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.

 

SteuerSparbrief März 2024

Diese Ausgabe bietet unter anderem folgende interessante Themen:

  • Fortbildung: Darlehenserlass beim Meister-BAföG ist steuerpflichtig
  • Firmenfahrräder: Überlassung eines Zweitrades an Angehörige möglich
  • Behinderung: Abzug von Mieterhöhung wegen behinderungsgerechten Umbaus
  • Termingeschäfte: Beschränkung der Verlustverrechnung unzulässig?
  • Grundstücksverkauf: Spekulationsgewinn bei Teilverkauf des Gartens
  • Energetische Maßnahmen: Beginn der Förderung bei Ratenzahlung streitig
  • Direktversicherung: Besteuerung bei Kapitalabfindung beschäftigt nun den BFH

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. Fortbildung:
Darlehenserlass beim Meister-BAföG ist steuerpflichtig

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2. Dienstwagen:
Daten in digitalem Fahrtenbuch dürfen nicht änderbar sein

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3. Lohnsteuerbescheinigungen:
Id-Nr. für elektronische Übermittlung ermitteln

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4. Mini- und Aushilfsjobs:
Neue Geringfügigkeits-Richtlinien ab 2024

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5. Minijob:
Auch geringfügige Tätigkeit kann sozialversicherungspflichtig sein

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6. Firmenfahrräder:
Überlassung eines Zweitrades an Angehörige möglich

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxXxxxx xx Xxxxxxxxxxx xxx xxxx xxxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx. Xxxx xxxxxxxx xxx x xxx xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxx.

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Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx: Xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx x xxx xxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.x.xxxx, X xxxxx. Xxxxxx xxx XxXxxxx, xxx x.xxx XXX xxx xxxx xxxxxx, xxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxx, xxxxxxxx xxx Xxxxxxx xx xxxxxxxxxx xx XXX xxxx xx XXX xx Xxxxx xxxxxxxxx xxxx. Xxx xxxx xxxx xxxxxx! Xxx xxxxx xxx xx xxxxx xxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xx xxxxxxxx xxxxxx xxxx Xxxxxx x xxxxx Xxxxxxxxxxxxxxxxx x xxxxxx xxxxxxx, xxxx xxxxx xxxx xxxx xxx xxx xxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxx. Xxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx: Xx, xxx xxx xx.

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX., xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx xxxxxxxx xXxxxxxxxxXxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xXxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx. Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxx xxx xxx Xxxxxxxxxxxx xxx XXX xx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx: Xx xxx XxxxxxxxxxXxxxxxxxxxxx xxxx xxxx xxxxxx, xx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx.X. Xxxxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, x Xx xxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXxXxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xxx x xxXxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xx xxxxx Xxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxx x,xx x xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxxxxx xx xxxxx Xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxx xxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx

xxxxxx

7. Firmenfahrräder:
Fällt auch das Zubehör unter die Steuerbefreiung?

Xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxXxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxx xxx XxXxxxx, xxx xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx xx xxxxxxxxx XxXxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxxxx, xxxx xx xxxx xxxxx Xxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xx xxx Xxxxx Xxxxxxxx, xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxx xxx XXX xxxx, xxxx xxxxxxxxx "xxxxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxx xxx xXxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xXxxxxxxxxXxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxx xx Xxxxxx xxx xXxxxxxxxxXxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxxx xxx xxxxxxxxxx xxxx xx x Xx. xx. Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxxx xx Xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx x Xx. xx xxx, xx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxx xXxxxxxxxxXxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xx x Xxx. x Xxxx x xx xxxxxxxx.

Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx: xxxx xx Xxxxxx xxx Xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx x.X. Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx: Xxxxxxxxxxxxxxxxx xXxxx, Xxxxxxxxxx, Xxxxxxxx x.xx.x, xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx.X. Xxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx

xxxxxx

8. Zweitwohnungsteuer:
Keine Befreiung für Arbeitswohnung beider Ehepartner

Xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx, xx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx.

  • XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxx x xx xxx Xxxxxxx x xxxxxxxxx"xxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx". Xxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xXXxxxXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxxx xxx x XxX xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxxx xx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxx, xxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxxxxxxx: XXxxxXxXxxxxx xxx xx.xx.xxxx, x XxX xxxxxx, x XxX xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxxxx XXxxxXxXxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx, xxxx xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, Xx.: x X xxxxxxx.XXx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx x xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx x xxx Xxxx xx Xxxxxx xxx Xxxxx Xxx Xxxxxx. Xxx xxxxxxxx xxxxx xx Xxxxxxxxx xx Xxxx. Xxxx xxx Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxx. Xxx xxxxxxxx Xxxxx Xxx Xxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx Xxxxx xxx xxxx x.xxx XXX xxxx. Xxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxx. Xxx xxxxx xxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxx Xxx Xxxxxx xxxx xxxxx Xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxx xxxxxxx, xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxx xx Xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxx Xxxxx xxxxx xxxx Xxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxx xxx Xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxxxxx xxxxx xxxxxxx xxx xxxxxx Xxxxxxxx, xxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx "Xxxxxx" xxxx Xxxxxxx x xxx Xxxxxxxxxxx x xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xx xxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxx xxxx Xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxx xxxxx xxx, xxxx xxxxx Xxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxx Xxx Xxxxxx xx xxxxxxxx xXxxxxx: XX Xxxxxxx, Xxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxxxxx Xxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxxxxxxxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxx x.xxx XXX xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxx" xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx, Xxxxxxxx XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

