Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Fahrtkosten: Lkw-Übernahme auf öffentlichem Parkplatz ist Dienstreise
- Fahrtkosten: Erste Tätigkeitsstätte bei Zeitsoldaten
- Behinderung: Umbaumaßnahmen im Garten keine außergewöhnliche Belastung
- Bitcoin und Co.: Gewinne aus Verkauf und Tausch sind steuerpflichtig
- Finanzierung von Immobilien: Teilen Sie Baukosten oder Kaufpreis frühzeitig auf
- Energetische Sanierung: Ausschluss bei Wohnrecht und Vorbehaltsnießbrauch?
- Fotovoltaik: Abschreibungen für Anlagen gehen ab 2022 verloren
Hier geht es zum gesamten Inhaltsverzeichnis und zu Ihrem SteuerSparbrief (Hinweis: Die PDF-Datei zum Ausdruck finden Sie unterhalb des Inhaltsverzeichnisses):
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I. Beruflicher Bereich
1. Berufssportler:
Beiträge zur Sportinvaliditätsversicherung keine Werbungskosten
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2. Fahrt- und Verpflegungskosten:
Gilt ein Hafen als weiträumiges Tätigkeitsgebiet?
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3. Fahrtkosten:
Lkw-Übernahme auf öffentlichem Parkplatz ist Dienstreise
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4. Fahrtkosten:
Tätigkeitsstätte bei mehreren Einsatzstellen von Feuerwehrleuten
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5. Fahrtkosten:
Keine Dienstreisen bei Fahrten des Gerichtsvollziehers zum Gericht
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6. Fahrtkosten:
Erste Tätigkeitsstätte bei Zeitsoldaten
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- Xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx x xxx xxx Xxxxxxx xxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx.
- Xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx xxxx xxxxxxxxxxx x"xxx xxx Xxxxxxxx"x, xxxx xxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxx x Xxx. x Xxxx x XXxXx.
- Xxxxxxx xxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx, xxx xx xxxxxxxx "Xxxxxxxxxxxxxxxx". Xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxxxx xxxx xx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx x xx xx Xxxxxxxxxxxxxxxx xx xxxxxxx x xxxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxx xxxx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.
- Xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxx" xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxx, xxxx xx xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxxxxxxx xx, xxxxxxx xxx xxxxxxxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx. xx Xxxxxxxxxxxxxxxxxxxxx.xxxxxx
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
- Xxxxxxxxxxx: Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx
xxxxxx
7. Streikgeld:
Leistungen der Gewerkschaft steuerfrei und progressionsfrei
Xxxxxxx xxxx xx xx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxx Xxxx xxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxx xxxx xxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxx xxx, xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXX: Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxx xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxxx.
- Xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXxXx, xx xxx xxxx xxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxx Xxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xx Xx. xx XXxXx. Xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxx xx xxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxxxxx.
- Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxx xxxxxxxx xx xx Xx. x XXxXx. Xxxx xxx xxxxxxxx Xxxxxxxx xxxxx xxxxx xx Xxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.
- Xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx, xxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xx Xx. x XXxXx. Xx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxx xxxxx Xxxxxxxx xxxxx xxx, xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxx xxx Xxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
xxxxxx
8. Dienstwagen:
Kosten dürfen bei Fahrtenbuchmethode nicht geschätzt werden
Xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxx xxxxxxxxx, xxxx xx xxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx x xxxx xxxxxxxxx x xxxxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxxxx xx xxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxx xxxxxxx xxxx xxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx x xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxx xxxxxx xxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxx. Xxx Xxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx. Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx XxxxxxxXxx xxxxxxxx xxxx xxx XxxxXxxxxxxxXxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx XXX xxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx XxxxXxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxxx xxxx, xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxx xxx xxx xxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx, xxx Xxx xxx Xxxxx xxxxxxxx Xxx xxxxxxxxxxx, xxxx xxxxx xxxxxxx: Xxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxx: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XxxxxXx xx Xxxxxxxx xx xxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxxx Xxxxx Xxxxxxxxx xxxxxxxxx. Xxx XxxXxxxxxxxxx xxxx Xxxxx Xxx xxxxxxxx Xxx, xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xx xxxx xxxxxxx xxx, xxxx xxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxx xxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx xxx xxx xxxx Xxxxxxx, xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxxx Xxxxxxxx: Xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx!
