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:

Doppelter Haushalt: Umgekehrte Familienheimfahrten können absetzbar sein
Arbeitszimmer: Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern
Energiepreispauschale: Sie kann doch pfändbar sein!
Bonusleistungen der Krankenkasse: Wann Steuerbescheide geändert werden
Hohe Energiekosten: Energiepreispauschale für Studierende
Investmentfonds: Besteuerung fiktiver Übergangsgewinne ist rechtmäßig
Vermietungs-GbR: Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Fahrten zur Arbeit:
Abzug von Taxikosten nur mit der Entfernungspauschale

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2. Verpflegungspauschalen:
Wichtiges Urteil für Müllwerker - und Handwerker?

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3. Doppelter Haushalt:
Umgekehrte Familienheimfahrten können absetzbar sein

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4. Arbeitszimmer:
Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern

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5. Arbeitgeberleistungen:
Modell Fahrzeugwerbung ist endgültig passé, oder?

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Xx Xxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxx Xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx: Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx "xxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxxxxxx xxxxxxx Xx Xxxxxxxxx xx. Xx xxxxxxxxxx xxxx Xxxxxx xxx xxxx Xxxxxxxxxxx xx xxxxx, xxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxx, xxxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxx xx xxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxx Xxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

6. Inflationsausgleichsprämie:
Steht die Verteilung im Belieben des Arbeitgebers?

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx, xx xxxxx xxxxxxx, xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx, xxxxx xxxxx xxxxxxx xxxx, xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxx "Xxxx, xx xxxxxxx xxxxx Xxxxxxxxxxxxx".

Xxx xxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xXXXxXXXx xxx xxxxx xxxxxxxxxxx: Xxx xxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxxxxx xx xxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx x xx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx XxxxxxxXxxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XXX xxx xxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx Xxxx:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx

xxxxxx

7. Aufmerksamkeiten:
Eingrenzung bei Angehörigen

Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx xxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, x.X. Xxxxxx, Xxxxxxxxxxxx, xxx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxx xxxxx xxxxxx xxx xxx xx XXX. Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxx xxxxxx xxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXX xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxx" xxxxxxxxxxx: Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xX xx.x Xxx. x XXxX xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

8. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte ab dem Jahre 2023

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

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XxxxxxxxXxxxxxxxxx xx	xxx,xx Xxxx	x,xx Xxxx	xxx,xx Xxxx	x,xx Xxxx
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Energiepreispauschale:
Sie kann doch pfändbar sein!

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx x xxx Xxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx

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Xxxx xx xxxx XXX xxxxxx xxxxx Xxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xx, xxx xxxx Xxxxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, Xxxxxxxxxx xxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxx "xxxxxxxxxxxxxx".
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xxxxxx

2. Energiepreispauschale:
Versteuerung bei Pensionären mit der Lohnabrechnung

Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxx.

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Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xxx, xxx xxxx xxxx Xxxx xxxx xxx Xxxx xxxx xxxx, xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx.

xxxxxx

3. Bonusleistungen der Krankenkasse:
Wann Steuerbescheide geändert werden

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx. Xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx "xxxxx"xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx. Xxxxxx xxxx xxxxx xxxxxxx: Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xx xxx XXX X Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxxx, xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx.X. XxxxxxxxxxxxXxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxx. xxxxxx xxxx, xxxxxxx xx xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xx xxx XXX X xxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx xxxxx xxxxx xxxxxxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxx xxx xx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxx XX X x x X xxxxxxxxxxxxx :xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Veranlagungszeitraum 2021

Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxx xxx xx xxxx Xxx. x XX.

Veranlagungszeiträume vor 2021

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx, xx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx! Xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx:

Xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx,
Xxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x xxxxx xx x xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXx,
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Xxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxx XXX X xxxxxxx Xxxxxxxxxxxx xxx xxx. xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxx XXX xxxxxxxxxxxx xxxxxx.

Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxx xxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxxx. Xxx xxxx xxxx xx xxxxxx xxxx, xxxx xxxxxxxxxxx.

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Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx x xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xx Xxx. xx Xxxx x XXxX x.X. xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxx xxxx x xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxx. Xxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxx: Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xx xxx xxxxxx xxxxxxxxxxx. Xxx xx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxx.

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Xxxxxxx: Xxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxx xx xxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xxxx Xxxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

4. CO2-Steuer:
Verschieben der nächsten Erhöhungsstufe um ein Jahr

Xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxx xxx Xxxxxxxxxxxx xx xx.xx.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx x XXXXx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxxx XXx xxxxxxxxxx, xxx xx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx.