II. Privater Bereich

1. Behinderung:
Abzug von Mieterhöhung wegen behinderungsgerechten Umbaus

Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxx xxxx Xxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx x.X. xxx xx xx Xxx. x XXxX xxxxxxxxx, xx xx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx, xxx xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx xXx. XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxx xxx Xxxxxxx xxxxxx xxxx xxxxxx Xxxxxx xx Xxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxx xxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xx Xxxx xxxx xxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx xxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx.xxx,xx XXX. Xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxxx xxxxxxxxxxx xx, xxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxxxx. Xxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx x.xxx,xx XXX. Xx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxxxxxx xx.xxx XXX xx x.xxx,xx XXX xx xxx xxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxx xxxx xxx x.xxx XXX xxx Xxxx xx. Xx xxx xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxxx xxx xxx Xxxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxxxxxxxxx: Xx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx.xxx XXX xxxxxxxxx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx.xxx XXX xxx x,x Xxxxxxx xxxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxx xx xxxx xxxx xx xxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxxx xxxxxxxx xxx Xxxx xxxxx XxxX, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx. Xxxxx xxxx xx xx xxx Xxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx XXX xxxx xx xxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxx "xxxxxxxxxxx" xxxx "xxxxxxxxxxxx" Xxxxxx Xxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxx

xxxxxx

2. Vorsorge:
150-Euro-Grenze bei Bonusleistungen einer Krankenkasse verlängert

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXX X xx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, x.X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxXXXxXxxxxx 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.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxxx xxxxx xxxxxxx:

  • Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx
    XXX X. Xxx xxxx xxx Xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xx Xxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, x.X. xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx.
  • 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 xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxx xxxxxxxxxxxx Xxxxx xx xxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxx.
  • Xxx 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. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxx xx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXX X xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx.xxxxxxXxxxx Xxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx xxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xx xxx XXX X xxx xxx Xxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxx xx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

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. Xxx Xxxxxxxxx xxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxx xxxx. Xxxxxxx Xxx xxxxx, xx xx Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx "xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Luftverkehrsteuer:
Deutliche Erhöhung der Steuersätze

Xxxx xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxx, xxxx xxx Xxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxxxxxxx xx XxxxxxxxxxXxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxxx xxx XxxxxxxxxXxxxx xxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxXxxxxx xxx xxxxxx xxxxxx: xxx Xxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxx x xx xxxxxxxx XxxxxxxXxx. Xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xx xx Xxx, x xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XxxxXXxX xxx, xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx.

XXXXXXX xxxxxx xxx x. Xxxxxx xxxx xxx xx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx,x Xxx. XXX xxxxxxxxxxx xxx x"XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx" x XxxxXXxXxxxxxX xxxx xxx xx.xx.xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxx xxxx

  • xx,xxxxxxxxXXX xxxxx: xx,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx xx.
  • xx,xx XXX xxxxx: xx,xx XXXx xxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xxx xxxxxxx x.xxx xx.
  • xx,xx XXX xxxxx: xx,xx XXXx xxxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xx.

XXXX xx xxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxx XxxxxxXxxxxxxxx xxx Xxxxxxx xxxxxx. Xxx xx xxxx xxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx"Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx"x. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxx x. Xxx xxxx

  • xx,xx XXX xxxxx xx,xx XXXxxxxxxxxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx x.xxx xx, xxxx xxxx Xxxxxxxxxxxxx, Xxxxxx xx Xxxxxx xxxxx x.x. xxxx Xxxxxxx, xx xxx Xxxxxxx, xxxx Xxxxxxxx, xxxx Xxxxxx xxx xxxx Xxxxxxxx.
  • xx,xx XXX xxxxx xx,xx XXXxxxxxxxxxx Xxxxxx xx xxx Xxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xxx xxxxxxx x.xxx xx, x. X. xx xxx Xxxxx xxx Xxxxxxxxx Xxxxx, xxxx xxxx xxxxxxxx, Xxxxxx, XxxxxxXxxxxxx, xx xxx Xxxxxxxxxxx Xxxxxxxxxx Xxxxxxx xxx xx xxxxxx xxxxxxxxxxxx Xxxxxxx.
  • xx,xx XXX xxxxx xx,xx XXXxxxxxxxxxx Xxxxxx xx xxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx x.xxx xx, x. X. xx xxx XXX, xxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxx, Xxxxx.

xxxxxx

4. Elektrofahrzeuge:
Änderungen bei der THG-Prämie

Xxxx xxx x.x.xxxx xxxxxxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxxxxx: Xxx xxxxxxx xxx xxx xxxxxxxxxXxXxxx xxxxxxxxxx XXxxXxxxxxxxx xxxxxx, xxx xx xxxxxxxx XXXxXxxxx xxxxxxxxx xxx xxxxxx xxx XXXxXxxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx XXXxXxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx XxXxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxx. Xx Xxxx xxxx xxxxxxxx xxx XXXxXxxxxxx xxxxxxxx xxx XXX xxx xxx XXX xxx Xxxx xXXXxXxxxx xxxx xx x Xxx. x Xxxx x xxx xx. XXxXxxXx.

Xx xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxx xxx XXXxXxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx XXXxXxxxx xx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxx, xx Xxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx xx xxxx XXx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx XXXxXxxxx: Xx xxxxxxx Xxx xxx xxxxx xxxxxx XxXxxx Xxxx xxxxxxxxx xxxxxxxx.

Steuerliche Behandlung der THG-Prämie

  • Xxx XXXxXxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx x.xxx xxxxx xxxxx xxx
    xxx Xxxxxxxxxx xxx xx xx Xx. x XXxX xxx xxx,xx XXX.
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  • Xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxxx.

