an Kosten ersetzen darf

Xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx x xxxxx xxx xxx xxxx xxxxx xxx Xxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx xxx xxxx xxxx xx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx

Xxx Xxxxxxx xxxxxx xxxx xx X xx.x Xxx. x xxx XxxxxxxxxxxXxxxxxxxxxx, xx xxx xx xxxxx xxxxxxx xxxxxx: Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xXxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx XXX xx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx. Xx xxxxx xxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx.

Xxxx Xxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx, xxxx xxxxxxx xx XXX, xxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxx xxxxxx xx xxxxxxx. Xx xx xxxxxxxx xx xxxxx: xx XXX xxxx xxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxx X x.xx Xxx. x XXxX xxxxxx: "Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx XXX xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx." Xxxx xx Xxxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"xxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx

xxxxxx

7. Berufliche Krankheitskosten:
COVID-19 als Berufskrankheit oder Arbeitsunfall

Xxxx XXXXXxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxx xxx XXXXxXxXxxxXxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xx XXXXXxxx xxxxxxxxxXxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

xxx XXXXXxxx xxx Xxxxxxxxxxxxxxx

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxx x xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxx xxxxx xxx Xx. xxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxx". Xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx Xxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx XXXXxXxXxx xxxxxxxxx xxxxxx xxx xxxxxxx xx XXXXXxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxxx x.X. Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxx xx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxx.
Xxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxxxxxxx Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxx "xx xxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx" xxxx, xxxxx xx xxx xxx Xxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx. Xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxx xx xxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xx.x.xxxx xxxxxxxxxxxxxxxx.xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxx Xxxxx xxxxxx. Xx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxx xxxxx XXXXxXxXxxxXxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx, xxxx xx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxx xxx XXXXxXxXxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx.

xxx XXXXXxxx xxx Xxxxxxxxxxxxx

Xxxxxxx xxxx Xxxxxxxxx xxx xxx XxxxxxxXxxxx XXXXxXxXxx xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx.X. Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x.x.x xxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx x"Xxxxxxxxxxx"x xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxx xxx xxx xxxxxxxxxx Xxxxx.

Xxxxxxxxxxxxx xxxxxx, xxxx xxxxx Xxxx xxx Xxxxxxxxx xxxxxxx xxx, xxxxx xxx XXXXxXxXxxxXxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx x.x.xxxx xxx xxx XxxxxxxXxxxxXxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx. Xxxxxxx xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxxxx xxx xxxx Xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxx XxxxxXxxxxXxxxxx xxxx xxxx XXXxxXxxxx xxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx xxxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxxx xxxxx XxxxxXxxxxXxxxxxxx xxxx xxxxx XXXxxXxxxx xxxxxxxx.
Xxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xx Xxxxxxxxxx xxxxxxxxxx, xxxx xx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx.X. xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx.
Xxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxx xx xxx Xxxxx xxxx XXXXXxxxxXxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx.

Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx, xx xx xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxx. Xx Xxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxx Xxxxxxx, xxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxx xxx XXXXXxxxxXxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx.

XXXXXXX xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx xxx xx.x.xxxx xxxxxxxxxxxxxx.xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xXxxxxx: Xxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx

XXXXXXXXX: Xxx xxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx, xxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxx. xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxxxxx.

xxxxxx

8. Geringfügige und kurzzeitige Beschäftigung:
Keine Lohnzahlung im Lockdown - BAG hat entschieden

Xxx Xxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxx Xxxxx xxx Xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx, xxx xxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx XXxxxxxxxXxxxx XXx. Xxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XxxXX. Xxxxxxxxxxxxx, xxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxx xxxxx, xxxxxxxxx xx xxx xxxxxx xxxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxx, xx xxx xxxxxx xxxx Xxxxxxxxx Xxxxx xxxxxxxx xxx xx xxx xxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxxx XxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx"Xxxxxxxxx" xxx Xxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxx xx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

Xxx Xxxx: Xxxx Xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx XXX. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx" xxx Xxxxxx Xxxxxxxxxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxxxxxx. Xxx xxxxx Xxxxx xxx xxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxx Xxxxx xxxx, xx xxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxxx x xxx xxxx x xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx XXXXxXxXxxxXxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxx xxxxxxx Xxxx xxxxxxxxxx xxxx xxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxx: Xx xxx Xxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxx xx. Xxxxxxxx xxxx xx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.

xxxxxx

II. Privater Bereich

1. Behinderung:
Entweder Pauschbetrag oder Steuervorteil für Haushaltsdienste

Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx"Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx"xxxxxxxxx xxx Xxx. x XXxXx.

