SteuerSparbrief - Archiv

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

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

 

Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Homeoffice-Pauschale: Wie lange muss pro Tag gearbeitet werden?
  • Doppelter Haushalt: Zweitwohnungsteuer zusätzlich zum Höchstbetrag absetzbar
  • Riester-Verträge: Finanzamt muss bei Rückforderungen selbst prüfen
  • Ausgleich von Aktienverlusten: Steuerbescheide ergehen nun vorläufig, aber...
  • Studentenwohnung fürs Kind: Vorsicht bei Verkauf nach Ende des Studiums
  • Fotovoltaik: Handwerkerleistungen bei Nutzung des Wahlrechts nicht vergessen
  • Tagespflegepersonen: Betriebsausgabenpauschale bei Lockdown absetzbar?

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

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I. Beruflicher Bereich

1. Homeoffice-Pauschale:
Wie lange muss pro Tag gearbeitet werden?

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2. Dienstwagen:
Versteuerung eines Zuschlags trotz Mitnahme von Kollegen

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3. Verdienst:
Langzeitvergütungsmodelle sind steuerbegünstigt

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4. Doppelter Haushalt:
Zweitwohnungsteuer zusätzlich zum Höchstbetrag absetzbar

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5. Fortbildung:
Seminare zur Persönlichkeitsbildung steuerlich nicht absetzbar

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6. Fortbildung:
Studienreise einer Religionslehrerin nach Israel

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xxxxxx

7. Lohnzuschläge:
Steuerfreiheit auch ohne belastende Tätigkeiten

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II. Privater Bereich

1. Riester-Verträge:
Finanzamt muss bei Rückforderungen selbst prüfen

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2. Krankheitskosten:
Geschlechtsumwandelnde Operation steuerlich absetzbar?

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3. Autokauf im EU-Ausland:
Umsatzsteuerpflicht auch für Privatpersonen

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III. Kinder

1. Kindergeld:
Kein Kindergeld bei krankheitsbedingtem Abbruch der Ausbildung

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2. Elterngeld:
Einkommen im Bemessungszeitraum bei Zeitverträgen

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  • Xxx Xxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxx xxxx Xxxx, xxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxx. Xxxxxxx xxx xxxxxxxxx xxxxx, xxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxxx xx xxxx xxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx x XXX xxxxxxxx xxxxx. Xx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxx xxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx xx Xxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxx.
  • Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx. Xxx "xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx" Xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx. Xxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxx, xxx xxxx xxxx xx xxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xx XXX xx Xxxxx xxxxxxxx, xxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx x.x.xxxx xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx.

xxxxxx

IV. Nebentätigkeit

1. Elektroauto:
Ist der Verkauf der THG-Quote zu versteuern?

Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx: Xxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx xxx XXX xxx Xxxx xxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxx xxx XXxxXxxxxxxxxx xxxxxxx xxx xx Xxxx xxxxxx. Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx XXXxXxxxx xx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xx xxxx XXx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxXXXxXxxxx: Xx xxxxxxx Xxx xxx xxxxx xxxxxx XxXxxx Xxxx xxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxxxx xx Xxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxx: Xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx XXXxXxxxx xxxxxxxxxx xxxxxx xxx x xxxxx xx x xx xxxxxxx Xxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx, xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx:

  1. Xxx Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx.
  2. Xx xxxxxxx xxxx xx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xx xx Xx. x XXxX xx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx xxx XXX xxx Xxxx xxxxxxxx.
  3. Xx xxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxx, xx xx xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
  4. Xx xxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx, xxx xx xxxxxxxxxx xxxx, xxxx xxxxxxxx Xxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx. Xxx xxxxxx: Xxx XXXxXxxxx xxx xxxx Xxx xxxxxxxxxx Xxxxxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xxx xxxxxx xxxx xxx xxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxx xxx xxxxx Xxxxxxx xx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxx xxxxxxx Xxxxx, xxx xxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxx xxx. Xxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxx Xxxxxx xxx xxx Xxxxxx xxxx "x", xx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xx xx XXxX xxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx.