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III. Kinder

1. Kindergeld:
Kein Kindergeldanspruch bei Weiterbildung zum Facharzt

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxx, xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x x. x XXxXx.

Xxx xxxxxx: Xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx, xxxx xxxx xxxx xxx Xxxx xxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxx xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx.x. Xxxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxx, xx Xxxxxxxxxxx xxxxx. Xxxxx xxxx Xxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx, xxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx, xxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xx xxxxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxx, xx "xxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxx, xx Xxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx XXXxXxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxx xxx xxxxx xx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Stipendium:
Kürzung des Werbungskostenabzugs bei steuerfreiem Stipendium

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxx Xxxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxx Xxxxx xxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx XXX. Xxxx xxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXXx. Xxx XXXX xxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx XXX, xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxx. Xxxxx xxxxx xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx XXX Xxxxxx.
Xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxxx xxxxx.
Xx xxxxxxxx xxxx Xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx: Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXXX xxxx xx x Xx. xx XXxX xxxxxxxxxx, xx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxxx xxxxxx xxxx xxx xx xx Xxx. x XXxX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx

xxxxxx

3. Hohe Energiekosten:
Energiepreispauschale für Studierende

Xxxxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxx xxxx xxxxxxxx.

XXXXXXX xxxxxxxx xxxx xxx x,x Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxx xxxx xx Xxxxxx xxxx xx Xxxxx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xx.x.xxxx xxxxxxxxxx x"XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx" x XXXXXx.

Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxx xx x.xx.xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxxx Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.
Xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xx xxxxx Xxxxxx Xxxxxxx xxx xxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxx xxx x. Xxxxxxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.
Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxx, xxx xx x.xx.xxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx.
Xxx xx x. Xxxxxxxx xxxxxxxxx xx Xxxxxxx xxxxxxxx xxxx xxxx Xxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxx xx xxx Xxxxxxxxxx xxx. Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. xxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxxx xxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxx xxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxxxxx xx.x.xxxx. Xxx Xxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx XXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxx xxx xx Xxxxxxxxx Xxxx x!x xxxxxxxxx.
Xxxxxxxxx, xxx xxxxxxxxxxxxx xxxx xxx xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx" xxxxxxxx. Xxxxxxxxxxxxx, xxx xxxx xx x.xx.xxxx xx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx XXXX xxx xx.xx.xxxxx.
Xxxxxxxxxxxxxxxxxx: Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx XXxxxXxXxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx, xxxxx XxxxxxxxxxXXxxxXxXxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxx xxx XXX. Xxxxxx xxxx xx Xxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxx xxxx Xxxxxx xxxx xxxxxxxxxx.

xxxxxx

IV. Kapitalerträge

1. Verluste bei Kapitalerträgen:
Verlustbescheinigung bis 15.12.2022 beantragen

Xxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxx. Xxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxxxxxx xxxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxx Xxxx xx xxx xxxxxxxx Xxxxxxxxxxxx, xx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx.

Xxxx Xxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxx xxx xxxxxxxxx Xxxxxx xx xxxxxxxx: Xxx xxx xxx xx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxx xxxxxxxx Xxx, xxxx xxx Xxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxx xxxxxxxxxx" xxxxxx. Xxxxx xxx xxxx xxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx.

XXXXXXXXX: xxxxxxXxxxxxxx xxx xxxxxxxxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx xx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxxxx: Xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxx xxx. Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

2. Investmentfonds:
Besteuerung fiktiver Übergangsgewinne ist rechtmäßig

Xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxx, xxxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxx. Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx.xx.xxxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxx, xx xxx xxx XxxxXxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxxxxxx, xxx Xxxxxxx xxx xxxxx Xxxxxx xx Xxxx xxxx xxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xx xx.xx.xxxx xxx xxx, xx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxxx xx xxxx xxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx xx .x. xxx x xx xxxxxxx. Xxx xxxxx xxxx xxxxxxxx Xxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx:

Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxxxxx.
Xxxx xxxxxxx Xxxx xxxxxxxx xxxx: Xxx xxx xxxxx Xxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx "Xxxxxxxxx" xxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xx .x. xxxxxxxx Xxxxxxxxxxxxxxxx xxx x .x.xx. Xxxxxx Xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, xx xxxx .x. xx xxxxxxxxxx.
Xx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx Xxxxxxxxx xxx xx. Xxxx xxx xxx Xxxxxx xxx x xx xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx.

Xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx,xx X xxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx.
Xx xxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx Xxxxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xx. XXXX X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx Xxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxx.xxx XXX xxxxxxxxxx.

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

xxxxxx

3. Bausparen:
Kontogebühren in der Ansparphase unzulässig

Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx Xxxxxx xxx Xxxxxxx xxxxxx x xxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxxx xXxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxx xx x,xx XXX xxx Xxxx xxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX XX xxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx. Xxxxxxx xx xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxx xx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxx.
Xxxxx xx xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx xxx. xxx. Xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx x Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xx.xxx XXX xxxx x.xxx XXX. Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX XX xxxxxxx. Xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxx xxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx xx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx", xxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx.

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

XXXXXXXXX: Xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx XXX Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxx xxx xxxxxx xxxxx xxxxxx, xx xxxx xx xxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx. Xx xxx xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx. Xxxxxxx Xxx xxxx xxxxxxx x xxxx xxxx xxxxx xxx Xxxxx xxxxx xx xx. Xxxxxxxx xxxx.

xxxxxx

4. Negativzinsen:
Verwahrentgelt der Banken unzulässig?

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

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 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 xxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxx 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.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxXxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxx xXX Xxxxxxxxx xxx xx.xx.xxxx, xxxx X xxxxxxx.

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

xxxxxx

V. Eigenheim und Vermietung

1. Wohnrecht:
Kein Kostenabzug für Eigentümer vor Erlöschen des Rechts

Xxxxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxx xxxxx xx Xxxxxxxxx xxxx Xxxxxxxxx, xxxxxxxx xxxx xxxx xxx, xxx xx xxxxx Xxxx xxx Xxxxxxxx xx xxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx xx xxxxxx xXxxxxxxxxx. Xx xxx Xxxxxx xxx xxxxx xxxxxxxxx Xxxx xxx xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxx xxxxx xxxx xxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx Xxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxx xx xxxxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx Xxxxxxx: Xxxxxx xxxx, xxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx x xx xxxxxxxxx xxx Xxxxxxxxx.

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xxxxxx

2. Renovierung:
Kosten nach Entnahme aus Betriebsvermögen sofort absetzbar

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3. Grundsteuer:
Zurechnung und Bewertung von Agri-Fotovoltaik-Anlagen

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4. CO2-Steuer:
Aufteilung der Abgabe auf Mieter und Vermieter

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5. Vermietungs-GbR:
Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

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6. Fotovoltaikanlagen:
Bleibt ein Investitionsabzugsbetrag in 2023 erhalten?

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Xx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxx xxx xx xXx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. xx xXx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.

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Xxx Xxxxxx xxx XXX xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxx xxx XXX xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXX: Xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxx x xxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx xxxx xxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxx xxxxx XXX xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxxx xxxx, xxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

7. 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 xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxx xx.
Xxx Xxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxx xxx xx xxx xxxxxx Xxxxxxxxxxxxxxxxx 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 Xxxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx 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 Xxxxxxxxxxxxxxx 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 xXXX Xxxxxx xxx xx.x.xxxx, XX 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. 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 xxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxxx 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.
Xxxxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxx, xxx xxxxxxxxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxx. 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: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.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

8. Zweitwohnungssteuer:
Zulässigkeit trotz Corona-Zutrittsverbot zur Insel Sylt

Xxxxxxxx xxx XxxxxxxXxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxx x xxxxxxxxxxxx xxxxxxx xxx xx xxxxxx xxxx xxx Xxxxx, xx xxxx xxxxxxxx xxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxx xxxx Xxxxxx xxxxx xxx xxxx xxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxx, xxx xxxxx xxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx xXxxxxxxxxxXxxxxxxxxxxxxx XXX, Xxxxxxxxxxxx xxx xx.xx.xxxx, x XX xxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xxxxx xxx xxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx XXX xxxxx xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxx xx.
Xxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx "Xxxxxxxxx" xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxx Xxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxxxx xxx xx xxx Xxxx xxx x. Xxxxx xxx xxx x. Xxx xxxx xx XxxxxxxxxxXxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxx" xxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxx xx xxx Xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx, xx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXxxxX, Xxxxxx xxx xx.x.xxxx, x X xxxx, XXxxxX, Xxxxxx xxx xx.xx.xxxx, xx X x.xxx. Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxxx xxxx xxxxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xx xxxxx xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxx

xxxxxx

9. Baukindergeld:
Die Förderung endet bereits zum Jahresende 2022

Xxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxxxx xx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX. Xxx Xxxxxxxxxx xxxxxxx xx Xxxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xx Xxxx xx Xxxxx xxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx.

XxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxx xxxxx xx Xxxxxxx, xxxxxxx xxxx, xxxxxxx Xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxx Xxx, xx Xxx xxxx XxxxxxxxxXxxxxx xxxxxxxx. Xxxxxx xxxxx Xxx xxxxx Xxxxxx Xxxx. Xxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxxx xxx xxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx XxX, xxx xxxxx xxx Xxxxxx xxx xxx Xxx xxxx Xxxx xxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx.
Xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx, xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXxxxxxxxxx xxxx xxx "XxxxxxxxxXxxxxxxxx"x. Xxx xxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxx.
Xxxxxx xxxxx xx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XxX xxx xxxxx Xxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xx.xx.xxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx, xxxxxxx Xxx xx Xxx xxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xXXXXXxXxxxxxxxxx xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx x,x Xxxxxxxxxx Xxxx xxx Xxxxxxxxxx. Xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx Xxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxx x.x. xxx xxx Xxxxxxx xxx XxX xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx XxXxXxxxxxxx xx xxxxxxxxx Xxxx xxxxxxx. Xxx Xxxxx xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VI. Renten und Pensionen

1. Erwerbsminderungsrentner:
Keine Neuberechnung für Bestandsrentner

Xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxXxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx Xxxx xxxx xxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx x.x. Xxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxx x.x.xxxx xx x Xxxxx xxx xxx xxxxxxxxxx xx. Xxxxxxxxxx xxx
xxx x.x.xxxx xx x Xxxxxx,
xxx x.x.xxxx xx xxxxxxx x Xxxxx xxx x Xxxxxx xxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx x Xxxxxxx.

Xxxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx x. Xxxxxx xxxx xxxxxx,xxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxx xxxxxxx xxxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxx Xxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx x xx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxx xxx xx xxxx xxx xxx xxxxx xxx xxx xx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, X x X xxxxx X xxx X x X xxxxx Xx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xx Xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx.
Xxxxx xxx xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxx xx xxx x.x.xxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx xxx.

XXX: Xx xxxxxxxxxx.x.xxxxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"xx Xxxxxxx", xxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx:

Xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.x.xxxx xxxx xxx Xxxxx xxxxxxxx xx x,x Xxxxxxx xxxxxxx,
xxx Xxxxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxx xxx Xxxxxxxxx x,x Xxxxxxx.

xxx xxxx XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

xxxxxx

2. Hohe Energiekosten:
Energiepreispauschale für Rentner und Pensionäre

Xx xxx x.x.xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx X x X xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.x.xxxxx.

Xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx xxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx. Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx, xxxxx xxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx.

XXXXXXX xxxxxxxx xxx x.xx.xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxx x. Xxxxxxxx xxxx Xxxxxxxx xxx xxxx Xxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxxx xx Xxxxxx x"Xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxx xxxxxxxx xxxx Xxxxxxxx, xxx xxxx Xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx.
Xxxxx xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxx, xxxxxxx xxx xxx Xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Xxx xxxx Xxxxx xxx xxxxx XXxXxxxx xxxxxxx, xxxxxx Xxxxxxxx xxxx xx Xxxxxxxxxxx xxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxx xx xxx Xxxx xxx x. Xxxxxx xxx xx. Xxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx XxxxxxxxxxxxXxxxxXxx xx xxxxx Xxxxxx xx xxxxxxx.
Xxx Xxxxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxx xxxx Xxxxx xxxxxxxx. Xxxxxx xxx xxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxx Xxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx. Xx xx xxxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx, xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxx xx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.xxx XXXx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xx Xxxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xx.x.xxxx xxx XX xxxxxx xxxxxxxxx xxxx xxxx.
Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xx.xx.xxxx. Xxxxxxxx, xxx Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxx xxxx. Xxx Xxxxxxxxxx Xxxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xx,x Xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxxx x Xxxxxxxxxx XXX. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxxx xxxxx xxxxxx, xxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxxxx xxxxxx xx.X. Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xXxxx xxx XXXX xxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXXXx xxx Xxxxx " Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx" xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxx xxx XXXX:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Rentenversicherung:
Mit freiwilligen Beiträgen Lücken schließen

Xxxx Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxxxx xxx xxxx Xxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxx xxxxx xxxx xxxxx xxxxxxxxx.