XXXXXXXXX:xxxxxxXxxxxx xx xxxx xxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx x xxxxx xxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx Xxx xxx xxxxx xxxxxx xxx xxxxxx. Xxxxxx xxx, xxxx xxxx Xxxxxx xxx XxxxxxxxXxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx
- Xxxxxxxxxxx xxx XxxxxxxxxXxx: Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx
- Xxxxxxxxxxx: Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxx
- Xxxxxxxxxxx: "Xxx xxxxx xxx xxxxx xxxxx xx xxxxxxx"
xxxxxx
9. Vergütung für mehrjährige Tätigkeit:
Keine Begünstigung bei Ratenzahlung
Xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxx, xxxx xxxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx. Xx xxxxxx xxxxxxxx xxx xx xxxxxxxx XxxxxxxxxXxxxxxxx xxx xx XXxXx. Xxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx "xxxxxxxxxx" xxxx, xxx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxxxxxxx. Xxxx: Xxx Xxxxxxxxxx xxxx x xxx xxxxxxx Xxxxxxxxx xxxxxxxxx x xx xxxxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxx xxxxxx. Xxxx xxx xx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxx, xxxx xx xxxx xxxxx xxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx "xxxxx" XxxX xxxxxxx. Xx xxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xx. Xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx xxx xxx Xxxxxx xxx. Xxx XxxX xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxx xx xxxxx Xxxxx xxx. Xxxxxxxx xxxxx xxx Xxxxxx xx Xxxxxxxxxxxxx xxxxx xxxx Xxxxx xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxx xxxx.xxx XXXx xxx xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxx xx Xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxxxx xxx Xxxxxxxx xxxxxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x xxx Xxx. x XXxX xxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxx xxxxxxx. Xx Xxxxxxxxxx xxxxxx xx xxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxx xxx xxxxx Xxxxxxx xx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxx xx Xxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxx, xx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxx xxxxx xxxxx xx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxx xx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx. Xx xxx xxx XxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxx. Xxxx xxxxxxx Xxxxxxxx xxxxx xxx XXX xx xxxxxxx Xxxxxxx xxxx xxxxxxx, xx xxxxx x xxxxx xxx Xxxxxxxxxxxxx x xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx, xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx XX xxxx, xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx, xxxxx. Xxxxxx xxx xxxxxxx Xxxx xxxxxxxxx, xxxxxxxxx xxx xxxx xxxxxxxx, xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxxxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXxXx xxxx Xxxxxxxxx xxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
xxxxxx
10. Unfallversicherung:
Arbeitsunfall auf dem Weg zum Getränkeautomaten
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxx x XXX XXx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxx, xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xX x X xxxxxxx xxxxxxxxxxx.
- Xxx Xxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx xx xxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxx Xxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxxx xxxxx Xxxxxx xx xxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx, xxxx xx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx.
- Xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxx, xx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxx, xxx xx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx Xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxx xx xxx Xxxx xxx Xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxxx xxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx xXxxxxx: XXX Xxxxxx, Xxxxxxxxxx xxx xx.x.xxxxx.
XXXXXXXXX:xxxxxxXx xx. Xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxx xx x XXX XXX xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxx xxxxxx xxxxxxxxxxx Xxxx xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx Xxxx xxx Xxxxx xxxxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxx xx xxx. xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxx xxxxxxxxxx. Xxxx xxxx xxx Xxxx xxxxxxxxx, xx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxxx Xxx xxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
xxxxxx
11. Unfallversicherung:
Auch "Luftschnappen" im Pausenbereich ist versichert
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx xxx x XXX XXx. Xx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx, xxxx xx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx, xxxxxxx xxxx, xxxx xxxx xx xxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xXxxxxx xxx xx. x,xxxx, X x X xxxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxx, xxx xxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx Xxxx xx xxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxxxxxxxx xx. Xx xxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx, xxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxx xxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxx xxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.
- Xxxxxxxxxxx: Xx xxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXXx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxxx Xxxxx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxx. Xxx Xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxxxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xXxxxxx: XXX XxxxxxXxxxxxxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx.
xxxxxx
II. Privater Bereich
1. Behinderung:
Umbaumaßnahmen im Garten keine außergewöhnliche Belastung
Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxx xxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx xxxxx XxxxxXxxxxxXxxxxxx, xxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xx xxx xxx xxx Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxx xxx Xxx xxx xxxxx Xxxx xx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xx. Xxx XXX xxxxxxxxxxx xxxxx Xxxxxxxxxxxx.
- Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxxxx Xxxxx Xxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
- Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx x.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx XXxXx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx
- Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxx
- xxxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx
xxxxxx
2. Erdgas und Fernwärme:
Gesenkter Umsatzsteuersatz auch für Anschlussarbeiten
Xx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxx xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxx xxx x. Xxxxxxx xxxx xxx xx. Xxxxx xxxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x Xxxxxxxxxx xx Xxx. x xxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx" xxx xx.xx.xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxx Xxxxx xxxxxxxx xx xx.x.xxxx xxxxx Xxxxxx X xxxx.x.xxxxxxx Xxxx x. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:
Lieferungen von Gas über das Erdgasnetz
Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xXXX xxx XXXx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx XXX xx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxx xxxxx xxx xxxxxxxx Xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xXXXx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxx xx Xxxxxxxx xxxx Xxxxxxxxxx.
Lieferungen von Wärme über ein Wärmenetz
Xxx Xxxxxxx "Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxx" xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx, xxx xxxx xxxxxxxxx Xxxxxxx xx.X. Xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxx xx x Xxx. xx XXxX xxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx.
Legen eines Wärme-Hausanschlusses
Xxx "Xxxxxxxxx xxx Xxxxxx" xxxx xxxx xxx Xxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx, xxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x Xxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx "Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxxxxx Xxx xx xxx Xxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxx: Xxxx XxxxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
Legen eines Mehrspartenhausanschlusses
Xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxx, Xxx, Xxxxx, Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxx, xxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.
Anschluss an ein örtliches Flüssiggasversorgungsnetz
Xxxxxxxx xxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xx xxx XxxxXxxxxxxxxxxxxxxx xxx "Xxxxxxxxx xxx Xxx" xxx xxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxx. xxx xx xxxxx Xxxxxxxxxxxxxxx, xx xx xxxx xxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xXxxxxxxxxxXxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx.
Installation und Wartung
Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxx. xxxx xxxxx Xxxx xxx Xxxx xxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
xxxxxx
III. Nebentätigkeit
1. Impf- und Testzentren:
Verlängerung steuerlicher Erleichterungen für Helfer
Xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxXxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx.
Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xx xxxxxxxxxxx xXxxxxxxxxx XxxXxx xxx x.x.xxxx, xxxxxxxxX xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:
- Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx XXXXxXxXxx xxxxxxxxXxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx xxxx: x.xxx XXXx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx xxxxxx xxxxx XXXXXXXXXx.
- Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xx Xxxxx xxx xxxxxxxxx xxx XXX xxx xxxx: xxx XXXx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx.
- Xxxxxxxx xxxxxx xxxx xx xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxx xxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx x.xxx XXX xxx xxxx: x.xxx XXXx xxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx XxxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx XXX xxx. xxx XXXx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxxxx XXXXXXXXXx.
- xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xxx xx x Xx. xx xxxx xxx XXxX xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxx x xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx! Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xx xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxxx x xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx. Xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxx xxxxx xxxxxxxx. Xx xxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xxxx xxx Xxxx xxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX
- Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX
xxxxxx
2. Umsatzsteuer:
Keine Steuerfreiheit für Nebentätigkeit als Schuldnerberater
Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxx Xxxxxxxxxx xxx xx x Xx. xx XXxX xxxx xxx x.x.xxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxx xx Xxxxxxx xxxxx xxxxxxx Xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxx xx xxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, xx X xxxxxx.
- Xxx Xxxx: Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xx xxxx xxxx xx Xxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.X.x xxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxx xx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxx xxx, xxxx Xxxxxxxxxx xx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxx xxx Xxxxxxx xxx xx.xx.xxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx.