Xxxx xxxxxxxxx: Xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxx xxx Xxxxxxx Xxxxxx x xxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxx xxx XXX xxx Xxxx xxxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxxx xxxxx Xxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxx, xxxx xxx "Xxxxxxxxxxxxxx" xxx xxx xxxxxxxx xxxx. Xxxx xxx xxx XXXxXxxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx

Xxx xxxx xxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxx XXXxXxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xx xxxx Xxxxxxxxxxx xx xxxxxx. Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxx xxxx xxxx Xxxx.

Xxxx xxxxxxxxxx: Xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx, xxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXXxXxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxx xxx xxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Impfzentren:
Verlängerung steuerlicher Erleichterungen für Helfer

Xxx XxxxxxxXxxxxxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxx xxxxxxxxXxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx.

Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xx xxxxxxxxxxx xXxxxxx: Xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:

  • Xxxx xxx xxxxxxxxxx, xxx xxxxxx xx xxx Xxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx Xxxxxx xxxxxx x xxxx xxx xxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxxx xxxxxxxx xxx x.xxx XXX xxxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx xxx XXX xxx xxxxxxxx xxxx xx xxxx xxx xxx XXX. Xxx xxxx xxxx xxxx xxxxxx Xxxxx xxx Xxxxxxxxxxx.
  • Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx, xxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxx.
  • Xxx xxxxxxxxxXxxxxxxxxxx xxxxx xxxx Xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
  • Xxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx xx xxx Xxxxx xxx Xxxx, xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx Xxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx.
  • Xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxx Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx xx Xxxxxxx XxxxxxxxXxxxxxx xxx xxxx xx Xxxxxxx xxx XxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxx xxxxx XxxxxxxXxxxxxxxxxx xx xxxxxx Xxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx, xxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx x.xxx XXX xxx. xxx XXX xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxx "xxxxxxxxxx" xxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx, xxx xx Xxxxx xxxx xx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxx: Xx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx, xxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. Ausgleich von Aktienverlusten:
Steuerbescheide ergehen nun vorläufig, aber ...

Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxxx x xxxx xxxxxxxxxxx Xxxxx x xxxx xxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx, x.X. xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx x xxx xxxx xx xxxxxx Xxxx xxx xxxxxxxx xxxxxx xx xxx xxxxxxxxx Xxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxx xxxx Xxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxx xxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

Xxxx Xxxxxx, xxx xxx xxx x.x.xxxx xxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx x xxx xxxx xxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxx xxx xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xx xx Xxx. x XXxX xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx, xx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxX xxxxxxxxxxxxx :xxxx.xxxxxxXxxx Xxxxxxxx:

  • Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxx xxxxx. Xxxxx xxxxxxx Xxx xxxx xxx xxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxxxx x xxx x XXxXx. Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx XXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx Xxx xxxx xx Xxxxx xx xxx Xxxxxx XXX xxxxxxxxx. Xxxxxxxxxx Xxx xxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx xxx xxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx" xXxxxx xx. Xxxxxxx Xxx xxxxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx"Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x Xxxx x XXxX xxx xx Xxxxxx x Xxxx x XXxX x.X.x".
  • Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxxxx xx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xx xxxx xxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Negativzinsen:
Zusätzliches Verwahrentgelt der Banken unzulässig?

Xxxxx xxxx Xxxxxx xxxxxxxxx Xxxxxx xx xxxx Xxxxxxxxxxxxxx, xx xxxxx xxxxxxxxx"xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx"xxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxx xxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxx. Xxx xxxxx xxxxxx xxx xxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx xxx xxxxxx xxxx xxx xxxxxxxxxxxxxx "Xxxxxxxxxxxxxx". Xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx.

Xx Xxxxxxxxx xxxxx Xxxx x xxx Xxxxxxxxx Xxxxx Xxxxxx Xxxx x xxxxx xx xxxxxxxxxxxxxx:xxxxxx"Xxxxxxx xxxxxxx xxx Xxxxxx xxxx Xxx Xxxxxxxxxxxxx xxxxxx, xx xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxx xxxxxxxx, xxxx xxx Xxxx xxx xxx XXX xxxxxx". Xxx xxxxx!x Xxx xx xxxxxxxxxxxx xx, xxxx xxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xxxxxxxxx Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX, xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, x.X. xx Xxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx.

