Diese Ausgabe bietet unter anderem folgende interessante Themen:
- Doppelter Haushalt: Zweitwohnungsteuer nur im Höchstbetrag absetzbar
- Minijob: Keine geringfügige Beschäftigung für beherrschenden Geschäftsführer
- Haushaltsnahe Dienstleistungen: Kein Abzug der Kosten eines Wäsche-Services
- Schneeballsystem: Wann sind Verluste aus Container-Leasing absetzbar?
- Fotovoltaikanlage: Rückgängigmachung des IAB laut FG Köln rechtens
- Umsatzsteuer: Ausweis zu hoher Steuer in Rechnungen unschädlich?
- Vorläufiger Steuerbescheid: Folgen der unzutreffenden Auskunft des Finanzamts
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. Doppelter Haushalt:
Zweitwohnungsteuer nur im Höchstbetrag absetzbar
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2. Doppelter Haushalt:
Geringe Fahrzeitersparnis nicht ausreichend
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3. Dienstliche Fahrten:
Durchschnittswerte für die Treibstoffkosten 2023
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4. Anwaltskosten:
Aufwendungen wegen Disziplinarverfahrens abziehbar
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5. Minijob:
Keine geringfügige Beschäftigung für beherrschenden Geschäftsführer
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II. Privater Bereich
1. Haushaltsnahe Dienstleistungen:
Kein Abzug der Kosten eines Wäsche-Services
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XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxxx xxx "xxxxxxxxxxxx" xxxx, xxxx xxxxx xx xxx Xxxxxxx xxx xxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxx xxxx xxxx. x.X. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XxxxxxXxxxxxxxx Xxxx xxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XxxxxxXxxxxxxxx Xxxxxxxx xxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx
xxxxxx
2. Krankenversicherung:
Bei Kostenerstattungsverfahren kein höherer Abzug
Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. Xxxxxxxx xxxx xxxx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx x xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxx xxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX. Xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxx.
Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx "xxxxxxxxx" Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xXX Xxxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx. Xxx Xxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxx xx xxx XXX xx xxxxxxxxxxxxxxxx xxxxx, xxxx xx xxxxxx xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X xxxxxxxx. Xx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xx XXXxXxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx XXX xxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX xxx xxxxxxxxxx xxxxx XXX xxxx Xxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx.
- Xxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. x Xxxx x Xxxxxx. x Xxxx x XXxX xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxx xxxxx xxx XXX XXX xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxx, xxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx XXX xxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X xx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxx Xxxx xxxxxxx xxx, xxxx xxxx xxx xxx Xxxxxxxx xxx XXX xxxx Xxxxxxxxxxxxxx xx xxx XXX xxxxxxxxxx xxx, xxx xx xxx xxx Xxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxx xxxxxx, xxxxxx xxxx xxxxx, xxxx xxxxx xxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxxxxxxxxxx Xxxxxxxxx.
XXXXXXXXX:xxxxxxXxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXx. X X xxxxxxx. Xx xxx xxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxx XXX xxx Xxxxx xxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
xxxxxx
3. Insolvenzverfahren:
Kosten sind nicht abzugsfähig, oder?
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx. Xx xxx xxxx xxxx xxx Xxxxx xxxxx, xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxx xx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx, xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx XXX xxxxxxxx xXX Xxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxx, Xxxxxxxx xxxxx Xx. XX X xxxxxx.
- Xxx Xxxx: xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xx. Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx.
- Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxxxxxx. Xxxxx xxxxxxx xxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx. XxxXx, xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.
- Xxx Xxxxxx xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx xxx xxxxxxx xxxxx xxx xxxx xxxxxxxx XXXxXxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxxxxxxxx XX xxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.
XXXXXXXXX: Xxx xxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx xxxx, xxxxx xx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx x.x. Xxxxxxxxx x.xx Xxx. x Xx. xx XXxXXx.
XXXXXXXXX:xxxxxxXxxxxxx xxxxx xxx XXX xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx Xxxxxxx xxx xxx XXX xxx xxxxxx Xxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx.
xxxxxx
4. Private Veräußerungsgeschäfte:
Erhöhung der Freigrenze auf 1.000 EUR
Xxx Xxxxxxx xxxxx Xxxxxx, xxxxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxxx xxx xx Xxx. x XXxXx.
Xxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxx,xx XXX xx Xxxx xxxxxxxxxx. Xxxxxxx xx xxx XXX xxxx xx xxxxxx Xxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxXx.
XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxXxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx XXX xxx x.xxx XXX xxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xx xxxxxxx xxxx xxxxxxx xx xxxx Xxxxxxxxxx, xxxxx xx xxxxx Xxxxxxxxxx. Xxxxx xxx Xxxxxxx xxxxxx xxxx xxx xxx,xx XXX, xxxxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx
xxxxxx
5. Spenden:
Inbetriebnahme eines Zuwendungsempfängerregisters
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxx, xxx xx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xx xxx XXXx. xxxxxxXxx Xxxxxxxx xxxxx xxxxxxx Xxxx xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
XXXXXXX xxx xxx XXXx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxx xxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXXx.
Xx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx:
- xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x. X. xxx xx x Xxx. x Xx. x XXxX,
- xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx
- Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x. X. xxx xx xxx XXxX.
Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx XXXx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx. Xxxx Xxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxx xxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxx, xxx xxxxx xxx xxxx xxxxxxxxxx xxxxxxxx xXXXx x Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
- Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx xxx xxx Xxxxxxxx xxx XXXx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxx xxxx Xxx, xxxxxxxxxxxx.
- Xxx Xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxx XXXx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.
- Xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.
- Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XXXx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx. xxxx xxx xxxxxxxxx xxx xxx Xxx. x Xx. xx XXx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx xxxx xxxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx XXXx xxxxxxx. Xxxx xxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXXx xxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxx Xxx xx xxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxx
xxxxxx
6. Spenden:
Automatisierter Kontenabruf beim Zuwendungsempfängerregister
Xxxx xxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxx xxxxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxxxxxxxxx xxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. xxxxx xxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx, Xxx, xxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxx xxxxxx xxx XXXx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx XX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xx xxx x.x.xxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx. Xxx xxxxx xxxx: Xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxXXXx xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxXXXx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxxx x.x. xxxx "Xxxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xxx Xxx.xxxxxxx Xx.xxxxxxxx XXx. Xxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxx. x Xx. xx XX xxx Xxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxx.xxxxxxx XXx.
XXXXXXX xxxxx xx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxx, xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXXXx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. xx XX xxxxxxxxxxxx xxxx, "xxxx xxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx" xxxxxxxxxxx Xxx.xxxxxxx Xx.xxxxxxxx XXx. Xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx XXXx, xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxxx xxx xx Xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxx xxxx Xxxxxxx
- Xxxxxxx: Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx
- Xxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxx
xxxxxx
III. Nebentätigkeit
1. Musikschullehrer:
Honorarvertrag oder Festanstellung?
Xx xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxx xx xxxxxxxx, xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x xx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX xx xxxx Xx. Xxx XXX xxx xxxx xxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxx xxxxxxxxxxx.
- Xxx Xxxx: Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx "Xxxxxxxxxxxxxx" xx. Xxxx xx Xxxxx xxxx xxxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx XXX xxx xxxxx Xxxxxxxxxx xxxxxxxxxx.
- Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxx xxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx.
- Xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx. Xxx xxxxxxx xxx Xxxxxxxxx xx Xxxxx xxx xxx Xxx xxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx, xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx xx xxxxxx, xxxxxx xxxxx xxxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx.
- Xxx Xxxxxxxx xxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx.
- Xxxxxxxxxx xxxxxx xxx XXX, Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx, xx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx Xxxxx xxxx xxxxx xxx XXX xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxx Xx.
XXXXX: Xxx Xxxxxxxxxxxx xxx XXX xxx xxxxx xxx xxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx,xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx x xxxxxxxxxxxx x xxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx.
XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxxxxxxxx, xxxxxxxxxXxxxxx xxx Xxxxxxxx x xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx xXxxxxxxxxxx xxx x.x.xxxxx. Xxxxxx xxxx XxxxxxxXxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxx xx xxxxxxxxx x xxxx xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx:
- Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx
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xxxxxx
2. Musikschullehrer und andere Lehrkräfte:
Gilt ein Vertrauensschutz für die Vergangenheit?
Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xx.x.xxxx xX xx X xxxx Xx xx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx XXX xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxx xx xxxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxx, xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxx, Xx Xxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxx xx xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx, xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xx xxxxxx.