Xxxxx xxxxx xxxxx Xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx, xx xx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxx xxxxx. Xx xxxx xxxx: Xxxxxxxx x xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.
Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx: Xxx xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxx: Xxxxxx x xxx xxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxx xxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxx xxx,xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxx, xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx, xxxxxxx Xxx xxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx Xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xx. Xxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xx, xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx. Xx xxxxxxxx xxxx: Xx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxx xxxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxXxxxxx. xxxxxx, Xxxxx xxx. Xxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

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XxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXxXx

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Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxx XXxXx

xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx

xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

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Xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxx. Xxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xx. Xxxxxxx Xxxxxx, xxx xxx Xxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx xxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Spenden:
Eine Zweckbindung bei Spenden ist steuerlich unschädlich

Xxxxxxx xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx, x.x. xxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxxxx, xxxxxxxxx xxxxxx. Xxxxxxx, xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxxx xxxxxxxxx xX xxx.x Xxx. x Xxxx x XXxXx. Xx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx x xxxx xxxxxxxxx x xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx, xxxxx xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx, xxxx xxxxxxxxxXxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx Xxxxx xxxxx xxxxxxxxxx Xxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxx. Xxxxx xxxxx xxxx xxxxx xxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx x.X. xxxx Xxxxxxxxxxxxxxx, xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxx: Xxxx Xxxx xxxxx xxxxx xx Xxxxxxxx xxxxxxxx "Xxxxxxxxxxx" xx xxx Xxxx xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxxx xxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.
Xxxx Xxxxxxxxxx xxx XXX xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx. Xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxx. Xxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxxxxxx xxxx xxxx Xxxxxx xxxx "xxxxxxxxxxxxx" xx Xxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx.

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

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xxxxxx

III. Kinder

1. Kindergeld:
Zeitpunkt des Beginns und des Endes eines Hochschulstudiums

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx: Xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx, x.X. xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, x.X. xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxx xXXxXxxxxxxxxx xxxx, X xx.xx, Xxx. xx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx. Xxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxxxxxx xxxxxx xxxx xxxxx Xxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xXXxXxxxxxxxxx xxxx, X xx.xx, Xxx. xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

xxxxxxXxx Xxxx: Xxx Xxxxxxx xxx xx Xxxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx"Xxxxxxxxxx" xxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxx Xxxxxxx xxxx xxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxx Xxxx Xxxxxxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xx. Xx Xxxxx xxxx xxxxxx xxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xx Xxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxxx Xxxxx xxxx xxxxx xxx Xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxx xxxxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.
Xxx XXX xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xx, xx xxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxx. Xxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx, xx xxx Xxxx xxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxx Xxxx xxxxxxx xxxx, xxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxx xxx xxxx, xxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxx xxx. Xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxx Xxxxxxx xxxx xxxxxx xxxxxxxx xxxxx.

Xxx xxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxx xx xxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx Xxxx Xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxx xxx xxx xx Xxxxx xxxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxxx, xxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx x xxx xxxxxxx xxxxxxx xx xxxxxx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

IV. Nebentätigkeit

1. Zensus 2022:
Aufwandsentschädigungen für Ehrenamtler sind steuerfrei

Xx Xxxx xxxx xxxxxx xxxxxxxxxx xxxxxx xxx xx xxxxxxxxx Xxxxxx x xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx x xxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx, xxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx, xxx xxx xxxxxx xxx xxxxxxxx. Xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xx xxxxx XXxxxxxxx Xxxxxxxxxxx xxxx, xxx xxxx xxxx xxxx xxxx Xxxxx xxxxxxxxxxx xxxx. Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxx xxxx xx xxx Xxxx xxxx xxxxxxxxxx xxxx.xxxxxxxxxx.xxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx Xxxx xxxx xXxxxX xxxxx xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxx. x XxxxX xxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xX xxxx.x.xxxxx Xx xxx xxxxxxxxx xxx.

xxxxxx

2. Ehrenamt:
Ehrenamtsfreibetrag bei nur teilweise gemeinnützigen Zwecken

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx x.x. xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx XxxX xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XXXX X xxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx XxXxxX xxx Xxxx xx X xxxxxx. Xxx Xxxxx X xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxXxxX. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxx xx xxx Xxxxx xxx X xxxx. Xxx Xxxxxxx xxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xxx XXX. Xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx XXX. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx XxXxxX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx, xxxx xx Xxxxxxx xxx Xxxxxxxx xxx XxXxxX xxxxxxxxxxxxxxx Xxxxxxx xxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xXXXX X xxxxx. Xxx Xxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx XxxX, xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxxx xx x Xx. xxx XXxX xxxx xxxx xxx xxx Xxxx xxxxxxxxxxxxxxxx xxx, xxx xxxx Xxxxxxxxxx xxx XX xxxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx xxxx xx xxxxx Xxxxxxxx xxx Xxxxxxx xxxxxx xxx xx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

xxxxxx

2. Hilfe für Kinder und Jugendliche:
Steuerregeln für Pflegeeltern und Betreuer

Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xx Xxxxxx xxxx xx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xx XXX XXXX xxxxxxxx, xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xx xxxxxxxxxxx.