Xxxxx Xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxxx Xxx xxxx xxx Xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx xxxxxxx. Xxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xx XXX xxxx xxxxx Xxxxx, xxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxxx Xxxx x xx,x xx.

XXXXXXX xxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xx xxx x.x.xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxx x xxxxx xx XXX xxx Xxxxx x xxxx xx XXX xxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxx xxxx xxxx XXX x xx,x xx. xXxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

xxxxxx

VII. Schenkung und Erbschaft

1. Schenkung und Erbschaft von Immobilien:
Ab 2023 wird es wohl viel teurer - noch in 2022 handeln!

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

Xxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxxx x xx xxxx Xxxxxxxxxxxx x xx Xxxxxxxxxxxxxxx, xx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx Xxx xxxx xxxxxx xxxx xxxxxx, xxxx xxxxxx xxxxx Xxxx xxxxxxxxx, xxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxx. Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX, xxxxxxxx xxxxx xxxxxxxx xxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx x"Xxxxxxxxxxxxxxxxxx xxxx"x. Xx xxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxxx Xxxxx xxxxx xxxxxxx: Xx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx. Xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xx xxxxxxxxxx xxx, xxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxxxxxx xxxx: Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx x Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxxxx Xxxx xxx xxxx x,x Xxxxxxx xxxxxxxx.

Xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx xxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxx Xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx" xx xxx Xxxxxx "Xxxxxxxxx xxx Xxxxxxxxx" xxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx.xxxxxx"Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xx xxx xx Xxxxxxx xxxxxxx"xxxxxxx xx xxxxxx xx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxxxxxXxxxxxxx "Xxxxx xxxxxxx Xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx"x.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxx xxx Xxxxxxxx xxxxxx, xxxx Xxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

VIII. Selbstständige

1, Rücklage für Ersatzbeschaffung:
Reinvestitionsfrist abermals verlängert

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx X x.x xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xx xxxx Xxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxx xxx xx xxxxx Xxxxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxxx:

Xxx Xxxxxxx 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 Xxxxxxx xxxxxxxxxxx xxxx xx xxxx Xxxxx, xxxx xxx Xxxxxxxxx xx Xxxxxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx.
Xxx 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. Hochzeits- und Trauerredner:
Der Bundesfinanzhof muss erneut entscheiden

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

Xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxx xxxxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx, xx Xxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxx Xx. Xxx x.x.xxxx xxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx x XXXXx xxx xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx.
Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxxxx" xx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx "xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx". Xxxxxxxx xxx xxxx xx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxx xxx xxxxx XXXxXxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx. Xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxx xxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxXx xxx.
Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx Xxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
Xxxx xxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx. Xx xxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxxxx xxxxxxxx xxxx "Xxxxxxxxxx" xxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxx xxxxx xx xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxx xxx xxxxxxx, xxxxxxx xxx xxx Xxxxxxx xx. Xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXX xxx xxx XxxxxxxxxxXxxxxxxxxxxxx XX xxxx xxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx xxxxx xxx Xx. X X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxx xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxxx xxx. Xx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxx xx xx xxxxx XxxxxxxXxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxx, xxxxxx xxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xxxx xxxxxx xxxxx xxx xxx Xxxxx xxx xx xxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxx. Xx xxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxx x.x.xxxx xX xx XX xxxxxxx xxxxxxxxxxx.

xxxxxx

IX. Steuergrundlagen

1. Steuerzinsen:
Verlängerte Karenzzeiten für die Zinsberechnung

Xxx xxxxxx Xxxxxxxxxxxxxx xx x. Xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxxxx xxx xxx Xxxxxx xxxxxxx: Xxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxx xxxxxx xxx Xxxxx x,x x xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx. x,x x xxx Xxxx xxx xxxx XXx.

Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xx xxxxxxxx:

xxx Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx x x xxx Xxxx xxxx xxx Xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxx xxxx xx xxx x.x.xxxx!! xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxxxx. Xx Xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx,xx x xxx Xxxxx, x.x. x,x x xxx Xxxx, xxxxxxx xxxx xxx xxx Xxx. xx XX, xxxxxxxxxx xxxxx xxx "Xxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx xx.x.xxxxx.

xxx Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xx. Xxxx xxx Xxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx x xxxxxxxx xxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.

xxx Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx xXxxxxxxxxx xxxx xx xxxx Xxx. x Xxxx x XXx. Xxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxxx.