- Xxxxxxxxxxx: Xxxxxxx xx x Xx. xx XXxX xxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xx xxxx xx xxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xxxx x xxx xxx Xxxxxxxxxxxxx xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx xx.x.xxxx xXXX X x x X xxxxxxxxxxxxx :xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxx xxx xx x Xx. xx XXxX Xxxxxxxx xxxxxxxx. Xxxx xxx XXX xxxxxx xxx:xxxxxx"Xxx xxx Xxxxxxxxxxx xxx Xxxxx, xx xx xxxx xx xxxx Xxxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx."xxxxxxXxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxx xxx XXX. Xxx Xxxxxxxxxxxxxxxxx XX xxx xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
xxxxxx
IV. Kapitalerträge
1. Bitcoin und Co.:
Gewinne aus Verkauf und Tausch sind steuerpflichtig
Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxx xxx xxxx xxxx Xxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxxxx xxx Xxx xxx Xxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxx. Xxxx xx xx Xxxxxxx xxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx xxxxx Xxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xx. xxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxx Xxxxx xxx Xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxx xxx xxxxxx xxxxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx xx xxxxxx xxxxx Xxxxxx xx Xxxxx xxx xxxxxxxxx x,x Xxx. Xxxx. Xxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xxxxxxxx, xx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxx" x.X. xxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxxxxx. Xx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx, xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxx, Xxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx xx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxx xxx xXxxxxx: Xxxxxxxxxx xxx XXX xxx xx.x.xxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxxxxxx xxxx xxxx xxxx xxxxx xxx xxxx Xxxxx, xxxx xxxx Xxxxxxxx xxxxx xxxx "Xxxxxxx" xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxx "Xxxxx" xxx Xxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxx xxxxxxxx XXXxXxxxxxxxx xxx xx xxxxxxxx xxx Xxxxxxxxx, xxxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx Xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxx xxxx xxx XXXxXxxxxxxxx xxx Xxxxxxx, Xxxxxxx, Xxxx Xxxxx, Xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx Xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xx xxx xxxxxxxxx XXXxXxxxxxxxx:xxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx.
XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxxx xx xx xxx xxxxxxxx Xxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxx Xxxxxx. Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx
2. Bausparvertrag:
Versteuerung von Bonuszinsen erst bei Darlehensverzicht
Xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx xxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxx: Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.
Xxx "xxxxxxxxxx" Xxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xx xxxxxxx Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx Xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxx
XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxxxx: Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxx xxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xx, xxx xxx "Xxxxxxxxxxxxx" xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx x,x x xxx Xxxx xxxxxxxx. Xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxx xxx xxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x,xx x x.x. xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx:xxxxxx"Xxx Xxxxx xxx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx Xxxxx xxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx."xxxxxxXxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxx xxx Xxxxx xxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xx.xxx XXX. Xxx Xxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxx xxxxx xx xxxxx Xxxxx xx Xxxxx xxxx xx xxxxxxxxxx xxx, xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxx xx xxxx xx xxxxxxxxxx.
- Xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xx xxxxx x xxxxxxxxxx xxxxxxxxxx x Xxxxxxx x.X. xxx xx xx Xxx. x Xxxx x XXxX. Xxx Xxxxxxx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxxxx xxx xx Xxxxxxxx, xxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxx xxxx xxxx xx xxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
XXXXXXXXX:xxxxxxXx Xxxxxxxxxx xxxx xx xxxx xx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxx xxxxxxxx x xxx xxxxxx Xxxxx xxxxxxx x xx xxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx "xxxxxxxxxxxxx" Xxxxxxxxxxx. Xx xxxx xxxxxx xxxxx xx xxxxx xxx xxxx xxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxxx xxx, xxxxx xxxxxxx xxxxxxx xx xxxxx, xxxxx xx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxxx xx Xxxxx xxxx. Xxxx xxx xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxxxxxxxxx xxxxxx, xxx xxx xxxx Xxxxxxxx x.X. xxx xx xxx Xxx. x Xx. x XX xxxxxxxxx.
XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxx xx Xxxx xxx xx xxxxxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxx xxxx xxx xx xxxxxxxxx. Xx xxxx xxxxx xxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxx. x.X. Xxxxxxxxxxxxxxxxx XXX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx XXX Xxxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x X xxxxxx XXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx XXX Xxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx
3. Auslandsbeteiligungen:
Meldepflicht nur noch elektronisch
Xxxxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x XXx:
- Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx.
- Xxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxxxxxx, x.X. xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
- Xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx
- xxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xx x xxxxxxxx xxxx xxxx
- xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXxxxxxx xxxx xxx xxx.xxx XXX xxxxxxxx.
XXXXXXXXX: Xxxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxx.xxx XXXxXxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx x xxxx xxxx xxxxxxxxxxx x Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxx xxx.xxx XXXxXxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx x x xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxxx, xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxx, xx xx xxxx xxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
- Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xXXXx xx xx xxxxxxxxx.
- Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx "Xxxx Xxxxxx" xxxxxxx xx xx.x.xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xXXXx xx xxxxxxxx.
XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xXXXx xx xxxxxxxx xxx, xx xx.x.xxxx xxxxxx. Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxx xxxx xx xxx Xxx. x XXxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx"Xxxxxx"x xx xxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxxx.
xxxxxx
V. Eigenheim und Vermietung
1. Grundstücksverkauf:
Spekulationsgewinn bei Teilverkauf des Gartens
Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxx, xxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxx xxx xxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxx xxxxx Xxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx
XXXXXXX xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx.
- Xxx Xxxx: Xxxxxxxx xxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx x.xxx xx xxxxxxx Xxxxxxxxxxxx. Xxx xx Xxxxx xxxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxxx, xxxxxxxxx xxx Xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xx xxxx xxxx Xxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxx xxxxx Xxxx xxxxx Xxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx xxx xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx, xx XXxXx xxxxxxxxxx xxxx. Xxxx xxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxxx.
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2. Finanzierung von Immobilien:
Teilen Sie Baukosten oder Kaufpreis frühzeitig auf
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3. Energetische Sanierung:
Ausschluss bei Wohnrecht und Vorbehaltsnießbrauch?
Xxxx xxx x.x.xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xx.xxx XXX xx Xxxxxx, xxxxxxxx xxxxx xxxx Xxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx Xxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx.
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4. Gebäude-AfA:
Anforderung an Gutachten zur Verkürzung des AfA-Zeitraums
Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx XxxxxxxXxX, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.
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5. Nullsteuersatz für Fotovoltaikanlagen:
Vorsicht bei reinen Installationsarbeiten
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Xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. xXxxxxXxxxxxxx, xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx.
XXXXX:xxxxxxXxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxx xXxxxxXxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxx "xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxxxxxxx, xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxx. Xxx xxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxxx xxxxxxxxx Xxxx xxxx xxx XXX xxxxx xxxxxxxx xxxxxxxxx:
Xxxxxxxx x:
Xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xx Xxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxx xxx Xxxxx Xxxxx xxxxxxxxx xxx xxx xxx Xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxx xxx.x xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx. Xxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xx xxx xxx "Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx Xxx. x Xx. x XXxXx xxxxxxxxx, xxxx "xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxx xxx xxxxxx xxxxxxx Xxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxx x, xxx xxx XXXxXxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx x xxxx xxxx xxxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxxxxxxxx, xxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
- Xxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx
- Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxx
xxxxxx
6. Fotovoltaik:
Abschreibungen für Anlagen gehen ab 2022 verloren
Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXx xxxxxxx xxxx xxxxxxxxxx Xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxx Xxxxxxxx xxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxxxxxxxx.
Xxxxxxxxxxxx xxx x Xxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx:
- Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx. Xxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx.
- Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx xxx x Xx. xx x.X.x. xx xx Xxx. x XXxX xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxx xxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxx: Xx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxx xxx xx Xxxxxx xxxxx Xxxxxxxxxx. Xx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxxxx xxxx x xxx Xxxxxxxxxxx xxx Xxxx x xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx.
Xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xx xxxx x xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxx, xx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx xxxxx xxxx xxxxxx xxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx. xxxxx xxxx Xxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
Xxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xx Xxxxx xxxx, xx xxxx xxxxxxxxx xxxxxxxxx
Xxxxxxx: Xx, xxxxx xxxx xxxxxxxxxxx xxxxxx. xx x Xx. xx xxx xxxx "XxxxxXxxxxxxx" xxx xxxxx "XxxxxXxxxxxxxxx." Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxx xxx xx xx Xxx. x XXxX: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx! Xxxxx xxxx xxx Xxxxxxxx, xxx xx x xxxxxxxxxxxxx x Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx.X. Xxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxx xxxxx xxxxxx xx xxxxxxxxxxxxxxxx.
xxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx XXxXx xxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxx xxxxxxxxxxxx.
Xxxx xxx xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx
Xxxxx Xxxxx xxxx xxxx xxxx xx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx: Xxxxxx Xxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxx, xxxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxxxxxxxxxx, xx xxxx x xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxx x xxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxx xxx xxx. xxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxxxxxxxxx.
Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx XxX xxxxx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx, xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx xxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxx x xxxxxxxxxxx x xxxx xxxxxx xxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxx xxxx xxxxxxxxx "xxxxxxxx" xxxxxx xxxxxxx.
Xxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx
Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxxxxx xxx XXX xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxx xxx XXX xxxxxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxx.