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XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xx XXX XXXX xxxxx xxxx, xxxxx Xxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xx xxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxx, xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxXxxxxxxxx xxx xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxx Xxxx, xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx x xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxx xxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx.

xxxxxx

V. Kapitalerträge

1. Aktien:
Steuerneutrale Zuteilung von Hewlett-Packard-Aktien per Spin-off

Xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx Xxxxxxxx xxx. Xx xxxxx xxx Xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xxx. Xx xxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxx XxxxxxxxXxxxxxx Xxxxxxx xXXXx.

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Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxxx xxx XXX, xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx XXxXxxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxx XXX xx XxxxxxxxXxxxxxx Xxx. xXXXx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxx xxxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxXxxxxxx Xxxxxxxxxx Xxxxxxx xXXXx xxxxxxxxxxx xxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxxxx XxxxxXxxx Xxxxxx xxx XXX. Xxxxx xxxxxx xxx Xxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxx. Xxx Xxxxxxx xxx xxxxxxx xx xxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.
Xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxx xxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxx XxxxxXxxx xxxxxxxxxx Xxxxxx xx Xxxxx xxx Xxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx XXX xxx. XXX xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xx xxxxxxx xxxxxxxxxxxxxx XXXxXxxxxxx, xxxxxxxxx xxx x.x.xxxx, xxxx xXXXX X xxxxx, XXXX X xxxx, XXXX X xxxxx, XXXX X xxxxxx. Xx xxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxx Xxxxxxx X.X. xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xxx xx Xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxx. Xxxxxxxx Xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xXxxxXxxXxx xxx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx Xxxx xxx xxxxxxxx xxxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxx, xxxx xxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxxxxxx Xxx xxxx xxxxxxx xxx xxxxxxxx x xxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxx x.X. XXX Xxxx, Xxxxxx xxx xx.xx.xxxx, Xx. xx X xxxxx, XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxx xx xxxxx Xxxxx xxx xxx Xxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx "Xxxxxx xxx Xxxxxxx". Xxxx xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx, xxxxxxxxxxxx xxx. Xxx xxxx xxxx xxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx Xxx xxx Xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xx xxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxx xx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxxxxx Xxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx Xxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxx. xxxxxxxxxxxxxx xxx xx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx xxx xxx Xxxx xx xxxxxxxx.

xxxxxx

2. Aktien:
Zuteilung von PayPal-Aktien an eBay-Aktionäre nicht steuerpflichtig

Xxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxxxx Xxxx xx Xxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxx Xxxx xxx XxxXxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xXxxxXxxxxxxxxx xxxx xxx Xxxxxxxxx xxx XxxXxxxXxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxx xxxxx Xxxxxxxxx Xxxxxx xxx xXxx Xxx. xxXxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx XXxXxxxxxxxxxxx Xxxxxxxx. Xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxx xXxxxXxxxxxxxxxxxx XxxXxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xXxxxXxxxx xxxx XxxXxxxXxxxx. Xx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxx xx xxxx XxxxxxxXxxxxx xx xxxxx Xxxx xxx xx XXX xx Xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx. Xxx XXX xxx xxxxxx Xxxxxxxx xxx xxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxx xxxxx XxxxxXxxx xxx xx Xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx, xxx xxxx xx xx Xxx. xx Xxxx x XXxX xxxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxx XXxxxxxxxxxxxxxxx XxxxxXxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx XxxXxxxXxxxxx xxxx xxx xXxxxXxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxx xxx xx xxxxxxxx, xxxx xxx XxxXxxxXxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx x xxxxxxxx x xx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxx xXxxxXxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxx, xxxx Xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxxx Xxx xxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.

xxxxxx

3. Aktien:
Steuerbare Zuteilung von Verizon-Aktien durch Vodafone

XxxxxxxxxXxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxx xxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxx XxxxxxxXxxxx x"XxxxxxxxxXxxxxxxxxx xxxxxxxxxxxx"x. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxx, xx xxx xxxxxxxxxxxx Xxxxx Xxxx xx xxxxxx. Xxx xxxxxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx. Xxxx xxx Xxxxx xxxx:

Xxx Xxxxxxx xxxxx xx xxxxxx Xxxxx Xxxxxx xxx Xx. Xxxxxxxx Xxxxx XXX xXxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxxxxxxxxxx, xxx xx xx Xxxx xxxx xxxxxxxxxxx xxxxx. Xxxxxxxx xxx xxxxxxxxxxx xx xxx Xxxxxxx xx xxx Xxxxxxxx x Xxx. xxxxxxxxx, xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxx Xxxxxxxx Xxxxxxx x xxxxxxxxx xxx. Xxx Xxxxxxxx Xxxxxxxx Xxxxxxx x xxxxx xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxx xx xxx XXxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxx Xxxxxxxx. Xx xxxx xxxxxxxxxxxx xxx Xxxxxxxx x Xxx. xxxx Xxxxxxxxxxx xx xxx Xxxxxxxx Xxxxxxxx Xxxxxxx x xx xxx Xxxxxxx Xxxxxxxxxxxxxx Xxx. xXxxxxxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx.
Xxx xxx Xxxxxxx xxx xx xxxxxxxxx xx Xxxxxxxxxx xxxxxx x.x. xx xxxxxxxxx Xxxxxxxxxx: Xx xxxxxxx xxx xxxxx XxxxxxxxXxxxxx xxxxxxxxx, xxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxxxxx xxx XxxxxxxxxXxxxxx xx Xxxxxxxxxxx xx xx x xxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xx xx xxxxxxx Xxx xxx Xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxxxxx xxx XXX xxxx xxxxx xx xxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxx xxxxxx:
Xxx Xxxxxxxxx xxx XxxxxxxxXxxxxx xxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x Xxxx x XXxX, xxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxx xxxxx xxxxxxxx. Xx xxxxxxx: Xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxxxxx Xxxxxxxxx xx XxxxxxxxXxxxxxx xxx xXxxxXxxXxxx.
Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxx x XXX xxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx. Xx xxxx xxxx xxx Xxxxxxxxx xxx xxXxxxxXxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx XxxxxxxxXxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx Xxxx x XXxXx, xxxxxxxxxx xxxx xxx Xxxxxxx xx xxxx. Xxx Xxxxxxx xxxxxxx xxxx xxx xxxxxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxxx.
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xxxxxx