XXXXXXX xxxxxx xxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx XXXxXxxxx xxx, xxx xxxx xxx xx.x.xxxx xx Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx x"Xxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx" xxx xx.x.xxxxx.

  • Xxxxxxxxxxxxxxxx: Xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx XXXxXxxxx xxxx xxx xx. Xxxxxxx xxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxx Xxxxx xxxxx xxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxx xxxx, xxx xxxx xxx xxxxxxxxxxx Xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxxxx. Xxx XXXxXxxxx xxxx xxxx xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxx Xxxxxxx xxxx xxxxxxxxx xxxxxx.
  • Xxxxx XXXxXxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx XXXxXxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx. Xx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxxxx x xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxx XxXxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxx XXXxXxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxxxxxxx xxxxxxxx x.x. XxXxxxxxxxxxxxxxxx xxx XxXxxxxx xxx Xxxxxxx Xxx, Xxx xxx Xxx, xxx xxxxx xxxxx xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxx. Xxxx XxXxxxxxxxxx xxx Xxxxxxx XxxxXx xxx XxxxXx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx XxXxx xxx Xxxxxxx Xx xxx Xx xxx xxx XXXxXxxxx xxxxxxxxxxx x xxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
  • Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx: Xxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx XXXxXxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxx "Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxx, Xxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx.xxx Xxxxxxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xx.X. xxxxx Xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxxxx xxxx xxx Xxxx xxxxx xxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxx xx xx xx x Xxx. x xxx Xxxxxxxxxx: "Xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xx x Xxxxxx x Xxxx x xxxxxxxx, xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx xxx, xxx xxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxxxxxxxxxx."

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx: Xxx xxx Xxxxxxx xxx XXXxXxxxx xx xxxxxxxxxxx

xxxxxx

III. Kinder

1. Freiwilligendienst:
Erhöhung des Wehrsoldes für Freiwillig Wehrdienstleistende

Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXXx xx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxx xxxxxxxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxx. Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx:

  • Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxxx Xxxxxxxx xx xxx x. Xxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxx.
  • Xxxxxxxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxx.
  • Xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx.
  • Xx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx x xxx Xxxxx x.xxx XXX, xx Xxxxxx x xxxxxxxxx x.xxx XXX, xx Xxxxxx x xxxx xx x.xxx XXX xxx xx Xxxxxx x xxxx xx x.xxx XXX. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxx XXX xx Xxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxx x xxx x xxxxxxx xxx XXX xxx xx Xxxxxx x xxx x xxxxxxx xxx XXX xxx Xxxxx.

XXXXXXX xxxxxx xxx x.x.xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x"Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx x Xxxx x xxx Xxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xx xxxx xxx xxx Xxxxxxxxxx xx x.x.xxxxxxxxxxxXxxxxxxxxxxx xx Xxxxx

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Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxx,

Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx,

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xxxxxx

2. Freiwilligendienste:
Deutliche Erhöhung des Taschengeldes

Xxx Xxxxxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxx Xxxxxxxx Xxxx" xXXXx, "Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxx" xXxxXx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xXXXx xxx xxxx "XxxxxXxxxxxxx", x.x. xx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxxxxxx xx xxxxxx. Xx xxx Xxxxx xxxx xxxx xxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx.

Xxx Xxxxxxxxxx xxxxxxx xxxxx "xxxxxxxxxxxxx" xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxx, xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxxx Xxxxx xx xxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx. x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxx xx Xxxxx xxxx xxx Xxxxxx xxx xxxxxxx xxx XXX xxxxxxxxxxx x xxx x.xxx XXXx. Xx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxx xxx Xxx. Xxx xxxxxxxx Xxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxxxx xx Xxxx xxx Xxx xx x xxx x.xxx XXXx. Xxx xxxxx XxxxxxxxxXxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x"Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx" x XxxxxxxxxxxxxXxxxxxxxxxxxxxx.

Xxx xxx, xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

  • Xxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.
  • Xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxxx. xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx, xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxx xxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxx:

  • Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx.
  • Xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxx xxxxxxxxx, xxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxx xxxxxx.
  • Xxx Xxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx. Xx xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxxxx xxx XXXxXxxxxxxxxXxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXX: "Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxx. Xxxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx, xx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxx." x"Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx",xxxxxxxxx.xxx.xxxx.

xxxxxx

3. Freiwilligendienste:
Erleichterung der Teilzeitmöglichkeiten

Xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxx xxx xx Xxxxxxx xxx Xxxxx xxxxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxx.

Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxx XxxxxxxxxXxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxx xxxx xx xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxx xxxxx xx Xxxxxx xxxxxx xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx XxxxxxxxxXxxxxx xxxxxxxx.

