Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxx xxxx

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Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxx, xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xx xxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxx xxxxxxxx.

Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx. Xxxxxxxx: Xxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx, xxxxxxxxxxx xxx
Xxxxxx X xxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxx xx Xxxxx x xxx Xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxx, xx xxxxxx. Xxxxx xx xxxx xxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxx xxxxx xxx Xxxx xxxx xxx Xxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxx "xxxxxxxx Xxxxxxxxx". Xxxxxxxx xxxxxx xxx xxxxxx Xxxx x xxxxxxxxx xxxxxxx x xxxx xxxxxx xxxxxx Xxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxx Xxxx xxx xxx xxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xx.xxx xxx xx.xxx Xxxx xxxxxxx xxxxx, xxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx xx.xxx Xxxx.

Xxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx xxxx: Xxxxxxxxx xxxx xxx xxxxxx. Xxxxxxxxx Xxx xxxxxx xx xxxxxxxxxxxx, xxx xxx xxx Xxxxxx XxXXX xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxx. Xx xxxxxxxx xxx Xxxxxxxx, xxx xxxx Xxxxxx, xxx xxx xxx Xxxxxxx xxxxxxx xxxxxx, xxxxxxxx xx Xxxxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxxxxx, xx xxxxxxxxxx xxxxxx. Xxxxxxxxx xxx xx xxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxx Xxxxxxxxxxx xxxxxx.

Xxxxxx xxx xxx xxx Xxxxxx XX. Xxxxxxxxxx xxxx xx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xx xxxxxxxxx XxxxxxxxXxxxxxxxx. Xx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxxx xxxxxxxxx"Xxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx", xxxxx xxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxx:xxxxxx"Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXxX Xxxxx Xxxxxxxxx xxxxxxxxx."xxxxxxXx xxxxxxxx xxxxx xxxxxx xxxxxxxx, xxx xxxx xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxx xxxxxxx xx xxxxxxxxxx. Xxx xxxxx: Xxxxxxxxx Xxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx x xxx xxxxxx Xxxxx xxx xxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx xx xxx Xxxx. Xxxxxxxxx xxx xx, xxxx Xxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxx Xxxxx Xxxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx Xxx xxxx XxxxxxxxxxxxxXxxxxxxxXxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx.

Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xx xxxx xxxx xxxxx xxxxxx xxxxx. Xxx xxxxxxx xxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxxxx xxx xxxxxx Xxxxxx Xxxx. Xxx xxxx xx xxxx Xxxxxxx xxxxxxxx xxxxx xx xxxxxxxx.

xxxxxxxxx, xxx xx Xxxxx: Xx xxx Xxxxxx X xxxxxx xxxx x xxx xxxxx xx Xxxxxxx x xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxxxx. Xxxxxxxx xx xxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xxx Xxxx, xx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxx. Xxx xxxxx xxx xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Verpflegungspauschalen:
Mitarbeiter des Ordnungsamts gehen zumeist leer aus

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxx xxxx xx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx. Xxx xxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxx XxxxXxxxxx xxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx, xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxx xxx xxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx, xxx xxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxxxxxx xxxxx xxx Xxxx xxxx xxxx.

• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxx xx xxx Xxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxx, xx xx xxxxx xxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx, xx xxxx Xxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxx xxx XXX xxxxxxx xxxx Xxxxxx.
• xxxxxxXxx Xxxxxxxxx xxx xx Xxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx. Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxxxxxxx. Xxxxxxx xxx xxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxx xxxx xxxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

2. Verpflegungspauschalen:
Müllwerker hat keine Tätigkeitsstätte am Betriebshof

Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxxx Xxxxxx, xx xxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx. Xxxxx xxxx xxxxxxxx xxxx, xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx, xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx, xxxx xx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX xxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxx xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxx: Xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx

xxxxxx

3. Verdienst:
Spesen als Teil des Arbeitslohns sind sozialversicherungspflichtig

Xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx XXX, xxx xxxxxx, xxx xx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxx, xxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxx Xxxxxx xxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxxx "xx xxx" xxxxxxx, xxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xx Xxxxxxxx, xx xxxxx xx xxx xxxxx Xxxx xxxxxxx, xxxx xxxxxxxx xx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X xx XX xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx, xxxx xxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx. Xx xxxxxx Xxxxxx xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxx xx Xxxxx xxx xx XXX xxxxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxx xx xxx xxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx. Xxx Xxxxxxx xxx XXX xxxxxxxx xxx xx.
• Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx: Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxx. "Xxxxxxxxxxx" xxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxx "Xxx xxxxxxxxxx xxx, xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx", xxxx xxxxx xxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Weiterbildungskosten:
Ungleichbehandlung zwischen Steuer- und Sozialrecht

Xxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx xxxxx xxxxxxx Xxxxxxxxxxx, xx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxx xxxx xx xx xxxxxx Xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx:

• xxx Xxxxx xxx Xxxxxxxxxxxxxx:xxxxxxXxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxx. x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xx Xxxx xxxxxxxxx.
• xxx Xxxxxxxxxx xxx Xxx:xxxxxxXxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxx xxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xx xx XXX XXX xxxxxxxxx xxxxxx, xxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxxx xx, xx Xxx. x Xxxx x XXX XXX, xx x Xxx. x XXXXx. Xxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxx xx Xx. x XXX XXXx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xx Xx. x XXX XXXx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.
• xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx xx xxx Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxxx xx x Xx. xx XXxX xxxxx xx xxxxxx Xxxxx xxxxxxxxxx.

Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xx xx. XXX XXX xxx Xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxx xxxxxxxxxxxxxxx xxxx xx x.xx.xxxxx.

Xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxx XXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

xxxxxx

5. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2021

Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx x xxxxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxx Xxx xxxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxXxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxx xxx xxxx xx xxx XX xxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxx xxxx Xxxxx: Xxx xxx Xxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx. Xxxx xxx xxxx xxx xxxxxxxxxx xx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx

XXXXXXX xxxxx xxx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx XXXX xxxxxxxxx xxxxx: Xxx XxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx,xx Xxxx xxx xxxx Xxxxxx xxx,xx Xxxx xxx Xxxxx. Xxx Xxxx xxxx xxxxxxxxx xxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.

Xxxxxxxx:
Xxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxx xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx x Xxxxx, xxx Xxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxx xxx,xx Xxxx. Xxxxxxxxx xxxx Xxx xx Xxxx xx xxx xx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx Xxx xxxx: xx.xxxxxxxxxxx : xxxxxxxxxxx x xxxxxxxXxxxx x xxx,xxxxxxxxXxxx xxxxxxxx.xxx,xxxxxxxxXXX

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxx Xxxxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx xxxxxxxxx

xxxxxx

6. Kurzarbeitergeld:
Verlängerung der Bezugsdauer

Xxxxxxxxxxx xxx XxxxxxxXxxxx xxxxx xxx Xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxx xxx, xxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxx xxx xxx xx xx Xxxxxx, xxxxxxxxxx xxx xxx xx.xx.xxxx, xxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XxxxxxxxxXxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxx xx xx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxxxx, xxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxx xxx xxx xx.x.xxxx. Xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x XxxxxxxX" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxx:

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xxxxxx

7. Kurzarbeitergeld:
Verlängerung der erhöhten Zahlungen

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx x,x xxxxxxxxxxx xxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx x xxxxxxxxx xxx xxx xx.xx.xxxx xxx xxxx xxx xxx xx.xx.xxxx:

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• Xxxxx Xxxxxxxxxxx xxxxxx xxx xxx xx.xx.xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxx xxx.

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xxxxxx

8. Kurzarbeitergeld:
Verlängerung der Hinzuverdienstregelung

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• Xx Xxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxx, xxxxx xxxxx xxxx xxx "xxxxxxxxxxxxxxxx" Xxxxxxxx.
• xxxxxxXx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xXxxxxxxxxxxxxxx xxx xxx XXXx, xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxx. x XXX XXXx. Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xx.x.xxxx xxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx XXXXXxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx XXXXXxxxxXxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

9. Arbeitslosengeld I:
Verlängerung des Bezugs bei Krankheit eines Kindes

Xxx xxxxxxxxxx xxxx, xxxxxxx xxxxxx xx Xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxx X. Xxx xxxx xxxx Xxxxxxxxxxxx xxx xx Xxxxx, xxxxxxxxxxxxx, xxx xxxxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xx xx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxx xxx xxx xx xx Xxxxxx xx. Xxxxxxxxxxxxx, xxx xxxxx xx Xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxx xxx xxxxxxx XxxxxxXxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx xx xx Xxxxxxx.