4. Verluste:
Ausfall einer privaten Kapitalforderung wegen Insolvenz

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Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx "Xxxxxxxxxxxxx", xxx xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
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XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx "xxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxx: Xxxxx xxx xxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XxxX xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXXxxxxxxXxxxxxxxxxxxx.

Xxx xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx.
Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XxxX, xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XxxX xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx xxxx xxx xx xxx Xxx. x XxxX xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXX: Xxxxxxxx xxx xxxxxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xx xxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx, xxx xxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx: Xxxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx.xxx XXX xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXXXX: Xxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx Xxx xxx Xxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxx. Xxx xxxx xxx xxx xxxxxx Xxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Eigenheim:
Vorsicht bei Verkauf nach Trennung - Spekulationssteuer droht

Xxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XXxXx. Xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxx

xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx xxxx
xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxxx xx.

Xxxxxx xxxxx xxx Xxxxxx, xxxx xx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxx Xxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxx. Xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxx xxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxx xxxxxx, xx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX. Xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxxx xxxxx xxxx xx xxxxxxx, xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx: Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxxxx Xxxxxx xx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxXxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx.xxxxxxXxxx xxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxx.

Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxxxxxxxx xxx Xxxxxxx, xxxxx XxxXxxx xxx xxx xxxxxxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxx xxxxxx Xxxx xxx xxx Xxxxxxx xx xxxx xxx xxx xxxxxxxxxxx Xxxx xxx. Xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xx xxx XxxXxxx. Xxxx xxxxxxx xx Xxxxx xxxx, xxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxx. Xxxx xxxxxxx xx xxxxxxx Xxxxxxx xx. Xx xxxx xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxx Xxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxx. Xx xxx xx xxxxx xxxxxxxxx xxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxx xx xxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx. Xx xxxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxxx xxxxxx Xxxx, xxxxxxx xxxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxx xx xxxx xxxxxx: Xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx: XxxxxxxxxxXxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx. Xxxxx xxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xx xxxxxx.
Xxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xx xxxxxxx, xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxx xxx xxxxxxxxxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxxxxx xxxxx xxx Xxxx xxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxxxxxxxx.
Xx xxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx, xxxx xxxxx xxx Xxxxxxx xx xxx XxxXxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxx xxxxx xxx, xx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxx xxx Xx. XX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxx, xxxx Xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xx xxx Xxxxxxx xxx xxx Xxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xx xxx Xxxxxxx x xxxx xx Xxxxxxxxx x xxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx, xxxx xxx Xxxxxxx xxxx xx Xxxx xxx Xxxxxxx xxxxxxx xxx xx xxxxxxxxxxxxxx xxx xxxx xxxxxxxx x. Xxxxxxxxxxx xxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxx Xx. xx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

2. Gebäudeabschreibung:
AfA-Zeitraum kann nicht verlängert werden

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

Xxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxx XxX x xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxxx xxxxxxxxxxx. Xx xxxx xxxx Xxxx xxxxxx, xxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx "Xxxxxxxxxxx" xxxxx xxxxxxxxx xxxxxx xxxxxxx x xx xxxx xx xxxxx Xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxx: Xxx Xxxxxxxxxxx, xx xx x Xxx. x Xxxx x XXxX xxxxxx xxx xxx Xxxxxx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxx, xxxxxxxxxx xxx, xxx xx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx, xxxx XxxX, xxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx XxX xxxx xxx Xxxxxxxx xxx xxxxxxxxx x,xx x xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxx xx x Xxx. x Xx. x XXxX xxx xxxxxxxxx x x xxxxxxxxxxxxx xxx. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx XxxX Xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxx xxx xxxx xxxxxxxx xxx Xxxxx xxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx, Xxxxx xxx xxxx xxx Xxxx xxx XXX xxxxxxx xxxx xxxxxxxxx.
Xxx Xxxxxxxxxxx xxx XXX: Xxx xx xx x Xxx. x Xxxx x XXxX xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxx Xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx, xxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxx xxxxxxxxxxxxxxx xxx XxXxXxxxxx xx Xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx XxX xxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxxx XxXxXxxxxxxxxxxxxx xxxxxxxxxxxxxx.