XXXXXXX xxxxxx xxxx xxx Xxxxx, xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxx xxxx xxx xxxxxx Xxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX xx X xxxx Xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxxxxxXxxxxx, Xxxxxx xxx xx.xx.xxxx, X x XX xxxxxx.
- Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxx xxxxxxx xxxxx xxx Xx. X xx XX xxxx X xxxxxxxxx.
- Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx XXX XxxxxxxxxxxxxxXxxxxx x xxxxxxxxxxxx x xxxxxxx xxx xxx xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxx xxx XXXxXxxxxxx, xxxxxxxxx xxxxx, xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, X xx XX xxxxxx.
Xxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx XXXxXxxxxx xxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx"xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx"xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxx xxx XXX xx Xxxxxxx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxx, xxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx, xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxx. Xxxx xxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xXXX Xxxxxxx, Xxxxxx xxx xx.x.xxxx, X x XX xxxxxx. Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxx Xxxxxx xxx XXX Xxxxxxx xxxxx xxxxxxxxx, xx xx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxx xxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx, xxx, xxxx xxx Xxx xx xxxxx x xxxxxxxxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx XXXxXxxxxxx xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxx xxxx.
xxxxxx
3. Ehrenamt:
Ehrenamtliche Tätigkeit als Wahlhelfer
Xxxx xxxxxx xxx Xxxxxx xxx XxxxxxxXxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx. Xxx xxxxxxxxxxx Xxxxxx xxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxx. Xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx XxxxxxxxXxxxxx xXxxxxx xxx xx.x.xxxx, xxxX xxxxxxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xx Xxxxxxxxxx xxx X x.xx Xxx. x XXxX. Xxxxxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxx XXX xxxxxxxxx xxx xxxxx, xxxxxxxxxx.
- Xxxx xxx Xxxxxx xxx xxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx.
- Xxxxxx xxxx xxxxxxx Xxxxxx xx xxxxxx Xxx xxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxxxx, xxxx xxxx X x.xx Xxx. x Xxxx x XXxX xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx, xxxx xxx x.x. Xxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxx, xxx xxx XXX xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx.
Xxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xXxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xXxxxxxxxxxxxx.
- Xxx Xxxxxxxx xxxxxxx xx xxxx xx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxx xxxxx xx xx Xxx. x Xx. x XXxXx. Xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xx xxxxxx.
- XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxx:
- Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxx xxxxxx.
- Xxx Xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xx xxx XXxX xxxxxxxx xxxxxxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx
xxxxxx
IV. Kinder
1. Elterngeld:
Fragen-Antworten-Katalog zu den Neuregelungen
Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx, xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxx xx xxxxxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxxxx xx xxx x. Xxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxx xx x. Xxxxx xxxx xxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxx:
- Xxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxxx
- Xx xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx
- Xxx xxxxxxxxx xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxx
- Xxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx
- Xx xxxx xxxxxx xxx xxxxxxxxxxxx
- Xxxx xxxx xxxx xx xxx Xxxxxxxxxx xxx xxxxx xxxxx xx xxxxxxxxxxxx
- Xxx xxxxxxx Xxxxxxxxxxx
Xxx xxxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx
xxxxxx
V. Kapitalerträge
1. Schneeballsystem:
Wann sind Verluste aus Container-Leasing absetzbar?
Xxxx xx xxxxxxxxx XxxxxxxxxxXxxxxxxxXxxxxx "xxxxxxxx" Xxxxxxx xxxx xXxxxxXxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx Xxxx "xxxxxxxx" xxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxxx xxxx. XXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.
Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xx.xxx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxx.
Xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxXxxxxxxxXxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xx xxx XxxxxxXxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x. X. xxx xx xx Xx. x XXxX xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxx xxxxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
- Xxx Xxxx: Xx Xxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xxxxx xx.xxx XXX xxx xxx XxxxxxXxXxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxx xx xxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxx xxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxx. Xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxx xxxxxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxx xxxx xxx XxxxxxX Xxxxxxxxxxxxxx x xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxx. Xx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xx xxxx Xxxxxxxxxx, xxx xxxx Xxx xxx Xxxxxx xxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.
- Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxx, xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxxxx xxxxx xxx. Xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxx xxx.
- Xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxxx xxxxx xx Xxxxxxxx. Xx xxxxx xxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxx xxx. Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxxx xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxx, xxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxx xx Xxxxxxxxxx xxxx xxxx xxxxx xxx Xxxxx xxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
- Xx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xxx. Xxxx Xxxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX xxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxx xxx, xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxx xx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxx XxxxxxxxxxXxxxxx xxxxx xxx.
- XXXXX: Xx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxx xxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx xx xx Xx. x XXxX xxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxx x xxxx xx xxxx xxxxxxxxxx xxxxxxxxx x xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxx xx xxxxxxx xx.xxx XXX xxx Xxxx. Xx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx.
Behandlung der Abschlagzahlung in 2021
Xx xxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxX Xxxxxxxxx xx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxxxx xXxxxxxxxxxxxxx Xxxxxxx xxx xx.x.xxxx, X xxxx x xxxxxxxxx. Xxxxxx xxxx:
- Xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.
- Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.
- Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxX xxxxxxxxxx xxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx
xxxxxx
VI. Eigenheim und Vermietung
1. Energetische Maßnahmen:
Fragen-Antworten-Katalog des BMF
Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxx. Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx 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. Xxxxxxxxxx xxx xxx Xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx Xxxxxx xxxxxx xxxxxxxxx:
- Xxx xxxx xxxxxxxxxx xxxxxxxxxxx
- Xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx
- Xxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx
- Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx
- Xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx
- Xxx xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx
- Xxxxxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx
- Xx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx
- Xx xxx xxxx xxx xxxx xxx xxxxxxxx Xxxxxx xxxxxxx
Xxx xxxxxx xxx XxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXxXx
xxxxxx
2. Energetische Maßnahmen:
Beachten Sie die neuen Musterbescheinigungen
Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxx Xxxxx. Xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx 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.
Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx, xxxxxxxxxxxxx xxxxxxxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxxxxXxxxx x.x Xxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xXxxxxxxxx xxx. Xxxxx xxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x xX xxxxxxxxxxxxxxx :xxxx. Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxx xxx xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxxxxxxx Xxxxxx xx xxxxxx. Xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx XXXxXxxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXxxXX xxxxx xxxxxxxxxxx. Xxxx xxxx xx xxx XXXxXxxxxxxxx xxx x.x.xxxx xxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx:
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxx xxxx xx xxx XXxX x xxxx xxxxx
xxxxxx
3. Fotovoltaikanlage:
Rückgängigmachung des IAB laut FG Köln rechtens
Xxxx xxxx xxx xxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxxx xx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx x Xx. xx XXxXx. Xxx xxxxxx xx xxxxxxxxx Xxxxx: Xxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxx xx xx XXxX xxxxxxxx xxxxx, xxx xxxx xx Xxxxx xxx xxx xx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx Xxx xxxxxx: Xxxx xxx XXX xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxx xx xxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxx.
Xxx Xxxxxxx xxx xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx XXX xxxxxxxxxxxx xxxxxxx xxxx. Xx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxxx xxxxxx xx xxxx: "Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx xxx x. Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xx. Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxxx xx xx Xxxxxx x XXxX xxxxxxxxxxxx xx xxxxxx, xxxx xx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx." Xxxx Xxxxxxxx xxxx xx xxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx.
Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxxx xxxxxxxxx Xxx xxxxxx xxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxxxxx x xx xxx Xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx xx.x.xxxx xx X xxxxxx. Xx xxxx xxxxxxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxxx xxx Xx. XXX X xxxxx xxxx XXX xxxxxxxx xxxx. Xxx xxxxxx Xxxx xxx xxxx xxxx xxxxx xxxxx xxxxxxxxxx!
- Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx XXX. Xx Xxxxxxxx xxxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx,x xXx xx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxxxxxxxxxxx xxx x.x.xxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxx xx xx xXx xxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxxxxxxx XXX xxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxx xxxx xxxxxxxx XXXxXxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx XXX xxxxxxxxxxx. Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxxx, Xxxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxx.
- Xxxxxxxxxxx: Xx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xx xxxx xxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx xXxxxxx: XX Xxxxx, Xxxxxxxxxxxxxxx xxx xx.x.xxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxx x xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx XXX xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx xxxx, xxxx xx xxxxxxxxx xxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xx xxxxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxx x xxx "xxxxxxxxxxxxxxxxx Xxxxx" xxxxxxxxx xxxxxx. Xxxx xxx xxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx XXX xxxxx, xxxxxx xxxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx.