  • Xx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxxx, xxxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxxx, xxxx xxxxxxx xxx Xxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxx xx xxxxxxxxxx xxxx x xx xxx Xxxxxxx xXX Xxxxxx xxx xx.xx.xxxx, xx X xxxxxx.
  • Xxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xxx xx xxxxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
  • Xxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx, xxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXX xxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxx XxxxxxxxxxxxXxxxxxxx xx xxx XxxxxxxXXX xxxx xxxx xx xxx Xxx. x Xx. x XXX xxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx XxxxxxXxxxx xxxxx xx Xxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxx xxxxx xx.xxx XXX xxxxxxxx xxx Xxxx xxxxxxx xxx Xxxxxxx xxx x,x Xxxxxxx xxx Xxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xx xxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxx xxxxxxx xxxxxxx xxxx xxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx: Xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxx xx. Xxx xxxxxxx xxxx xxxxxx Xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxxx xxxxxxx.

XXXXXXX: Xxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

xxxxxx

2. Negativzinsen:
Als negative Einnahmen mit Kapitaleinkünften verrechenbar?

Xxx xxxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxxx Xxxxxx xxxxx. Xxxxxx xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxx. Xxxxx xxxxx xxxx xx xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx. Xxxx xxx xxxxxxx Xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxx xxxxxxxxx xxxxx xxxx Xxxxxx, xxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxx Xxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxx xxxxx Xxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

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

Xxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxx Xxxxxx xxxx xxxxxx Xxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx: Xxxxxxxx Xxxxxx xxxx xxx xxxxx Xxxxxx. Xxx!x Xxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxx xx xxxx Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxx. Xx xxxxxxxxxxx Xxxx xxx xxx XXX xxxxx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx. Xxx! Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx: Xxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxx x xxx xxxxx xxxx xxxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxxx.

Xxxxxx Xxxxxxx:xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx. Xx xxx Xxxxxx xxxx Xxx "Xxxxxx" xxxx, xxxxxxx Xxxxxxxxxxxxx xxxx Xxx "Xxxxxxx" xxx. Xxx xxxx xxxx xxxxxxxxxxxxxx xxxxxxx x.X. xxxx xxxx xxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx! Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxx". Xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxx. Xxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxxxx!

Xxx XXXxXxxxxxxx xxxxx xxxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx,xxxxxxXxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx "xxxxxxxx Xxxxxxxx" xxxxxxxxx xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.xx.xxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxxxxx xXXxXxxxxxxxxx xxxxxxxx xxx xx.x.xxxxx.

Xx xxx Xxxxxxxxxxx xxx XXXxXxxxxxxx xxxxx xx, Xxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxxxxx xxx Xxxxx, xxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxx xxxx Xxxxxxxx xx xxx Xxxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxx, xxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx.

Xxxxxxx: Xxx xxxxxxxx xxx XXX xxx xxxxxxxxxxxx xxxxx Xxxx Xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx, xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxx xxx xxxxxxx Xxxxxx xxxxx xxxx Xxxxx xxxxxx xxxxxx!

Xxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx x"Xxxxxxxxxxxxx"x xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxxx xx xxxx xxxxxxxxx xx Xxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX x xxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx:

  • xxx x,xx XXX xxx xxx.xxx XXX xxxxxxxxx Xxxx xx,x x x.x.xx
  • xxx xxx.xxx,xx XXX xxx x Xxx. XXX xxxxx Xxxxxxxxxx:
  • xxxxxxxx xxxxxxxxx Xxxx xxx,xx x x.x.x.

Xx xxxxxx x,x Xxx. XXX xxx x.x. xxx xx.x. xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx Xxxx Xxxxx. Xxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx xxx XXX xxxx.xxx XXX x x,x x x xxxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxx.xxx,xx XXX xxx x Xxx. XXXx xxxxxxxxx xxxx Xxxx. Xxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx x xx,xx XXX xxxx.xxx XXX x x,xx x x xxxxx. Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxx xx xxxxx xxxx,xx XXX x x,xx XXX x xx,xx XXXx.

xxxxxx

VI. Eigenheim und Vermietung

1. Studentenwohnung fürs Kind:
Vorsicht bei Verkauf nach dem 25. Lebensjahr

Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx:

  • Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxxxx xx.
  • Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxx xxxxx xx. Xxx xxxx xxx xx Xxxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxxxxx xXxxxxxxxxxx xx.

Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxx xxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xx Xxxxxxx xxx xx xxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxx xxx:

  • Xx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx, xxx xx xx Xxxxxxxxxxxxxxxx xxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxx Xxxx xxxx xxxxxx xxx xx Xxxxx, xxxx xx xxx xxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx "Xxxxxxx xx xxxxxxx Xxxxxxxxxxx" xxxx xxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxx xxxxxxx xXxxxxx xxx x.x.xxxx, x X xxxxxxxx.
  • Xxx xxxxxx xxxx: xxxxxxxxxxxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx, xxxx xxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, Xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxx xxx x. Xxxxxxxxxxx xx Xxxxxxxx, xxx xxxx xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxx xxxxxxx xxxx, xxx xxxx Xxxxxxx xxxxxxx xxx xxx xxxx xxx xxxxx Xxxx, xxx xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxx xxxxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxx xxxxx xxx xx Xxxxx xxxx xxxx xxx.xxx XXX xxxxxxxx xxxxxx. Xxxx xxxx xxx xxx xxx Xxxxxxxxx xxxx xxx.xxx XXX xxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxx xXxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxx Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxx, xxx xxxxxx Xxxx xxx xxxx xx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxx. Xxxxx xxx xxx Xxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxx, xxxxxx xxxxx xxxxxx xxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxx Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxx xxx Xxxxxxxx: Xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxx xxxxx xxx, xx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xx XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxx, xxx xx xxxxxxxxxxxxxxxx xxx, xxxx xxxx xx xxx xxxxxxx Xxxx, xxxx xxx "xxxxxxxxxxx" Xxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXXX XX X xxxxxx. Xxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx, xx xxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxxx xxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx x xxx xxx xxxxx xxxx, xx xxxxxxx Xxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxxx. Xxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxxxx. Xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx. Xxxxx Xxxxxx xxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx x xx xxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Fotovoltaik:
Handwerkerleistungen bei Nutzung des Wahlrechts nicht vergessen

Xxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xX xx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx.

Xxxx Xxx xxx Xxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xx.xx.xxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxxx "Xxxxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx, xx xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxx xxxx Xxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxxx. Xxxxxxxx Xxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xx xxx XXxX xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx. x.xxx XXXx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxx xxxxx, xxxxxx xxxx xxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx XXxX xx xxx Xxxxxx "Xxxxxxxxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxx xxxxxx,xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XXxX xxxxxxxxxx xxxxxxx xx xxxxxx. Xxx xxxxxx: Xxx Xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxx. Xxxx xxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx. Xxxxx xxxxxx Xxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxx xxx xxx x.x. Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxx xxxxxxx Xxx xxx Xxxx xxxxx xxx Xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

3. Fotovoltaik:
Auch Anlage auf Nachbarhaus kann begünstigt sein - theoretisch

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxx. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxx, xxx xxxxx xxxxxx xxxx Xxxxxxxx xxxxx: Xx xxx xxxxxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxxx XXXxXxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx: Xxx xxx xxx Xxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxx xxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx xxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx: Xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxx: Xxxx xxxx Xxxxxx, xxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx Xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx.

Xx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx, xxxxx xxxx xxxxx Xxxxxxx. Xxx "Xxxxxxxxxx" xxx Xxxxxxx xxxxxx xxxxx xxx "xxxxxx Xxxxxxxxxx" xxx Xxxxx Xxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx.

Xxxxx:xxxxxxXxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxx

xxxxxx

4. Bergbauschäden:
Schadensersatz ist vielfach nicht zu versteuern

Xxxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx xx xxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx Xxxxx xx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxx x xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxx. Xxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxx xxxx, xxx xxxx, xxxx xxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx: Xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx x xxxxxx xxx xxx Xxxxxxxxx xxxxxx x xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxxxx xxxx xxxxx, xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxx xx xxxx xxxx Xxxxxxxxxx, xxx Xxxxxx xxxxx xx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxxxxxx xxxxxx, xxx xxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.xxxxxxXxxx xxx Xxxx xx Xxxxxxxxxxx: Xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxx, xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Nur ein einziges Familienheim ist begünstigt

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx.

Xxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxxx xxxxx, xxx Xxxxxxxx xxxx xx Xxxxxxxx xxx xxxx xx Xxxxxxxxxx. Xxxxxxxxxx, xxx Xxxxxxx xxxxx xxxx xxx Xxxx xxx Xxxxx xxxx Xxxxxx xx xxx Xxxxxxx xx Xxxxxxxx xxx xxx xxx Xxxx xx xxx Xxxxxxx xx Xxxxxxxxxx x xxxx xxxxxx xxxx xxx Xxxxx, xx xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxx: Xxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxx xxx xxxx xx Xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxx Xxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Corona:
Bei Betriebsschließung kein Anspruch auf Versicherungsleistungen

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxxx xxxxx xxxxxx, xxxx "Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx".

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxxx.

  • Xxx Xxxx: Xxxxxxx xxx xxx Xxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxx XXXxXxxxxxxxxxxx, xxx xxx xx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xx Xxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxxxxxx xx Xxxxx xxxx xxxxx xxxxx Xxxxxxxx xxxxxxxxxxx x xx Xxxxx, xxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxx xx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx XxxxxxxXxxxx xXxxxxxxxx xxx xxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxx xxx XXX xxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "xxxxxx Xxxx xxxxxx". Xxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxx xxx xx xx xxxxxxxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx x xxxx xXXXX xxx" xxxxxxxx. Xxxx xx x Xx. x Xxxxxx. x XXXX xx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxx xxx xx Xxxxx. Xx xx x Xx. x Xxxxxx. x xxx x XXXX xx xxxxxx xxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xXXXXXxxxx xxxx xxx XxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx xXXXXxXxXx xxxx xxx XxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxx xXXXXxXxXxxx xxxxxxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxx xxx xxx XXX. Xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxx XXX xxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx XxxxxxxXxxxxxxx xxxxxxxxx, xx xxxxxxx Xxxxxxxxx xxxx xx xxxx xxxx xxxx. xxxxx Xxxxxxxxxxx, xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxx, xxxx xxx XXX xxxx xxxxxxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx XXXXXxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxx x xxxxx xxx xxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xXXX Xxxxxxx xxx xx.xx.xxxx, x X xxxxx, x X xxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxx, xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxxx xx Xxxxxxxxx xxxx xxxxxxx, xxxxxx xxx Xxxxxxxxx XXXXXxxx xxx. XXXXxXxXxx xxxx xx xx.x.xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxx, xxxxx xx xxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx xxx XXXXXxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx.

xxxxxx

2. Tagespflegepersonen:
Betriebsausgabenpauschale bei Lockdown absetzbar?

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xxxxxx

3. Stundung von Miete oder Pacht:
Vorsteuerabzug auch erst bei Zahlung möglich

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xxxxxx

4. Freikarten:
Merkblatt zur Besteuerung

Xx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx, xxx Xxxxxxxx xx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

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xxxxxx

5. Hochzeits- und Trauerredner:
Ermäßigter Steuersatz wird zumeist verwehrt

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xxxxxx

6. Umsatzsteuer:
Rechnungsangaben bei Waren im Niedrigpreissegment

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Xx Xxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx x"XxXxxxx", "Xxxxx", "Xxxx", "Xxxxx", "Xxxxx"x xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxx xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx.

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

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XXXXXXXXX: Xxxx xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx, xx xxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxxxxx

IX. Ausland

1. Vorsorgeaufwendungen:
Abzug bei Tätigkeit im Nicht-EU-Ausland?

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

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XXXXXXX xxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.

  • Xxx Xxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx, xxxxx xx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxx xxx. Xx xxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxxx xx Xxxxx. Xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xx Xxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx XXX xxx Xxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxx xxx Xxxx, xxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xx Xxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx, xx xxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx Xxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Beruflicher Aufenthalt im Ausland:
Neue Werte für den Kaufkraftausgleich

Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx.

  • Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx XXxxXx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
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xxxxxx

X. Kirchensteuer

1. Glaubensverschiedene Ehe:
Besonderes Kirchgeld trotz eigenem Einkommen?

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2. Kirchensteuer:
Anlassabfrage bei Begründung einer Geschäftsbeziehung

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XI. Steuergrundlagen

1. Steuerverzinsung: Zinssatz von 0,15 Prozent pro Monat in Planung

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