xxxxxx

3. Fotovoltaik:
Bauabzugsteuer auch für Betreiber kleiner Anlagen

Xxxx xxxxxx xxxx xx xxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xX xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxx Xxxxxx xxxxx xxxx xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxxxx "Xxxxxx XXX" xxx "Xxxxxx X" xxxxxxx. Xxx xxxx xxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx, xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxx, xx xxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxx, xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxx xxxx xxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx x xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx xx x xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx x xxx XXX xxxxx xxxxxxxxxxxxxx xxx xxxxx xx xx. XXxXx.

XXXXXXXXX: Xxxx xxxxxxxx Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx:xxxxxx.xxxxxxxxxx.xxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx x xxx XxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxx, xxx xxx xx. Xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx Xxx xxxx xxxxxxxx:xxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxxx xxx xxx Xxxxxx xxxx "Xxxxxxxxxxx" xxx.

Xxx Xxxxxxxxxxx
Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx, xxxx xxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx.x. xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xX xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxx
Xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxx: Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxx Xxxxx xxxx xxxxxxx, xx xxx xxxx xx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx.

Xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xx xxx Xxxxxxxx xxx xxx XXX xxxx xxx xxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx:xxxxxx"Xx xxx Xxxxxxx xxxxx xxx. XxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxx, xxxx xxxxxxxxxxxxx xxxxxxx"xxxxxxxXXXxXxxxxx xxxx.xx.xxxx, X X xxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx "xx Xxx" xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VII. Renten und Pensionen

1. Frührentner:
Solarstrom-Nebeneinkünfte jetzt unschädlich für die Rente

Xxx xxx xx Xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxx Xxxxxxxxx xxxxxxx xxxxxx xx xxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx x Xxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxx xxx, xx Xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx.
Xxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx. Xxxxxxxxxxxxx xxxxxx xxxxx xxx XxxxxxxXxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx: xx.xxx XXX xxxxxx xxx xx.xxx XXX xxxxxx.
Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx "Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xxx. x XXX XX. Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx, x.x. xxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxxx.

XXXXXXX xxx xxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxXxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx, xxx xx xxxx xxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx "Xxxxxx XXX" xxx "Xxxxxx X" xxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X x x X xxxxxxxxxxxxx:xxxx. Xxx xxxx xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxx. Xx Xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.
Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxx. x Xxxx x XXxXx.
Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx XxxXxXx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxxx xxxxx "Xxxxxxx Xxxxxxxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

2. Betriebliche Altersversorgung:
Arbeitgeberzuschuss ab 2022 auch für Altverträge

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxx"x. Xxx xxx xxxxx xxxxxxx xxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxxxxx xx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx "xx xxxxxxxx". Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx, xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

Xx Xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx "xxxx Xxxxxx xxxxxxxxx": Xxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. xx XxxxXXXx. Xxx xxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx xxxx xxxx xxxxxxx, xxxx xxxx Xxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxx xxxxxx, xxxxxx xxxx xx xxx x. Xxxxxx xxxx. Xxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xx xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxx

xxxxxx

VIII. Selbstständige

1. Betriebseröffnung:
Anzeige nur noch elektronisch ans Finanzamt

Xxx xxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx xxxxxx xxxxxx xxxxxx xxx XxxxXxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xx Xxxx xxx Xxxxxxxxx xxxxxxxx xxx, xxx xxx xx xxxxxxxxxxxx xxxxx, xxx Xxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxxx.

Xxxx xxxxxxx xxxx xxx x.x.xxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxx xxxxx Xxxxxx xxxxxxxxx"Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx Xxx. xx XX, XXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxx xx x.x.xxxx xx Xxxxx x"Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxxx.

Xxx xxxxxx xxxx: Xxx Xxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXx.

Xx xxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxx. xx Xxxx x XXx.

Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx:

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Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx
Xx x.x.xxxx xxxxxxxxxxxx: Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxx
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XXXXXXXXX: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xx XxxxxxxXxxxxxxxx "Xxxx XXXXXX" xxxx.xxxxxx.xxx xxx Xxxxxxxxxx.

xxxxxx

2. Abmahnungen:
Der Kostenersatz unterliegt der Umsatzsteuer

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxx xx xxx Xxxx, xxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.x:

Xxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx xx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.
Xxx Xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxx Xxxxxx xx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxx.
Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xx xxxxxxxxx.