Xxxx Xxxxxxxxxxxxxxxxxxxx xxx XXX X xxxxxxx xxxx xx Xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxx xx xxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxx xxx xxx Xxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxx xxxxxxxxx xxx xxx Xxxxx xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x XXX XXXx.

• Xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxx xx Xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx xxxxxxxxxxx xxx xxxx Xxx. x XXX XXXx.
• Xxxx xxx Xxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxx xx Xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxx xxxx xxx xx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X xxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx: Xxxx xxx Xxxx xxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxx. x Xxxx x XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

10. Arbeitslosigkeit:
Meldung als arbeitsuchend und arbeitslos auch elektronisch

Xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx x xxxxxxxxxxx xxxx Xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx, xxxx xx xxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxx xxx xx XXX XXXx. Xxxxxxxxxxx xx xxxxxx Xxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX XXXx.

XXXXXXX xxxx xx xxx x.x.xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx Xxxx xxxxxxxx, xxx xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xx xxx xxx XXX XXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx" x XxxxxxxxxxxxxxxxxxXxxxxxx.

Xx xxxx xxxx xxx "Xxxxxxx xxx xxxxxxxxxxxxx" xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxx xxx xxxxxx Xxxxx, xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx xxx xxx "Xxxxxxx xxx xxxxxxxxxx" xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

xxxxxx

11. Firmenwagen:
Verschärfung für Hybrid-Elektrofahrzeuge

Xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx x Xxxxxxx xxx Xxxxxxxxxxxxx xXxxxXxxxxxxxXxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx.

• Xxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx:
• Xxx Xxxxxxxxx xxx XxxxXxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxx xxx x Xxxxxxx xxx xxxx xxxxxxxxxx,x Xxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xXxXx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx XXxxXxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx,xx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xx.xxx XXX.

Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.

XXXXXXX xxxx xx xx xxx x.x.xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx: Xxxx Xxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxx x xxx xxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx XXx xx xxxxxxxxxx Xxxxxxxxx xxxxx x"Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx.

• Xxxx Xxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xx xx xxxxxxxx. Xxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx XXx xx xxxxxxxxxx Xxxxxxxxx xxxxx.
• Xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx xx XXX xxx xXx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xx x.xxx XXX.

XXXXXXX: Xx xxx xxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx xxxxxx, xxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx "XxxxxxxXxxxxxxxxxxxxxxx" xxxxxxxx xxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxx xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Corona-Hilfe:
Verlängerung der Steuererleichterungen für Hilfeleistungen

Xxx xxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx XxxxxxxXxxxx xxxxxxxxxxxxx xxx xxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xxx xxx XxxxxxxXxxxx Xxxxxxxxxx".

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.xx.xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx xxx xxxxxx xxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx.

XXXXXXX xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxx xxxxxxxx xxxxxxxxxxx x xxx xxxx xxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxxx:

• Xxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxx: Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx
• Xxxxxx xxx Xxxxxxxxxxx
• Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxXxxxx
• Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx XxxxxxxXxxxx
• Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxxxXxxxx
• Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx
• Xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx

Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx

xXxxxxxxXxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XxxxxxxXxxxx.

xxxxxx

2. Krankheitskosten:
Aufwendungen für eine Leihmutterschaft nicht absetzbar

Xxxxxx Xxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx xxx "Xxxxxxxxxxxx". Xx Xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx XXX. Xxx Xxxxx xxx, xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, x.X. Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx, xxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxx xx xxx XXX xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, xx X xxxxxxx X, Xxxxxxxx XX X xxxxxx.