Xxxxxxxxxx xxx xxxx xxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxx. Xxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx, xx xxx XXX xxx xxxx xxxx xxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx XXX xxxxxxxx xxxxxx xxxx xxxxx. Xxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx, xxxx xx xx Xxx. x XXxX xxxxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.
XXXXX:xxxxxxXx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx x Xx. xx XXxX xxx, xx xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx
xxxxxx
7. Kauf von Immobilien:
Finanzierung mit Bargeld, Kryptowerten und Gold verboten
Xx Xxx xxxx xxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx.x.xxxxx. Xxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx X" xx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX" xxxxxxxx.
Xxxxxxxxxxx: Xxxx Xxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxx xxx xxxxxxxx Xxxxx xxxxx xxxx Xxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxx Xxxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx.
XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX" xx xxx x.x.xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxXxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xxx XXX xxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx "Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxx xx xx Xxx. xx XxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX"x.
- Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxXxxx, Xxxxxx xxx Xxxxxxxxxx:xxxxxxXxx Xxxx xxxx xx xxxx xx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxx Xxxx xx Xxxx xxx Xxxxxx, Xxxxxxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx,x Xxxxxxx xxxxxxx. Xxxxxx xxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx Xxxxxxx xxxxxxx. Xxxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxx Xxxxxx, xxx xxxx xxxxx Xxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxx x.X. Xxxxxxxxx, Xxxxxx xxx Xxxxxxx. Xxxxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxx. Xxxx, Xxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx xxxx xx xxxxxxxxxx Xxxxx xxxx, xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, XXxXxxxxxxxxx xxxxxxx, X. xxxx.
- Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx.
- Xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxx Xxxxxx. Xxxx xxxx xxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx.
XXXXXXX: Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xx Xxxxxxxxxxx xx xxx xx Xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxx Xxxxx. Xxx xxxxxxxxxxxxx xxx xxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx xxxxxxxx xxxxx xxx Xxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx.
Bei Zwangsversteigerung Einzahlung von Bargeld verboten
Xx "Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx" xxx xxxxxxxx, xxxxxxxxxx"xxx Xxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx xx Xxxxxx xxxxxxxx" xxx xx Xxx. x XXXx.
Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx. Xxx xxxxxx Xxxxx xxxx xx xxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.
xxxxxx
8. Kauf von Immobilien:
Neue Nachweispflicht über Geldmittel
Xx xxx x.x.xxxx xxx xxxx x xxxxx xxxx x xxx Xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, Xxxx, Xxxxxx, Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxxx.
XXXXXXX xxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxx, Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x xxx x XxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX"x.
- Xxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxx xxxxxxxxxXxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx.
- Xxx xxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxx xxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxx xxx xx Xxxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxxxxxx, xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxx.
- Xxxx xxx Xxxx, xxxx xxx Xxxxx xx xxxxxxxxxxxx Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxx "Xxxxxxxxxx xx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx" xXxXXxxxXxXxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx Xxx. x XxXx.
- Xxxxx xxx Xxxxx xxxxx xxxxx Xxxx xxx xxxxx xxxx xxx xx.xxx XXX xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxxx. Xx xxxx xxxxx xx xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxx. x XxXx.
xxxxxx
VI. Renten und Pensionen
1. Rentner:
Härtefallfonds für bestimmte Berufs- und Personengruppen
Xxxx xxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxxXxxxxxxxxxxx xx xxx XxxxXxxxxXxxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx XXX xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxx xxx.xxx xxx xxx.xxx Xxxxxxxx, xxxxxxxx xx.xxx xxx xx.xxx xxxxxxxxxxx Xxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx xx xx.xx.xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx Xxx. XXX xxxx xxxxx Xxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxx xxx xx. Xxxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xx x.xxx XXX xxxxxxxx.
XXXXXXX xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xx.x.xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXXxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxx. Xxx Xxxxxx xxx xxx xxx xx.x.xxxx xx xxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx:
- Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxx Xxxx xxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx,
- Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx,
- Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx,
- xxxx XXXxXxxxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxx,
- Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxx xxx XXX xxxxxxxxx "Xxxxxxxxxxxx"x,
- xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx. xxxxx Xxxxxxxxxxx.
- Xxxxxxxxxxxxxxx, xxxx xxx xxx xxx x. Xxxxx xxxx xxxxxxx xxxx xxx xxx xxx x. Xxxxx xxxx xxx xxxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx x. Xxxxxx xxxx xxxxxxxxx xxxxx xxx XXX xxxxxxxx xxx.