Xxxxxx xxxxxxxx xxx XXX xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx: Xxx xxxxxx Xxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxx. Xx xxxx xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x.xx.xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx:

Xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx xxx xxx XXX xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx.
Xx xxxxx xxxxxxxxx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxx xxx XXX xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxx xxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxxx xxxxx xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx. Xx xxx xxx XX Xxxxxxxxxx xxxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxx XxXx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxx xxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xX XX xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

xxxxxx

3. Neue Pflichten für Gesellschaften:
Beachten Sie das Transparenzregister

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx. Xxx xxxxx xxxxx xxxx xxxxx Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxx. Xxxx xxxxx xxxxx xxxxx: Xxx XX xxx xxxxx xxxx xxx xxxxxxxx Xxxxx xxxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx. Xx xx xxxxxx xxxxxxxxxxxxx: Xxx Xxxxx xxxx xxxxxx, xxx xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxx xxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxx xx Xxxx, xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxx Xxxxx xxxxxx, xxx xxx xxxxx xx xxx xxxxx. Xxxxxxx: Xxxx xxxx, xxxx xx Xxxxxx xxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx x xxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxx. Xx Xxxxxxxxx:

Xxxxxxx xx xx Xxx. x Xxxxxxxxxxxxxxxxx xXxXx xxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxxx, xxxx xxxx Xxxxxxx xxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx!

Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx XxxX, xxx XX, xxx Xxxxxxx, xxx XX xxx xxx XX. Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx XXX, xxx XX xxx xxx XxxX xxxxx Xx. XX. Xxx xxxxxxxx xxxx, xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx xxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxx" xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxx xxx, xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxx xx.X. xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx:

Xxxxxxxxxxxxxxxxxxxx, XX xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxx.
Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xx.x.xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.
Xx xxxxx xxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxx xxxxx xx xxx Xxxxxxx, xx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx xx.X. xxx xxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxx xxx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxx xxxx xx xxx "xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx". Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx XXXxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Bewirtungskosten:
Getränke und Snacks in Spielhallen nur begrenzt absetzbar

Xxxxxxxxxxxxxxxx xxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx xxxxxxx xxx xxx xxxxx "Xxxxxxxxx" xxx xxxx xxx xxxxx "Xxxxxxxxxxxxxx"x

Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxx Xxxxxxxxx xxxxx xxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx x xxxx Xxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxx, x.X. xxx Xxxxxxxxx xxx Xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxx: Xxxxx xxxxxxx xx xxxx xx "xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx", xxx xxx Xxxxxxxxxxx xxx Xxxxxx, Xxx, Xxxxxx, Xxxxxxx, Xxxxxxxxxx xxx. xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xX x.xx Xxx. x Xx. x XXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx, xxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxx" xxx Xxxxx xxx Xxxxxxxxxxxx xxxx, xxxxxxx xxxx "Xxxxxxxxx" xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxxx Xxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxxx, Xxxxxxxx XX X xxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxx

xxxxxx

5. Künstlersozialversicherung:
Abgabe bleibt in 2022 bei 4,2 Prozent

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxx xxx x,x Xxxxxxx xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxxxx xx,x Xxxxxxxxx Xxxx. Xxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxx xxx.xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxx x,x Xxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx.

xxxxxx

6. Eigengarantien:
Neue Übergangsfrist lässt Händler aufatmen

Xxxxx Xxxxxxxx, xxxxxxxxxxxx xx Xxxxxxx xxx XxxxXxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxx Xxxxxxx xxx Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx, xxx xxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxx. Xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxxx xxxxxxxx xxx xxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxxxx xxx Xxxxxxxxx, xxx xxx xxxxxx xxxxxxx, xx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xx xxx Xxxxxx xxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx xxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx. Xxx XXX xxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

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IX. Steuergrundlagen

1. Steuerzinsen:
Neufestsetzung wird bis auf Weiteres ausgesetzt

Xxx xxxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxx xxx. x Xxxxxxx xxxxxxxxx xxx xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxx! Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx xx xxx x.x.xxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx xxx xxx xx.x.xxxx Xxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, x XxX xxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx Xxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx xx.x.xxxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxxxxxxxxx. Xxx xxxxxx: Xxx xx xxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxxxx xxx xxxxxxxxxx xx Xxxxx xxx xxxxx Xxxxxx xxxxxxxxxx "xxx xxxx" xxxxxxx x xxx xxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx.
XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxx xxxx xxxxxxx xx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx xx.xx.xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxx xxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx.
Xxxxxxx xxxxxxxxxxx xxxx xx, xxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx:
Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xx x.x.xxxx: Xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx XXxxxX xxxxxxxx xxxx xxx xxx xxxxx x xxxxx xxxx xxxxx x xxxxxxxxx xxxxxx, xxxxx xx xxxxxx xx, xx xxxx xxxxx xxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xx xxx xxxxx xx xxxxxxxxx xxx: Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx "xxx xxxx" xxxxxx. Xxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx xx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxx. Xxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxx xxxxx xxxx xxx. xxxx xxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxx: Xxx Xxxxxx xx Xxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx x xxx xxx Xxxxxxxx xxx "xxxxxxxxxx". Xxxx xxx xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx. Xx xxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxx xXxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxxx.
Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xx.xx.xxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxx Xxxx xxxx x xxx xxxx xx xxxxxxxxxxx Xxxxx x xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx: Xxxx xxxxxx xxxxxxxxx x,x Xxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxx xx xxx xxx xxxxx Xxxxxx.

xxxxxx

2. Steuererklärung:
Sind Steuerformulare und -bescheide frauenfeindlich?

Xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxxx xxx Xxxx, xxxxxxx xxx Xxxx xxx Xxxx xxxx Xxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxx. Xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxx xxx xxxxx xx xxx xxxxxx Xxxxxx xxxxxxxxxxx.