• Xxx Xxxx: Xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx Xxxxxxxxxxx xXXXx xxxxxxxx Xxxxxxxxxx xx Xxxxxxxx. Xxxxx xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxx xxx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxx xxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxx, Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx. xx.xxx XXX xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx.
• Xxxxx: Xxx Xxxxxxx xxxxxxxxxxxx xxxx Xxxxx xxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx XXX xxx Xxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxxx xxxx xxxxxxx xxxxxxx xxx. Xx xxx xxxxx xxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xx xxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxx: Xxx XX xxx xxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxxxxxxxxxx Xxxx xx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxx Xxxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxx xxx Xxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx

xxxxxx

III. Kinder

1. Trennungskinder:
Erhöhung der Unterhaltssätze

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

• Xx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxx x Xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x xxx Xxxxxxxxxxxxxxxx, xx xxx xxxxxxx xx xxx xx Xxxxxx xxx x, xx xxx xxxxxxx xxx xxx xx Xxxxxx xxx x xxx xxxxx XXXx. Xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxx xxxxxxxxxx xx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxx xXXXx. xxxx X X. xxxxx.
• Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.
  
  

Xx xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:

• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx.
• Xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxx xx xxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx XXX xxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxx XXX.

Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx x.x.xxxx xxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx xxx xxx. Xxxxxxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxx".

Xxxx Xxxxxxxxxxxxxxxxx xx xxx xx:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxx x.xxx XXXx xxxxx Xxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxx, "xxxxxxxxxx xxxxxxxxxxxxxxx" xx xxxx, xxxxxx xxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

Xxxxxx xxxxx xxx XXX xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxxxx xx Xxxxx xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxx XXX xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx "xxxxx xxxxxxxxxxxxxx" x x.x. xxx xx.xxx XXX. Xxx xxxxxx xxxxx Xxxxxx xxx xxx XXX xxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xx xxxxxxx.

Zahlbeträge

Xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxx Xxxx xxxxxxx xxx XXX, xxxx xxx xxxxxx Xxxx xxx XXX xxx xxx xxxxxx xxx xxxxx xxxxxxx Xxxx xxxxxxx xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Trennungskinder:
Erhöhung des Unterhaltsvorschusses

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

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

XxxxxxxxxxXxxxxx xx xx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx

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

xxxxxx

3. Familienförderung:
Erhöhung des Kinderzuschlages

XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxxx xxxxxx xxx xxxxx xxxxx XxxxxxXXxXxxxxx xxxxx. Xxx Xxxxxxxx xxxx xx xxxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxx, xxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxx xxxxx Xxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx x Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xxx xxx XXX xxx xxx XXX xxx Xxxxx xxxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx, xxx xxx XXX xxx xxx XXX xxx Xxxx xxx Xxxxx xxxxxxxxx x"Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxxxxxxxxxxxxxxxx: Xx xxx Xxxx xxx x.xx.xxxx xxx xxx xx.xx.xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx, xxxx xx xxxxx "xxxxxxxxx" xxx. Xxx Xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxxx xx xxxxxxxx xxx xx Xxx. xx XXXXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxxx xxx xx Xxx. xx XXXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxx Xxxxxxxxx" xxx xx.xx.xxxxx.

xxxxxx

4. Praktikum:
Kein gesetzlicher Mindestlohn für Pflichtpraktikum vor Studienbeginn

Xxxx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XxXxXx. Xx xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx

• xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx,
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• xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX XXX xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxx, xxx xxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxx, xxx xxxxx xxxx Xxxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx xxx xxx xx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xx Xxxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx x.x. xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xXxXxXx xxxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx.xxx XXX xxxxxx. Xxx xxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx XxXxX, xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xx xx Xxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx.

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IV. Kapitalerträge

1. Thesaurierende Fonds:
Wie hoch ist die Vorabpauschale für 2022?

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

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

• Xxxx xxx Xxxx xxxx xxx xxx XXX xxx Xxxxxxxxx x,xx Xxxxxxx xxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx x,xxx Xxxxxxx. Xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx x xxxxxxx x Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxx, xxxxx xxxxxxxx xx x.x.xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x XxxXxX xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.
• Xxxx xxx Xxxx xxxx xxxxxx xxx Xxxxxxxxx xxx x.x.xxxx xx,xx Xxxxxxx. Xxxxx: Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx! xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxx xxxx Xxxxxxxxx: Xxx Xxxxxxxxx xxx x.x.xxxx xxxxxxxx xx,xx Xxxxxxx. Xxxxx: Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxx xxxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx! Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx XxxxxxxxxxxxxxxxXxxxxxxx xx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxxxx:xxxxx.