XXXXXXXXX: Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXXx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx "Xxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxx:xxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx, xxxxx Xxxxxx, xxxx xxx XxXxxx: xxxxxxxxxxxxxxxxxxxxxxxxxxxx.xx
Xxxxxxx Xxxxx xxxx xx xxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx.
xxxxxx
2. Rentenversicherung:
Neue Leistung für Hinterbliebene von Seeleuten
Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx. Xxxxx xxx xxx XxxxxxxxxxxxXxxxxXxx xXXXx xxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.
XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxx xx xxx x.x.xxxx xxxx xxxx Xxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx: Xxxxxxx xxxx xxxx "Xxxxxxxxx Xxxxxxxx xxxxx Xxxxx"xxxxxxxx Xxxxx xxx x.xxx XXX, xx xxx xxx xxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx.
- Xxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx "Xxxxxxxxx Xxxxxxxx xxxxx Xxxxx" xxxx xxx xxx Xxxxxx xxxxxxxxx.
- Xxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxx xxx xxx "xxxxxxxxxxxx Xxxxxx" xxxx xxx Xxxxxxx xxx. Xxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxx xxx xxxx xx xxxxxx Xxxxxxxxx xxxxxxx.
Xxxx "Xxxxxxxxx Xxxxxxxx xxxxx Xxxxx" xxxxx xxx xx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxx Xxxxx xxxxxxxx.
- Xxx xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxx x Xxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.
- Xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx.
- Xx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxx "Xxxxxxxxxx Xxxxxxxx xxxxx Xxxxx". Xxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxx xxxxx xxx xxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxx xxxx Xxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx.
xxxxxx
VII. Selbstständige
1. Einnahmen-Überschussrechner:
Umsatzsteuerabzug bei Dauerfristverlängerung
Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxx xx, xx xxx xxx xxxxx xxxxxxx xxxxx. Xxxxxxxxxx xxxx xx xxxx xxxxxxxx Xxxxxxxx: xxx XxxxxXxxxxXxxxx xxx xx xx XXxX. Xxx xxxxxx, xxxx Xxxxxxxxx, xxx xxx xxx xxx xx. Xxxxxx xxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxxx xx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxx Xxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxxxxx.
Xxx xxxxxxx Xxxxxx xxxxx x xxxxx xxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx. xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxx, xxx xxx xxx xx. Xxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx, xxxxxxxx xxxx xxx xxxxx Xxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxx xx xxxx xxxxx: Xx xxxxxxx xxxx Xxxxxxxxx. Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxxxx Xxxx, xxxxxxx xxxx x!x xx xxxxx Xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.
Was gilt, wenn der 10. Januar ein Samstag oder ein Sonntag ist - wie in 2021?
Xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxx xxx xxx xx. Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxx x xxxx xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx xxx xx. Xxxxxx xxx Xxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxx, xxxx xxx xx. Xxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx xxx xxx xx. Xxxxxx xxxx xxx xxx Xxx. x XXx. Xxx xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx: Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxx xxx xx. Xxxxxx xxxx xxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxx xx. Xxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xXXX XxxxxxxxxxXxxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx: Xxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxx xxxx xxxxxxxxx xxx "xxxxxx Xxxx" xxxxxxx xx xx XXxX xxxxxxx. Xxxx "xxxxx Xxxx" xxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxx Xxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xx. Xxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx xxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx Xxx. x XXx. Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxx XxxxxXxxxxXxxxx xxxxxxx xx xx XXxX xxx xxx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx. Xxx xxxxxx: Xxx xxx Xxxxxxxxxxx xx xx. Xxxxxx xxx xxxx xxxx xx xx. Xxxxxx xxxxxxx, xxxx xxx Xxxxxxx xxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx.
Was gilt bei Zahlung vor Fälligkeit?
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2. Umsatzsteuer:
Wertstellungstag bei der Bank gilt nicht als Tag der Einnahme
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3. Teilnahme an Messen:
Förderprogramm für junge Unternehmen
Xxxxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx, xxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xx Xxxxxxx xxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxx.
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4. Betriebsprüfung:
Droht das Ende der Richtsatzsammlung?
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5. Kinderbetreuung:
Zahlungen eines Jugendwerks für Betreuung von Jugendlichen
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VIII. Soziales
1. Elterngeld:
Erhöhung nur bei schwangerschaftsbedingter Erkrankung
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