Xxx Xxxxxx xx xxxxxxxxxXxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxx: Xxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxxxxx x xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx x xx xxxxxxx Xxxxxx xxxx xxx Xxxxx xxx Xxxxxx xxxxxxx xxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxx xxx Xxxx xx xxxxxxx Xxxxxx xx xxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxxxx xxxxx Xxxxx.

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

XXXXXXX xxx xxx XX Xxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxx xxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxx Xxxx xxxxxx xxx xxx xxx xxxxxxxxx Xxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx. xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx. Xx Xxxx xxxxx xxxx xxx Xxxx xxxxx xxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxx, xxxx xxx Xxxx xx xxxxx Xxxxxx xxxxxxx xxxxxx xxxxxx. Xxxx xxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx.

Xxx xxx xxxxx xx xx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxx xxx x.xx.xxxx xxx xxx "Xxx xxxx xxxx" x xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx x Xxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx

Xxx xxxxxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxx X" xxx Xxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxx xxxxx Xxxxxx, xxxxxx Xxxxxxx xx Xxxxxxxx xxxxx xxxxx. Xxxxx xxxxx xxx xxxxxxxx Xxxxxxxx, xxxxx xxx xxxxxxx Xxxxxxx xxxxx. Xxxx xxxxx xxxx xxxxxxxxxxx xxxxx, xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX: Xxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxxxxx xxxxxxxxxx, xxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxx xx xxxxxx. Xxx xxx xxxxx xxxxxx xxx xxxxxxxxxxx xxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxxxx. xxxxxxxxx xxxxx xxx Xxxxxxx xxx XX Xxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx xxxxxxx. Xxxx xxxx xxx xxxx xxxxx xxxx xxxxx.

xxxxxx

3. Steuererklärung:
Freiwillige Abgabe kann sich lohnen!

Xxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxxxxxxxxx, xx xx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx Xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxx xxxx xxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xx xxxx Xxxxxxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxx xxxxxx xxxxxx. Xxxxxx: xxxx Xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxxx Xxxxxx, xx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx!

Xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxxxx xxxxx:

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X. Ausland

1. Brexit:
Auswirkungen des Austritts Großbritanniens aus der EU auf die Rente

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SteuerSparbrief - Archiv

SteuerSparbrief November 2021

I. Beruflicher Bereich

1. Auslandsreisen: Verpflegungs- und Übernachtungspauschalen 2022 unverändert

2. Lohnsteuerermäßigung: Ab Januar 2022 mehr Netto vom Brutto

3. Lohnsteuerermäßigung: Vom Weihnachtsgeld 2021 mehr steuerfrei erhalten

4. Firmenwagen: Fahrtenbuchmethode trotz fehlender Tankbelege anwendbar?

5. Firmenwagen: Antworten auf zahlreiche Zweifelsfragen zur Einzelbewertung

Ist eine genaue Aufzeichnung wirklich erforderlich?

Ist ein unterjähriger Wechsel der Methoden zulässig?

Welche Pflichten haben die Arbeitgeber?

Können Arbeitgeber Lohnsteueranmeldungen unterjährig ändern?

Ist die Einzelbewertung auch bei Selbstständigen anwendbar?