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

xxxxxx

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx
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xxxxxx

2. GmbH:
Wenn der Ehegatte des Gesellschafters ein Darlehen vergibt

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

Xxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx xx xxxxxx xxxxx xxxxxxxx xxxx, xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xx x xxxxxxx, xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x xxxxxx xxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxxxx XxxX xxx, xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx XxxX, xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxx xxx xxx XxxX xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxx x,x x xxx x,x x xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxx xxx xxx xx x xx xxxxxxxxxx xxxxx xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxx.
• Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxx. Xx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx. Xxx Xxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx. Xxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xx xxx XxxX xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx xxxxx xxxxx xxxxxxxx, xxxx xx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxx Xxxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xx x xxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxx xxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxx xxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxx xxxxx xx xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xx xxxxxx, Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx, xxxx xxxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, Xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx Xxxxx "Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx XXX, xxx xxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xx xxx Xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxx, xxxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxx xxxxx xxx x xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

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V. Eigenheim und Vermietung

1. Vermietung:
Abfindungen an weichende Mieter nur per AfA abziehbar?

Xxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx xxxx xxxxx Xxxxxx xx xxxxxxx Xxx xxx Xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxx, xxx Xxxxx, xx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxx Xxxxxxx xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xx xxxxxxxxx. Xxxx xxxxxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xx xxx xxxx, xxxx xxx Xxxxxxx xxxxx. Xxx xxx xxxx xxx: Xx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xx xxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxx xx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx x xxxx x,x Xxxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxx XxX xxxxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

• Xxx Xxxx: Xxxx XxxxxxxxxxxxXxX xxxxxx xx Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxxx x,x Xxx. XXX, xxx xxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxx xxx.xxx XXX xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxx.xxx XXX xxx xxx Xxxxxxxx. Xx xxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx, xxxxxx xxx XxX Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx.xxx XXX. Xxxxxx Xxxxxx xxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxx. Xxxx xxx xxxxxxxx x xx xxx XX Xxxxxxxx.
• Xxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxx Xxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxx. Xxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx Xxxxxx xxxxxxxx xx XxxxxxxxXxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxx.

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

xxxxxx

2. Gebäudeabschreibung:
AfA-Zeitraum kann verkürzt werden

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

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx Xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxx XxX xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xx xxx Xxxxxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx x xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx XXX xxxxx xxx xxxx xxxxxx.
• Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx x xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xx Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx xxx. XXXXxXxxxxxxxxx xXxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxxx XXXXxXxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxx.
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XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxx xxx xx xxxxxx Xxxxxxx xxxxxxx XxXxXxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxx xx xxx XXXxXxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxxxx ... xxx x xx Xxxxx x xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxxxxxx."xxxxxxXxx xxxxxxxx: Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxx x xxxxxxxxxx xxx, xxxxxxx xx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxx xxx xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxx xxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx, xx Xxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx. Xx xxxxxxxx xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxxxxxxxx x xxx xx Xxxxxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx.

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VI. Renten und Pensionen

1. Rentner:
Abschlagsfreie Rente mit 63 jetzt erst mit 64 Jahren plus 2 Monaten

Xxx "Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxxxxxx xxx xx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx xxxXxxxxxxXxxxxx. Xxx xx xxxxxx Xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x Xxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxx xxxx xxx xx Xxxxxx xxx x Xxxxxxx. Xxx xxx xx Xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxx, xxxxxxx xxxxx xxx Xxxxx xxx xxx XXX x xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxx xx xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx". Xxxx xxx x.x.xxxx xxxx: Xxx xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxxxx xxxx.

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2. Rentner:
Beitragsentlastung für Betriebsrentner

Xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x x xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x xxx x,x x. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx xxx x,xx x xxxx x,xx x xxxx Xxxxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx.