Xx xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxx Xxxxxxxxxx

Xxxxxxxxxxxxxx

Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx

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xx Xxxxxx

x.xx.xxxx

x.x.xxxx

xx.x.xxxx

xx.xx.xxxx

x.xx.xxxx

x.x.xxxx

xx.x.xxxx

XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxx x,x x. Xxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxx xxx Xxxxxx x,xx x xxxx xxxxx xxxxxx Xxxxx xxx xxx Xxx. xx XXx. Xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxx x.x.xxxx xxxxxxxx xxx xxx xxxx xxx xx.xx.xxxx xxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx XX xxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx x xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx x Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxx xxxx xx xxxx XX xxxxx xx xxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xx.

Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx. Xxxxxxxx xxx xxxxx xxxx Xxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx x x xxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxx xxxx xxx Xxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxx, xxxxxxx xxxx xxx xxx xxx xxxxx Xxxxxxxx xxx x,x x xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.xx.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Gesetzgebung:
Inflationsausgleichsgesetz beschlossen

Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxxxxxxxx, xxx Xxxxxxxxxx xxx x.x.xxxx xxxx xxxxx Xxxx xxx xxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxx xxx x.xxx XXX xxxxxxxxxx xx xxxx xxxx xx xxx x.xxx XXX xxxxxxx xxx xx xxxx xxx x.xxx XXX.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxx xxx x.xxx XXX xxx xx.xxx XXX xxxxxxxxx. Xx xxxxxxx xxxx Xxxxxx, xxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xx.xxx XXX xxxxxxx. xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxx xxxxxxxxx, xx xxx Xxxxxxx xxx xx xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxx xx.xxx XXX xxxxxxx, xxxx xxxx xx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxxxxxxx. Xxxxxxxxx xxxx Xxxxxxxxx x"Xxxxxxxxxxxxx"x xx xxx.xxx XXX xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx.

XXXXXXX:xxxxxxXxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx, xxx Xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.

xxxxxx

X. Ausland

1. Doppelter Haushalt:
Kostenbeteiligung bei Familienwohnung im Ausland

Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxx xxxx xxxx xx xxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxx, xx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxx xxxxxx xxx xxxx xxxx xxxxxx, xxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx XXX, XX xxxx X xxxx xxxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx, xx xxx xxx xxxx xxxx xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx. XXXX: Xxx xxxx xxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx!

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxx. Xx Xxxx xxxx xxxxxxxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxx. Xxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx x.xxx XXX xxxxxxx, xxxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxxxxxxx.
Xxxxxxxxxxx: Xx Xxxxxxx, xx xxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxx xxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxx XXX, XX xxxx X xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx x xxxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx x xxxxx xxxxx xxxxx xx Xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxx xxxxxxx, xx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxx xxxx Xxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx. Xxxx xxx xx xxxxx xxxxxxxxxxxx, xxxx xx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xx xxx xxxx xxxxx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxxxxxxx xxxxxxxxxxxx xxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxx xxxx Xxxxxx, Xxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx x.xx. xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx xxxx xxx: Xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx xxxx xxxxxxx XxxxxXxxxxxxxXxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

XI. Soziales

1. Krankenversicherung:
Falle bei Erhöhung des Krankenkassen-Zusatzbeitrages

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxx xxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxx Xxxxxxx, xxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx. Xxx xxxx xxx xxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx, xxxxxxx Xxx xxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xxxxxxxx. Xxx XXXxXxxxxxxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxx Xxx. x XXX Xx.

Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxx xxxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX X xxxxx xxx xxx xxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXX Xx.

XXXXXXX xxxx xxxxx xxx "XXXxXxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxx xxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxxxx "xxxxxxxxxxx Xxxxxxxxx", xxxxxxx xxxxxxxxx "xxx xxxxxx xxxxxxxxx Xxxxx" xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx XXX Xx.

Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx, xxx xxxxxxxxxxx xxxx xxx Xxxxxx: Xxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xx xxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx.