6. Internetnutzung: Was der Arbeitgeber an Kosten ersetzen darf

7. Berufliche Krankheitskosten: COVID-19 als Berufskrankheit oder Arbeitsunfall

8. Geringfügige und kurzzeitige Beschäftigung: Keine Lohnzahlung im Lockdown - BAG hat entschieden

II. Privater Bereich

1. Behinderung: Entweder Pauschbetrag oder Steuervorteil für Haushaltsdienste

2. Spenden: Eine Zweckbindung bei Spenden ist steuerlich unschädlich

III. Kinder

1. Kindergeld: Zeitpunkt des Beginns und des Endes eines Hochschulstudiums

IV. Nebentätigkeit

1. Zensus 2022: Aufwandsentschädigungen für Ehrenamtler sind steuerfrei

2. Ehrenamt: Ehrenamtsfreibetrag bei nur teilweise gemeinnützigen Zwecken

2. Hilfe für Kinder und Jugendliche: Steuerregeln für Pflegeeltern und Betreuer

V. Kapitalerträge

1. Aktien: Steuerneutrale Zuteilung von Hewlett-Packard-Aktien per Spin-off

2. Aktien: Zuteilung von PayPal-Aktien an eBay-Aktionäre nicht steuerpflichtig

3. Aktien: Steuerbare Zuteilung von Verizon-Aktien durch Vodafone

4. Verluste: Ausfall einer privaten Kapitalforderung wegen Insolvenz

VI. Eigenheim und Vermietung

1. Eigenheim: Vorsicht bei Verkauf nach Trennung - Spekulationssteuer droht

2. Gebäudeabschreibung: AfA-Zeitraum kann nicht verlängert werden

3. Fotovoltaik: Bauabzugsteuer auch für Betreiber kleiner Anlagen

VII. Renten und Pensionen

1. Frührentner: Solarstrom-Nebeneinkünfte jetzt unschädlich für die Rente

2. Betriebliche Altersversorgung: Arbeitgeberzuschuss ab 2022 auch für Altverträge

VIII. Selbstständige

1. Betriebseröffnung: Anzeige nur noch elektronisch ans Finanzamt

2. Abmahnungen: Der Kostenersatz unterliegt der Umsatzsteuer

3. Neue Pflichten für Gesellschaften: Beachten Sie das Transparenzregister

4. Bewirtungskosten: Getränke und Snacks in Spielhallen nur begrenzt absetzbar

5. Künstlersozialversicherung: Abgabe bleibt in 2022 bei 4,2 Prozent

6. Eigengarantien: Neue Übergangsfrist lässt Händler aufatmen

IX. Steuergrundlagen

1. Steuerzinsen: Neufestsetzung wird bis auf Weiteres ausgesetzt

2. Steuererklärung: Sind Steuerformulare und -bescheide frauenfeindlich?

3. Steuererklärung: Freiwillige Abgabe kann sich lohnen!

X. Ausland

1. Brexit: Auswirkungen des Austritts Großbritanniens aus der EU auf die Rente

1. Auslandsreisen:
Verpflegungs- und Übernachtungspauschalen 2022 unverändert

2. Lohnsteuerermäßigung:
Ab Januar 2022 mehr Netto vom Brutto

3. Lohnsteuerermäßigung:
Vom Weihnachtsgeld 2021 mehr steuerfrei erhalten

4. Firmenwagen:
Fahrtenbuchmethode trotz fehlender Tankbelege anwendbar?

5. Firmenwagen:
Antworten auf zahlreiche Zweifelsfragen zur Einzelbewertung

6. Internetnutzung:
Was der Arbeitgeber an Kosten ersetzen darf

7. Berufliche Krankheitskosten:
COVID-19 als Berufskrankheit oder Arbeitsunfall

8. Geringfügige und kurzzeitige Beschäftigung:
Keine Lohnzahlung im Lockdown - BAG hat entschieden

1. Behinderung:
Entweder Pauschbetrag oder Steuervorteil für Haushaltsdienste

2. Spenden:
Eine Zweckbindung bei Spenden ist steuerlich unschädlich

1. Kindergeld:
Zeitpunkt des Beginns und des Endes eines Hochschulstudiums

1. Zensus 2022:
Aufwandsentschädigungen für Ehrenamtler sind steuerfrei

2. Ehrenamt:
Ehrenamtsfreibetrag bei nur teilweise gemeinnützigen Zwecken

2. Hilfe für Kinder und Jugendliche:
Steuerregeln für Pflegeeltern und Betreuer

1. Aktien:
Steuerneutrale Zuteilung von Hewlett-Packard-Aktien per Spin-off

2. Aktien:
Zuteilung von PayPal-Aktien an eBay-Aktionäre nicht steuerpflichtig

3. Aktien:
Steuerbare Zuteilung von Verizon-Aktien durch Vodafone

4. Verluste:
Ausfall einer privaten Kapitalforderung wegen Insolvenz

1. Eigenheim:
Vorsicht bei Verkauf nach Trennung - Spekulationssteuer droht

2. Gebäudeabschreibung:
AfA-Zeitraum kann nicht verlängert werden

3. Fotovoltaik:
Bauabzugsteuer auch für Betreiber kleiner Anlagen

1. Frührentner:
Solarstrom-Nebeneinkünfte jetzt unschädlich für die Rente

2. Betriebliche Altersversorgung:
Arbeitgeberzuschuss ab 2022 auch für Altverträge

1. Betriebseröffnung:
Anzeige nur noch elektronisch ans Finanzamt

2. Abmahnungen:
Der Kostenersatz unterliegt der Umsatzsteuer

3. Neue Pflichten für Gesellschaften:
Beachten Sie das Transparenzregister

4. Bewirtungskosten:
Getränke und Snacks in Spielhallen nur begrenzt absetzbar

5. Künstlersozialversicherung:
Abgabe bleibt in 2022 bei 4,2 Prozent

6. Eigengarantien:
Neue Übergangsfrist lässt Händler aufatmen

1. Steuerzinsen:
Neufestsetzung wird bis auf Weiteres ausgesetzt

2. Steuererklärung:
Sind Steuerformulare und -bescheide frauenfeindlich?

3. Steuererklärung:
Freiwillige Abgabe kann sich lohnen!

1. Brexit:
Auswirkungen des Austritts Großbritanniens aus der EU auf die Rente