XXXXXXX xxxxxx xx xxx x.x.xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx xx Xxxxxxxx xxx xxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxx x"Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx" x XxxxxxxxxxxxxXxxxxxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx XxxxxxxxxXxxxxx xxxx xxxxxx xxxx xxx xx Xxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx.

xxxxxx

4. Kindergeld:
Anspruch bei längerer Ausbildung über das 25. Lebensjahr hinaus?

Xxxxxx xxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

  • Xxxxxxxxxxxxx xxxxxx xxxxxxx xxx Xxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxx xxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx x. Xxxx xxxx xxxxxxxxxx xxxxx xxx xx Xxx. x XXxXx.
  • Xxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxx xxxx xxx Xxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

XXXXXXXXX: Xxxx xxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxx, xxx xxxx xx Xxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxxx xxxxx, xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx. Xxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

5. Elterngeld:
Wegfall des Elterngeldes für gutverdienende Eltern

Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxXxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx xxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

  • Xxx Xxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx x.xxx XXX, xxxxxxxxxx xxxx xxx XXX xxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.
  • Xxx Xxxxxx xxx xxxxx XxxxxxxXxxxxxxxxxxxxx xxxxx x.xxx XXX xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xx x. Xx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx x.xxx XXX xxx x.xxx XXX: Xxxx xx x XXX, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx x.xxx XXX xxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx x xx x,x Xxxxxxxxxxxxx x xxx xxx xx xx x. Xxxx Xxx xxxxxxxx x.xxx XXX xxx x.xxx XXX xxxxxx, xxxxxxxx Xxx xx x.
  • Xxxxxxxx xxx xxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxx xx xxx xxxxxxx xxxxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxx xxx x.xxx XXX, xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx. Xxxx xx x XXX, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx x.xxx XXX xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx x xx x,x Xxxxxxxxxxxxx x xxx xxx xx xxx xxxxxxxxxxxxx xxx.xxxxxxxxxxxxxx.xxx.

Xxxxxxxxxx xxx xxx Xxxxx xxxx xxxxxxxx xxx x.xxx XXX. Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxx xxx.XXX xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx.xxx XXX xxx x Xxx. x XXXXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxx, xxx xx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx xx xxx x.x.xxxx. Xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx.xxx XXXxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxx xxx x Xxx. x xxx xx xx Xxx. x XXXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx xxxxxx xxxxxxxxx xxxxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx"x.

Xxx xxx, xxxx xxxx Xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx. Xxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxx xxx x Xxx. x XXXXx:

  • Xxxxxxxx xxxxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxx xxxx xxxx xxxxx Xxxxx xxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx Xxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx, xxxx xxxxxxxxx xx xxx Xxxx xx xxxxxxxx.
  • Xxxx xxx xxxxxx Xxxxxxxxxx "XxxxxxxxxxXxxx" xxxxxxx, xxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx, xx xxxxxx "Xxxxxxxxxxxxxxx" xxxx "XxxxxxxxxxXxxx" xxxxxxxx.
  • Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx xxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
  • Xxxx xxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx. Xx xxx xxxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxx xx x Xxx. x XXX XX xxxx xxxx xxx xx x Xxx. x Xxxx x Xx. x XxXxxXx. Xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxxxxxx xxxx xx xxx XXX XX. Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxx xxxx xx xx Xxx. x x.X.x. Xxx. x Xxxx x XXXX xxxxx, xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxx xx x. Xxxxx xxxxx.

xxxxxx

6. Jugendliche:
Zum 18. Geburtstag 100 EUR vom Staat

Xx xxxxxxxxxxx Xxxx xxxx xxxxxxx xxxx xxx.xxx Xxxxxxxxxxx xxx xx. Xxxxxxxxxx xxx Xxxxx xxxxx "XxxxxxXxxx" xxx xxxxxxxxxxxXxxxxxxx xxx xxx XXXxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx Xxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx.xxxxxxxxxx.xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxx, Xxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxx Xxxxxxxx xxx XXx xxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxx. XXX xxx Xxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx "XxxxxxXxxx" xx xxx Xxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxx, xxx xx xxxxxx Xxxx xxxxx xx. Xxxxxxxxxx xxxxxx xXxxxxxxx xxxxx, xxxxxxx xxx xxx XxxxxxXxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxx xxxx xxx.xxx Xxxxxxxxxxx. Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxXxxxxxxx xxx xxx XXX xxxxxxxx. Xxx xxx xxxxxxxxxxxx XxxxxxXxxx xxxx xxx Xxxx xxxxx xxx xxxxx Xxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

  • Xxxx xxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xx xxx x. Xxxxx xxxx xxxxxxxx. Xxx xx Xxxxxx xxxx Xxxxxxx xxxx xxxxxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxx xxxx xxx. Xxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxx.
  • Xxxxxx xxx xxx Xxxxxxx xxxx xx Xxxx xxxx xxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx XxxxxxXxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxx xxxxxxx xxxxxx. Xxxx xxx.xxx xxxxx Xxxxxxxx, xxx xxxx xx Xxxxx xxxxxxxx xxxx, xxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxxx.

Xxxxxxxxx: Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx.xxxxxxxxxx.xxxxxxxxxxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxx xxx xxxx xxxxx xx xxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xXXxXxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxXXx xxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxx xxxxx xxx XxxxxxxXxxxxxxxXxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxx xx Xxxxxxxx xx xxxxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxx xxxxxxxxxx xxx xxx Xxx xxxxxxxx xxxxxx.

Xxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxx XxxxxxXxxxxXxxxxxx xxxx Xxx xxx xxx xx.xx.xxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx.

xxxxxx

IV. Kapitalerträge

1. Termingeschäfte:
Beschränkung der Verlustverrechnung unzulässig?

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx.xxx XXX. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x Xxxx x XXxX x.x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx x xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx, Xxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxxxxxxxx xx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXxXx. Xx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx XxX xxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxx XX xxx xxx XxXxXxxxxx xxxxx.
  • Xxxxxxxxxxx: Xxx XX xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX x.x.X. xxx XXxX xxxx. Xxx Xxxxxxxxxx xxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xx xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxx Xxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxx. Xxx xxxxx Xxxxxxx xxx x Xxx. XXX xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxxx xxx xx xxxxx xxxxxx xx Xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xx xxxxxxx. Xx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxx xxxxx xxxxx xxxxx xxxx Xxxxxxxxxxx, xx xxx Xxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx xxxx xxx. Xx xxx xxxx xxxx xxxxx xx xxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxx XX XxxxxxxxxxXxxxx xxxxxx xxxxxxx xx, xxx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xx XxXxXxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx. XXXX X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx xxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx, xx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxx xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXxXx xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Grundstücksverkauf:
Vorfälligkeitsentschädigung ist nicht abziehbar

Xxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxx Xxxxxxxx xxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx: Xxx Xxxxx xxxxx xxxxx xx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxx, xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxxxx xxxxx Xxxxxxxxx xxx xxxxxxxx xxxxxx xxx xXX Xxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xx xxxx xxxx xxxxx Xxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx, xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx xxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx. Xxxxxxxxx xxx Xxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxx: Xxx xxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxxxx, xxxx xxxxx xxxxxxxxxxx. Xxx xxxxxx "Xxxxxxxxxxxxx" xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxx XX Xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx.

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxx "xxxxx" xx xxxxx xxxxxxxxxx Xxxxxxxxx. Xxxx xx xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx xxxxxx Xxxxxxxxx x xx xxxx xxxx Xxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxx "xxxxxxxxxxx" xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxx xx.x.xxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxx xxxxx xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx XXX xXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx xxxxxx xxx, xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx"xx Xxxxxxxxx xx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxx ...".xxxxxxXxxxx Xxxxxxx xxx xxxxxxxxxxxxx. Xxx xxxx xxxxx xxx, xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxx xxxx xx xxxx xxxx xxxx, xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xXxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxx. Xxxxxxx xxx Xxxxxxx xxxx xxxx xxxx xxxx Xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx "xxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx x xxxxxxxxxxx xxx xxxxx Xxxxxxx x xxxxxxxx xxxxx "xxxxxxxxx" Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Energetische Maßnahmen:
Beginn der Förderung bei Ratenzahlung streitig

Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxx. XxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxxxxxxxxx, xx xxxxxxx Xxxx x Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx.xxx XXXx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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

Xxx xxxx xxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxx Xxxxx xxxxxxxxxXxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx xxx xx xxx XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxx Xxxxx xxxxxxxx xxxxxxxxx xxxxx

XXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxxxxx xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxx xx xxxx xxx xxxx xxx "Xxxxxx Xxxxxxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxx xxx Xxxx "xxxxxxxxx" xxxxxxx. Xxxx xx xxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx Xx. xxx XXXxXxxxxxxxxx xxxxxx: XX X xxxxx xXxxxxxxxxx: XX Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xx Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx x xxxx xxxxxxxxxx x xxxx xx xxxx xxxxxxxxx, xxxxxxxxxx xxxx xxxxx xx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx

xxxxxx

4. Grundsteuer 2025:
Fast Halbierung des Hebesatzes in Berlin geplant

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx x.x.xxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxx Xxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxx: Xxxxxx xxx xxxxxxxxx xxxxxx xxx xxx xxxxxxxxx. Xxx xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxx, xx xxxxxx xxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxxxx. Xxxx xxx: Xxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxx.

Xxx xxxxxxx Xxxxxxxxxxxxx Xxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx, xxxxx xxx Xxxxxxxx xxxxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxxx xxxxx xxxx xxxxxxxx xxxxxx"xxxxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxxxxx.xxxXxxxxxxxXXxXXXxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxXxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx x xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx. Xxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xx xxx Xxxxxx xxxxx xx xxxxxxxxx xXxxXxx. Xxxxxx, XX Xx. xxxxxx xxx xx.x.xxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx:

  • Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xx xxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx x,xx Xxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx x,xx Xxxxxxxx.
  • Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx: Xxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxx x.x.xxxx xxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx.
  • Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx, xx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxx Xx: Xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxx Xx xxx x Xxxxxxx xxxxxxxxxxxx xxxxxx.
  • Xxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx x,xx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxx xxxxxxxx Xxxxxx:
    Xxxxxxxxxxxxxxx x x,xxxxx xXxxxxxxxxxxxxxx x x,x xXxxxxxxxx.
  • Xxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxx Xxx xx Xxxxxxxxxxxxxxx:xxxxxxxxxxx:xxxxx.xxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxx.xxx

XXXXXXX: Xx xxx xx xxxxxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxx Xxxxxxx xxxxxx xxxxxx. Xxxx xxxx xxx xx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxx. Xxx xx xxx xxxx xx Xxxxxx xx Xxxxx xxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Riester-Förderung:
Verwendung für Darlehenstilgung durch Erbe zulässig

Xxx xx Xxxxx xx xxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xx xxxxxxxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx "Xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx Xxxxxxx" xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx xxx x XXxX.

Xxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxx Xxxxxx, xxxx xx xxxxx xxxx, xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx "xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx. Xxxx xx xxxx xxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XXxX xx xxxxx xxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxx, xxx xxx xxxxxx Xxxx xxxx xxxx xxxxx xxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxxx Xxxxxxxx xxxxx Xx. X X xxxxx.

  • Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxx. Xxx Xxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xx xxx Xxx. x Xxxx x Xx. x XXxX xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx Xxxxxxxx xxxxx xxx, xx xxxxxx xxx Xxxxxxx xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
  • Xxxxxxxxxxx: Xxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XXxX xxx xxxxxx xx xxxxxxxxxx, xxxx xxxxx xxxx xx Xxxxxxx xxxx, xx xxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x Xx. x XXxX xxx Xxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xx xxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxx XXxX, xxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xXxxxxx: XX XxxxxxxXxxxxxxxxxx, Xxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Direktversicherung:
Besteuerung bei Kapitalabfindung beschäftigt nun den BFH

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

Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxx xxx x xxxxxx xxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX x"XxxxxxxxxXxxxxxxx"x xxxxx xx Xxxxxxxx xxxxx. Xxx xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx. Xxx Xxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx Xx. xxxxxx X X xxxxx. Xx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxx XX Xxxxxxxx xxxxxxxx xxxxxxx xxx:

  • Xxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxxxx xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx XxxxXXX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xx. Xxxxxx xxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xx. xx.xxx XXX xxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxx xx xx Xx. x XXxX xxx xxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x"XxxxxxxxxXxxxxxxx"x. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xx.
  • Xxxxxxxxxxx: Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxxx "Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxx. Xxxxxx xxxxx xx xx Xxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx xxxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxxxx xxxxx xxxxxx xxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx

xxxxxx

2. Erwerbsminderungsrentner:
Eingliederungsversuch ohne Rentenverlust

Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxx Xxxx xxxx, xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxx xx xxxxxxxx. Xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxx xxxxx xxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx:

  • Xxx Xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxx Xxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
  • Xxxx Xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx Xxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxx xXxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxx xx xxxxxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxx xxx. Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx. xxxxx xxx Xxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx. Xx xxx Xxxxx xxxxxxxx xxx Xxxxx xxxxx Xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxx xx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx.

xxxxxx

VII. Selbstständige

1. Selbstständige Lehrer:
Voraussetzungen für Umsatzsteuerfreiheit bald lockerer?

Xxxxxxx xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. Xxxxx xxxx xx xxxxxxxxx xxxxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxx xxxxx Xxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxx xxxx xxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxx, xxxxx xxxx Xxxxxxx xxx XXxXxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxx xxx XXxXxxxx. Xxx xxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx.

Erstens: Umsatzsteuerfreiheit dem Grunde nach

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxx xxxx xxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xx xxxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx.

  • Xx Xxxxx xxxx xxx xxx XxXX xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx X xxx Xx xxxxx xxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xx. Xxxxxxxxx.
  • Xx Xxxxx xxxx xxx xxx XxXX xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx. Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx". Xxxxxx Xxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xx xxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xx. Xxxxxxxxx.

Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx.

Zweitens: Verfahrensrechtliche Voraussetzungen

Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxx: xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxxxxxxxx, xxxxxxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxx xxxxx xxxxxx Xxxxxxxx, xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xx xxx "xxxx" xxxx xxxxxx xxxxxx, xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xXxxxxxxxx x.xx.x Xxx. x XXxXXx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxx xxxx, xxxxxxxxx xxx xxxxx Xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx. Xxx xxx xxxxx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx.

Vertragsverletzungsverfahren gegen Deutschland

Xxx xxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxx Xxxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxx xxx x.x.xxxx xxxxxxx:

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XX xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxx xx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx. Xx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx.

Xxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxx xxx XXxXxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxx XXxXxxxx xx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxx, xxx xxx xxxxxx xxxx Xxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx XXxXxxxxxxxxx xxxx xxx XxXX xx xxxxxxx xxx, xxxxx xxxxxxxxxx xx xxx Xxxxxxx. Xxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx, xxxx xxx xxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxx xxxxxx.

xxxxxx

2. Berufskleidung:
Kleidung und Accessoires bei Influencerin nicht absetzbar

Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx xxx xxxx xxxxxxxxx, xxxx xx xxxx xxxxxxxx"xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxx. Xxx xxxx xx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxx xxxxxx,xxxxxx"xxx xxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxx xxx"xxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx. Xxxxx xxx xx xxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxx xxx XxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xXX Xxxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxxx.

  • Xxx Xxxx: Xxxx xxxxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxx XxxxxxxXxxxxxXxxxxxxx xxx xxxxx xxxx Xxxxxxx xxxxx Xxxxx xxx XxxxxxxxxxXxxx xxx xxxxxxxx xxxxxx Xxxxx xxx Xxxxxxx. Xxxxxxxxxxx xx xxx Xxxxx, xxx xxx Xxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx, xx xxx xx xxxxxxxx, xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx. Xxx xxxxxxx xxx, xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxx Xxxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxx xxxxxxx x xxx xxxxx xxx Xxxxxxxxx x xx xxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx XxxxxXxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx xxx. Xxxxxxx xx xx Xx. x XXxX xxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxxx xxxxx xxxxxx xx, xxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxx. Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxxx xxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx.
  • Xxxx xxxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxx xxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxx xxx. xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxxxxxxx xxxxx xxxxxx xx xxxxxxxxxx xxx xxxxxxxx Xxxxxx. Xx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx XxxxxXxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx, xxx xxxxx xxxxxxxxxxxx xXxxxxx: Xxxxxxx. XX, Xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx: Xxxxxxxx Xxxxxxxxxxxxxx

xxxxxx

3. Berufssportler:
Einkünfte aus Gewerbebetrieb

Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxxx xxxxxx xxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxx xx xx xxxxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx x.x. xxx xxx Xxxxxxxxxxxxxx Xxxxxxx Xxxxx xxxxxxxx xxx, xxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xx.xxx XXX xxx xx.xxx XXX xxxxx. Xxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxx xxx XXX xxx xx.xxx XXX. Xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxx X, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx X. Xxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx, xxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx X xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xx.

  • Xxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxxx xxxxx xx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxxxxx.
  • Xx xxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxxx Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxx xxxx xxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xx xxx Xxxxxxxx xxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
  • Xxx Xxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxx x xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx Xxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxx"x. Xxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx "Xxxxxxxxxxxxxx" xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx, "xxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx" xXxxXxx. Xxxxxx xxx xx.x.xxxx, X xxxx XxxxxXX X xxx. Xx xxxxxxxx xxx xxxx xxx XXX xxxxxxxxxxxxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx. xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx, Xx. xxx.
  • Xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx X xxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX x xxxxxxxxxxxxxx Xxxxxxxxxx x xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxxxxxx xx xxxxxxxx, xxxxxx xxxx xxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxx xxxx: Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xx xxxxxxx xxx x Xx. xx XXxXx.

xxxxxx

4. Rechnung an eigene GmbH:
In welchem Jahr sind Honorare zu versteuern?

Xxxxx XxxXxXxxxxxxxxxxxxx xxxx x xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxx xx xxxx "xxxxxx" XxxX. Xxxxxxxx: Xxx Xxxxxxxxx xxx xxx xxxxx Xxxxxxx xx xxxxx XxxX xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx "xxxxxx" XxxX xxxxxxxx, xxx xx xxxxxxxxxxx, xx xx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx x xxxxxxxxxxxxx, xx xxxxxx xxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

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

Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx, xxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxx xxxx Xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx x xxxxxxxx xxxx, xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx, Xxxxxx xx.x.xxxx, x X xxxxxxxx.

  • Xxx Xxxx: X, xxx Xxxxxxx, xxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. X xxx xxxxx xxxxx X Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxX. X xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, X xx Xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx X xxx X xx xxx XxxX Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx, xxx xxx xxx XxxX xxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx XxxX xxx xxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxx, xxxxxxx xxx XxxX xxx Xxxxxxxxxx xxxxxxxxxx xx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx. Xxx XxxX xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx. X xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx. Xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxx X xxxxx xxxx xx Xxxx xxx Xxxxxxx, xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxx xxxxx. Xxx Xxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx.
  • Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx XxxX xxx xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx X xxxxxxxxxx xx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx. Xxxx xxxx X xxx xx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xx xxx XxxX xxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxx, xxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx X xxx Xxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx, xxx xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxX xx xxxxxxxxx. Xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxx xxx xxxxxxxx xxxxxxxxx, xxxx xxx XxxX xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xx xxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxx xx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxx. Xxx Xx. xxxxxx XXXX X xxxxx.

xxxxxx

5. Preisgelder:
Keine Einkommensteuer auf Kunstpreis der Leipziger Volkszeitung

Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxx, xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx:

  • Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxxxxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx.
  • Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xXXXx xxxxx xxx xx.xxx XXX xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xx Xxxxxx xxxxx Xxxxxxxxx xxxxxx xxx xxx xxx xxx Xxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxxx xxx Xxxxx xxx xxxxx xxxxxxxxx xx xxxx xxx Xxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx XXX xxxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxxxx

xxxxxx

6. Gewerbesteuer:
Oldtimer im Vermögen von Wohnungsunternehmen schädlich

Xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX xxxxx xxxxxxx. Xxx xxxxxx, xxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx xxx XxxX xxxxxxxxx, xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx x xxx Xxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxx xxx Xxxx "xxxxxxxxxxxxxxx", xxxx xxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx XxxX, xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx. Xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxx Xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx x Xx. x Xxxx x XxxXxX. Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxx. Xxx XxxX xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx.
  • Xxxxxxxxxxx: x Xx. x Xxxx x XxxXxX xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx, xxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx x xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxx x xxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx x Xx. x Xxxx x XxxXxX xxxxxxxxx xxx. Xx xxxxxxx xxxx xxxx xxxxx xx Xxxxxxxxxxxxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxx xxx Xx. XXX X xxxxx xxxxxxxxx.

xxxxxx

VIII. Steuergrundlagen

1. Steuererklärung:
Fehler in der Anlage SO 2023 wird nicht behoben

Xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx "xxxxxxxx Xxxxxxxxx" xxxxxxx xxxxx Xxxxxx x xx Xxxx xxxx x xxxxxxxxxx xxxxxx. Xx xxx Xxxxxx XX xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xx Xxxxx xx xxxx Xxxxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxx XX xXxxxx xxx xxxxxx xx xxxx xxxx:xxxxxx"Xxxxxx Xxx xxxxx xxx Xxxx x Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xx.xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxxxxxxx. .... Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xx xxxxxxxxxxx."

Xxx Xxxxxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxxxxx xxxx Xxxxxx xxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx XX xxx xxxxxxxx xxxxxx, xxxx xxxx, xx xxx xxxxxxx xxxxxxx xxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxx xxxxxxx xx Xxxxxxx xxx XxxxxxXxxxxxxxx Xxxxxxx xxxx xxx xxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxx XX xxxxxxxxxxx.

XXXXXXX xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxx x xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx x xxxxxx xxx xxxxxx xxxxxxxxxxx x xxxx xxx Xxxxxx XX xxxxx xxxxxxxxxx, xx xxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxx xxxx xxxx xxx. xxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxx Xxxxxx xxxxxx xx xxxx xXxxxxxxxxx xxx xx.x.xxxxx:

  • Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xx Xxxxx xx xxx Xxxxxx XX xXxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xXxxx XXXXXXx xxxx xxxxx Xxxxxxx xxx xx. Xxxxx xxxx xxxxxxxx xxxxxxxx, xxx xx xxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxx xxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxx. Xxx xxx XxxxxxxxxXxxxxxxxxxx xxxxxx xxx xxx xxxxx XxxxxxxxxXxxxxxxxxxx xxxx xxxxxxx. Xx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxx xxxxxx Xxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxx XX x Xxxxxxxx Xxxxxxxxxx x xxxx

xxxxxx

2. Einspruch:
Keine verlängerte Einspruchsfrist bei fehlendem Hinweis auf E-Mail

Xxxx Xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx XxxxxxxxxxxXxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxx, xxxx xx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxx xxxx xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXx.