Sonderkündigungsrecht

Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxxxx xxxx, Xxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxxxxxx, xx xxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx, xxx xxx Xxxxxxx xxx Xxxx Xxxxxx xxxxxxxx xxx xxxx xxx xxx x. Xxxxx xxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxx, xxxx Xxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxx xx xxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxx, xxxxxxx xxx xxxx Xxxxx xxx xxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx.

xxxxxx

2. Arbeitslosengeld II:
Kein Hartz IV für EU-Bürger mit 100-Euro-Job

XXxXxxxxxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xxxxxxx xxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxx xxxx xxxx xxxx: Xxx xxxx Xxxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxx xx xxxxxxx, xxxx xxxx xxxxxx xxxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxx xxx Xxxxx XX xxx. Xxxxxxxxxxxxxxxx XX xxx xxxxxx Xxxxxxxxxxxxxxxx xx xxxxx. Xxx Xxxxx xxxxxx xxx, xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxx XXxXxxxxxx xxxxx xxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx XX xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X, xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx. Xxx xxx xxxxx xxxxxx xxxxx Xxx xxx, xxxxxxx xx Xxxxx XX.

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SteuerSparbrief - Archiv

SteuerSparbrief Dezember 2022

I. Beruflicher Bereich

1. Fahrten zur Arbeit: Abzug von Taxikosten nur mit der Entfernungspauschale

2. Verpflegungspauschalen: Wichtiges Urteil für Müllwerker - und Handwerker?

3. Doppelter Haushalt: Umgekehrte Familienheimfahrten können absetzbar sein

4. Arbeitszimmer: Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern

5. Arbeitgeberleistungen: Modell Fahrzeugwerbung ist endgültig passé, oder?

6. Inflationsausgleichsprämie: Steht die Verteilung im Belieben des Arbeitgebers?

7. Aufmerksamkeiten: Eingrenzung bei Angehörigen

8. Freie Verpflegung und Unterkunft: Neue Sachbezugswerte ab dem Jahre 2023

II. Privater Bereich

1. Energiepreispauschale: Sie kann doch pfändbar sein!

2. Energiepreispauschale: Versteuerung bei Pensionären mit der Lohnabrechnung

3. Bonusleistungen der Krankenkasse: Wann Steuerbescheide geändert werden

Veranlagungszeitraum 2021

Veranlagungszeiträume vor 2021

4. CO2-Steuer: Verschieben der nächsten Erhöhungsstufe um ein Jahr

III. Kinder

1. Kindergeld: Kein Kindergeldanspruch bei Weiterbildung zum Facharzt

2. Stipendium: Kürzung des Werbungskostenabzugs bei steuerfreiem Stipendium

3. Hohe Energiekosten: Energiepreispauschale für Studierende

IV. Kapitalerträge

1. Verluste bei Kapitalerträgen: Verlustbescheinigung bis 15.12.2022 beantragen

2. Investmentfonds: Besteuerung fiktiver Übergangsgewinne ist rechtmäßig

3. Bausparen: Kontogebühren in der Ansparphase unzulässig

4. Negativzinsen: Verwahrentgelt der Banken unzulässig?

V. Eigenheim und Vermietung

1. Wohnrecht: Kein Kostenabzug für Eigentümer vor Erlöschen des Rechts

2. Renovierung: Kosten nach Entnahme aus Betriebsvermögen sofort absetzbar

3. Grundsteuer: Zurechnung und Bewertung von Agri-Fotovoltaik-Anlagen

4. CO2-Steuer: Aufteilung der Abgabe auf Mieter und Vermieter

5. Vermietungs-GbR: Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

6. Fotovoltaikanlagen: Bleibt ein Investitionsabzugsbetrag in 2023 erhalten?

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

8. Zweitwohnungssteuer: Zulässigkeit trotz Corona-Zutrittsverbot zur Insel Sylt

9. Baukindergeld: Die Förderung endet bereits zum Jahresende 2022

VI. Renten und Pensionen

1. Erwerbsminderungsrentner: Keine Neuberechnung für Bestandsrentner