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VII. Schenkung und Erbschaft

1. Erbschaft:
Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

Xxx xxxxxxxxx Xxxx: Xxx Xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxx. Xxx Xxxx xxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxx. Xxxxx xxxx xxx xxx Xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx: Xx xxxxx xxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx, xxx xx xxxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xx Xxxxxxxxx:

• Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XxxXxXx. Xxx xxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx.
• Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxXxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx xxx XXX xxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxxxxxx.
• Xxx xxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xx xxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx xx xx xxxxxxxx, xxxx xx xxxxx xx Xxxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx xx xxxxxxxxx xxx, x.X. xxxxx xxxxx xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXx xxx xx xxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XxxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx, xxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxx, xx xxxxxxx xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx.

xxxxxx

2. Vorbehaltsnießbrauch:
Wie sich Darlehen auf die Schenkungsteuer auswirken

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

Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxx x xxxxxxx xxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx. Xxxxx xxxxx xx xxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx xx. Xx xxx xxxxxxx Xxxxxx xxxx xxxxx xxxxx xxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx, xxxxxxxx xxxx xxxxxxxxxx, xxxx. Xxx Xxx xxxx xxx xxxxxx Xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxx xx xxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxx xxxxxxx xxxx xx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx x xx xxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xx Xxx. x XxxXxX, xx xx XxxXx. Xx xxxx xxxx:

x Xxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx XxxXx

Xxx xxx xx xxxxxxxxxxx Xxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxx.xxx XXX xxx xxxx xxxx xx Xxxxx xxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxx xxxxxxxx xxxxxxxx x xxx xx Xxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx,xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxxxx xxx Xxxxxx xxxxxxxxx Xxxx xxx Xxxxxxx xxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxx xxxx xx xxxxx xxxxxxxx xxxx, xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xxxx.

Xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx, xxxx xxxxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxx, xx xxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx. Xxxxxxxx xxx xxxxxx xxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xx. Xxx xxxxxx, xx xxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxx XX Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxx xxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx xxxx XX X. xxxx.
• Xxx xxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx XXX xxx xxx XX Xxxxxxxx: Xx XXXxXxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx. Xx Xxxx xxx XX Xxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xx xxxxxx Xxxxxxx xxxxxx: Xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx XX Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxx xxx xxxxxxx. Xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxx, xxxx xxx xxx xx xxxxxxxx. Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxxxxx

VIII. Selbstständige

1. Rücklage für Ersatzbeschaffung:
Verlängerung der Reinvestitionsfristen

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xx.X. Xxxxx, Xxxxxxxxxx, Xxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx. X x.x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxx xx xxxxxxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xxxx xxx XxXxXxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx Xxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xx xxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxxxxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xx xxxxx Xxxxx.

Xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx, xxx xx X x.x XXxX xxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X x x X xxxxxxxxxxxxx :xxxx.

Xxxxxxx: Xxx xx X x.x XXxX xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xx xxxx Xxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xx xxx Xxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.

xxxxxx

2. GmbH-Geschäftsführer:
Wann ist eine Tantieme zu versteuern?

Xxx Xxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xx xxxx Xxxxxxxxxxxx: Xxxx xxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxxX xxx xxxxxxx xxx xxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx. xxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxx xxxx:

• Xx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx xx xxx Xxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxx xxx. Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxX, xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxxx xxxxxx xx xxx Xxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"Xxx Xxxxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx."xxxxxxXxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxx xxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xx. Xxx xxxxxx: Xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx XxxX xxxxxxxxxx xxxxxx Xxxxxxx xxxxx.

XXXXXXXXX: Xxx xxxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx XxxX xxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxx. x XxxXX. Xxxxxx xxx xxx Xxxxxxxxxxxxxxx x xx xxxx Xxxxxxx xxx XxxX x xxxx xxx. xxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xx xxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

xxxxxx

3. Insolvenzgeldumlage:
Absenkung der Umlage U3

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

• Xxx Xxxxxxxxxx xxx xxxx xxxx xx Xxxxxx xxxxxxxxxxxxxxx. Xx xxxxxxxx x,xx Xxxxxxx xxx xxx XXX XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xx. x XXX XXXx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxx x,xx Xxxxxxx.
• Xx Xxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx x xxx xxxx xxx x,xx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxx xxx xxx XXX XXXx.
• Xx xxx x. Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxx xxxxxx x,xx Xxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx Xx. x XXX XXX xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx"x.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX xxxxxxxxx xxx. xx xxx XXX xx Xxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxx x.xxx XXX xxxxxxxxx xxx. xx.xxx XXX xx Xxxx.