  • Xxxxxxx xx xxx Xxx. x Xxxx x XX xxxxxxxxx"xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx."xxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XxXxxx xxxxxxxxx xxxxx
  • Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxx xxx xx xxx Xxx. x Xxxx x XX, xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx XxXxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XX xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

  • Xxx Xxxx: Xxxx Xxxxxx xxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xx xxx Xxxxxx xxxxx Xxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx XxXxxx xxxxxxxxx xxxxxx xxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxx, xx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx XxXxxx xxxxxxxxx xxxxxx xxxx, xxx xxxx Xxxxxxxxxx xxx XXX xxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx Xxxxxxx, Xxxxxxxxxxx, XxXxxxxxxxXxx, XxXxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx, XxxXxxx xxx. Xxxx xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xx xxxx xxxxx x xxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx x xxxxx xxx XxXxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxx xxxxx xxxxx xxxxxxxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xx xxxx Xxxxxx, xx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxXXx xxxxxx.

xxxxxx

IX. Soziales

1. Krankenversicherung:
Erleichterter Zugang für Beamte zur GKV

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xx xx xxx xx Xxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxx Xxxx xxxxx xxx Xxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxx xxxxxx.

Xxxxxxx xxxx xx Xxxxxxx xxx xx Xxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx: Xxxxxx xxx Xxxxxxx xxxxx xxxx xxxxx xxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

  • Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx.
  • Xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxx, xxx xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxx, xx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.
  • Xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxx xx xxxxxxx xxxx. XxxXxx Xxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xXxxxxxxx xxx. xx xxx x.x.xxxx xXxxxxxxxxxxxxx xxxx xxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxx x xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx x xxxxxxxxx xxx xxxxx Xxxx xx xxxxxxx xxxx. Xxxxxxxxx xxxx Xxxxxxx Xxxxxxx xxx.xxxxxx XxxXxx Xxxxxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx, xx xxxxx xxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx xxx Xxxxxx xxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xx xx Xxxxxxx xxxxx xxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx xxx Xxxxxx. Xxxx xxx x.x.xxxx xxxx xx xxxx xxxx Xxxxxx xx XxxxxxXxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx xxx XxxxxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. xxx xxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxx: xxx.xxx.xxx.

xxxxxx

2. Entschädigungsrecht:
Neue und verbesserte soziale Entschädigung

Xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxx, xxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXX xxxx xx x.x.xxxx xxx "Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx xx Xxxxx, xxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx XXX xXXX XXXx. Xxx xxx xxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

  • Xxxx Xxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx: xxx XXX XXX x Xxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxx xx xx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxx xxxx xxx Xxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx, Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxx xxxx XXX XXX xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxx xxx xxxxx XXX XXX xxxx xxxxxxxxxXxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxxXXXx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx. Xxxxxxx xxx xxx XXX xxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx, xxx xxx xxx xxxxxxxXxxxxx xxxxxx xxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxx XXX xxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx.

XxxxxxxxxXxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxx x XXX XXXx. Xxxxxxxxxxxx Xxxxxxxxxx xxxx:

  • Xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x XXXx,
  • Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx x XXXx,
  • Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx x XXXx,
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx x XxXXx.

Xxxxxxxxxxx xxxx xxx XXX XXX xxxx xxxxxxxxxxxxxx xxx x XXX XXXx:

  • Xxxxxxxxxxxx,
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Xxx Xxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx x XXX XXXx:

  • Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx,
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Xxxxxxx Xxxxx:

  • Xxxx Xxxxx xxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx XXX XXX xxxxxxxx. Xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXX XXX xxx.
  • Xxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxx xXxX xxxx, xxx XxxxxxxXxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx.
  • Xxxx Xxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx xxxx Xxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx x. Xxxxxx xxxx xxxx xxxxxx.
  • Xxxx Xxxxxxxx, xxx xx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx XXX XXX x xxxx xxxx, xxxx xxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx xxx x. Xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx XXX, XXX, XXX xxx XxXX xx xxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxx.
  • Xxxxxxxx, xxx xxxxxxxx Xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx.
  • Xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXX, XXX, XXX xxx XxXX xxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx xxx xx xx x xxxxxxx. Xxx xxxx xxxxxx xxxxxxxxx Xxxxx xxxx xx Xxxxxx xxxx xxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xxx Xxxx xxxxx, xx xxxxxx xxx xxxxx Xxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx XXXxXxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx, xxxxxxxxxx xxx xxx xxx xx. Xxxxxxxx xxxx.
  • Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx XXX, XXX xxx XxXX xxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx XXX XXX xxxx xxxxxx xxxx Xxxxx xx xxxxxxxxxxx. Xx xxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx XXX xxx xxxxx xxx XXX XXX. Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx XXX XXX xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx Xxxxxx xxx XXX XXX.
  • Xxx Xxxxxxxxxxxxx XxX xxxx xxxxxx xxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxx xxxx. Xxx xxxxxx xxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx Xxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx. Xxx xxxxxxx xxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx.xxx.xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx

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xxxxxx