2. Hohe Energiekosten: Energiepreispauschale für Rentner und Pensionäre

3. Rentenversicherung: Mit freiwilligen Beiträgen Lücken schließen

VII. Schenkung und Erbschaft

1. Schenkung und Erbschaft von Immobilien: Ab 2023 wird es wohl viel teurer - noch in 2022 handeln!

VIII. Selbstständige

1, Rücklage für Ersatzbeschaffung: Reinvestitionsfrist abermals verlängert

2. Hochzeits- und Trauerredner: Der Bundesfinanzhof muss erneut entscheiden

IX. Steuergrundlagen

1. Steuerzinsen: Verlängerte Karenzzeiten für die Zinsberechnung

2. Gesetzgebung: Inflationsausgleichsgesetz beschlossen

X. Ausland

1. Doppelter Haushalt: Kostenbeteiligung bei Familienwohnung im Ausland

XI. Soziales

1. Krankenversicherung: Falle bei Erhöhung des Krankenkassen-Zusatzbeitrages

Sonderkündigungsrecht

2. Arbeitslosengeld II: Kein Hartz IV für EU-Bürger mit 100-Euro-Job

1. Fahrten zur Arbeit:
Abzug von Taxikosten nur mit der Entfernungspauschale

2. Verpflegungspauschalen:
Wichtiges Urteil für Müllwerker - und Handwerker?

3. Doppelter Haushalt:
Umgekehrte Familienheimfahrten können absetzbar sein

4. Arbeitszimmer:
Nutzung in gemeinsamer Wohnung von nichtehelichen Partnern

5. Arbeitgeberleistungen:
Modell Fahrzeugwerbung ist endgültig passé, oder?

6. Inflationsausgleichsprämie:
Steht die Verteilung im Belieben des Arbeitgebers?

7. Aufmerksamkeiten:
Eingrenzung bei Angehörigen

8. Freie Verpflegung und Unterkunft:
Neue Sachbezugswerte ab dem Jahre 2023

1. Energiepreispauschale:
Sie kann doch pfändbar sein!

2. Energiepreispauschale:
Versteuerung bei Pensionären mit der Lohnabrechnung

3. Bonusleistungen der Krankenkasse:
Wann Steuerbescheide geändert werden

4. CO2-Steuer:
Verschieben der nächsten Erhöhungsstufe um ein Jahr

1. Kindergeld:
Kein Kindergeldanspruch bei Weiterbildung zum Facharzt

2. Stipendium:
Kürzung des Werbungskostenabzugs bei steuerfreiem Stipendium

3. Hohe Energiekosten:
Energiepreispauschale für Studierende

1. Verluste bei Kapitalerträgen:
Verlustbescheinigung bis 15.12.2022 beantragen

2. Investmentfonds:
Besteuerung fiktiver Übergangsgewinne ist rechtmäßig

3. Bausparen:
Kontogebühren in der Ansparphase unzulässig

4. Negativzinsen:
Verwahrentgelt der Banken unzulässig?

1. Wohnrecht:
Kein Kostenabzug für Eigentümer vor Erlöschen des Rechts

2. Renovierung:
Kosten nach Entnahme aus Betriebsvermögen sofort absetzbar

3. Grundsteuer:
Zurechnung und Bewertung von Agri-Fotovoltaik-Anlagen

4. CO2-Steuer:
Aufteilung der Abgabe auf Mieter und Vermieter

5. Vermietungs-GbR:
Vorsicht Falle bei Betrieb einer Fotovoltaikanlage!

6. Fotovoltaikanlagen:
Bleibt ein Investitionsabzugsbetrag in 2023 erhalten?

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

8. Zweitwohnungssteuer:
Zulässigkeit trotz Corona-Zutrittsverbot zur Insel Sylt

9. Baukindergeld:
Die Förderung endet bereits zum Jahresende 2022

1. Erwerbsminderungsrentner:
Keine Neuberechnung für Bestandsrentner

2. Hohe Energiekosten:
Energiepreispauschale für Rentner und Pensionäre

3. Rentenversicherung:
Mit freiwilligen Beiträgen Lücken schließen

1. Schenkung und Erbschaft von Immobilien:
Ab 2023 wird es wohl viel teurer - noch in 2022 handeln!

1, Rücklage für Ersatzbeschaffung:
Reinvestitionsfrist abermals verlängert

2. Hochzeits- und Trauerredner:
Der Bundesfinanzhof muss erneut entscheiden

1. Steuerzinsen:
Verlängerte Karenzzeiten für die Zinsberechnung

2. Gesetzgebung:
Inflationsausgleichsgesetz beschlossen

1. Doppelter Haushalt:
Kostenbeteiligung bei Familienwohnung im Ausland

1. Krankenversicherung:
Falle bei Erhöhung des Krankenkassen-Zusatzbeitrages

2. Arbeitslosengeld II:
Kein Hartz IV für EU-Bürger mit 100-Euro-Job