xxxxxx

4. Abschreibungen:
Wegfall der degressiven Abschreibung

Xxx xxx "xxxxxxxx" Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x.x. xxxxxxxxxxxxx. Xxx xxxxx xx xxx xxxxxx Xxxxxx xxx xxxxxx xxxxxxxxxx"xxxxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx. Xxxxx xxxx xx xxx xxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxx Xxxxxx xxxxxx xxx XxXxXxxxxxxx xxxxxxxxxx xxxxxxxx xxx x xxx xxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxx XxX xxxxxxxx xxxxxx.

Xxx x.x.xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xxx x,xxxxxxxx xxx xxxxxxxx XxX, xxx. xx Xxxxxxx, xxxxxxxxxxxxx xxxxxx xxx x Xxx. x XXxX, xxxxxxxxxxx xxxxx xxx "Xxxxxx XxxxxxxXxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxx, xxxx xx xxx x.x.xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxx.

Xxxxxxxxxx XxX xxx xxx Xxxxxxxxxxxxxxxxxxxx:xxxxxxXxx xxxxxxxxxx XxX xxx xxxx. xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx x Xxx. x, x XXxX xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxx XxX xxxxx xx Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx xxx xxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx.

xxxxxx

5. Umsatzsteuer:
Verlängerung der Billigkeitsregelungen für Covid-Leistungen

Xx xxx Xxxxxx xxxx xxx xxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxx, xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx.

XXXXXXX xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx.xx.xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXX X xxX xxxxxxxxxxxxx :xxxx.

Xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxXxxxxxxx xxxxxxxxx xxxx x x.X. xxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

xxxxxx

6. Corona:
Überbrückungshilfe IV steht jetzt zur Verfügung

Xxx XxxxxxxXxxxxxxx xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxx x xxxx xxxxx xxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX Xxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx XXX Xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx xx.xx.xxxx.

Xxxx xx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxx xxxx xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxx, xxxxx xxx XxxxxxxXxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxx.xxx XXX xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxx:

• Xxxx Xxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxxx xxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxxx xxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx.
• Xxxx xx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxx.
• Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xXx xxxx xX xxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxx xxxxxx.
• Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx Xxxxxxxxxx xxx xx xxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.
• Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxx, xxx xxx xxx Xxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxx xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx xxxx Xxxxxxxxxxx: Xx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XXX xxx xxx Xxxxxxx xXxxxxxxxx xxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx XX xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxx xxx xx x.xxx XXX xx xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxxx xxx xx x.xxx XXX.
• Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxx x xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx xxxxxxx, xxxxxx xx xxxxxx xxxxxxxxx, xxx xxx XxxxxxxXxxxxx xx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx, xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx.

xxxxxx

7. Corona:
Einzelhändler können bei Lockdown Mieten kürzen

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• Xxx Xxxx: Xxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxx XxX xx Xxxx Xxxxxxxx xxxxxx xxx xx.x. xxx xxx xx.x.xxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxx xxx xxxxx Xxxxx xxx xxxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx XxX xxx xxxx xxx Xxxxxxx xxxxxx xxxx. Xx xxxx xxxx xxxxxxxx"xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx xxx xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxx".xxxxxxXxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxx, xxx Xxxxxxx xx Xxxxxxx xxxx xxx Xxxxx xxxx xxxxxx xxxxxxxxxx.
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xxxxxx

IX. Steuergrundlagen

1. Reichensteuer:
Privilegierung von Gewinneinkünften in 2007 verfassungswidrig

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xxxxxx

2. Steuerliche Nebenleistungen:
Säumniszuschläge verfassungswidrig zu hoch?

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xxxxxx

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

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xxxxxx

X. Soziales

1. Krankenversicherung:
Mindestbeitragsbemessungsgrundlage für Selbstständige

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xxxxxx

2. Krankenversicherung:
Verlängerung des verbesserten Kinderkrankengeldes

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xxxxxx

3. Pflegeversicherung:
Verbesserungen für Pflegebedürftige

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