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx
xxxxxx
VII. Renten und Pensionen
1. Rentner:
Höhere Einkommensfreibeträge in der Grundsicherung im Alter
Xxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxx x Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xx Xxxxx xxx. xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx XXX XXX x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx:
- Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: xx Xxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx x. Xxx xxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxx,xx XXXx xx Xxxxx xxxx xxxxx xx xxx XXX xxx xx Xxx. x XXX XXXx.
- Xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx: xxx XXX xxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxx xx x Xx. xx, xx, xxx xxxx xxx XXxX xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x Xxxx x XXX XXXx.
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XXXXXXXXX: Xxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx xx xxxxxx Xxxxxxxxx xXxxxxx:xxxxxx"Xxxx Xxxxxxxx"x.
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2. Rentner:
Höhere Einkommensfreibeträge beim Grundrentenzuschlag
Xxxx xxxx xxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xx Xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xx Xxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXX XXx xxx.xxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx x. Xxxxxx xxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx x.xxx XXX xxxx Xxxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxxxx x.xxx XXX xxx. x.xxx XXX, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXX XXx.
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3. Beschäftigung von Altersrentnern:
Doppelte Krankenversicherungsbeiträge
Xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxx xxxxxxx xXxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxx xxx xx xxxxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxx xxxxxxxx xxxxx. Xxxx xxxx xxx x.x.xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xxxx xxxxx xxxxxxxxx xxx xxx xx XXX XXx. Xxxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxx.
Xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxx xxxx xxx Xxxxxx, xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxx Xxxxx xx xxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x x xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx: xx,x x xxxx Xxxxxxxxxxxxxx.
Xxxxx Xxxxx xxx Xxxxxx xx xxx Xxxxx xxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: x.xxx XXX xx Xxxxx, xx.xxx XXX xx Xxxxx, xxxxx xxxx xxxx xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx
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Xxxxxxx xxxxx xxx Xxxxx: Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxx Xxxxx xxxxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xxxxxx xxxxxxx, xxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xx Xxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx: Xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxXxxxxxxxx xxxxxx.
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xxxxxx
VIII. Selbstständige
1. Arbeitgeber:
Erhöhung der Schwerbehinderten-Ausgleichsabgabe
Xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx, xxx xxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxx xxx xx. Xxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx xx xxxxxxxx xxxxx xxx, xxx XXX XXx.
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- Xxx Xxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx:
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Xxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx x.x.xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxxx xx xxx xxxxxx xxxx Xxxxxx, xx xxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxx xxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx x.x.xxxx xxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx x xxx xxxxx xxxx xxxxxxxx xXxxxxx:xxxxxxXxxxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxx
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xxxxxx
2. Arbeitgeber:
Vereinfachung bei Gruppenunfallversicherungen
Xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx xxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxx xx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
Xxxxxxx xxxx: Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxx XXXxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxx xxx xxx. xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
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3. Gewerbesteuer:
Aktuelles zum Vorliegen eigenständiger Betriebe
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4. Umsatzsteuer:
Ausweis zu hoher Steuer in Rechnungen unschädlich?
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- Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxxxxxx xxxxx Xxxxxx xxxx xx xxx Xxx. x XXxX. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxx xxx xxxxxxxxx Xxxxx.
- Xxx Xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. xxxxxxxxx xx xxxxxxxxxx.
- Xx Xxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx XxXXxXxxxxxx xxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx XxXXxXxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxx xxx Xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
- Xxxxxxxxxx, xxx xxxxx Xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxx xxxx, xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx.x Xxx. xxx XXxXX. Xxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx.
- Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx XxXXxXxxxxxx Xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xx xxx Xxx.x XXxX xxxxxxxxxx xxx, xxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx.
- Xxx XxXXxXxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx. Xxxxx xxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx.
XXXXXXXXX:xxxxxxXxx XxXXxXxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxx. Xxxx Xxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxx. x XXxX. Xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx.
XXXXXXXXX:xxxxxxXx xxxxxxx xxxxx xxx XXXxXxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxxx xx xxxxxxx xxx, xxxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxx xxxxx xxxxxxxxxx xxxx xxx xxxx xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. X X xxxxx xxxxxxxxx xXxxxxxxxxx: XX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
xxxxxx
IX. Steuergrundlagen
1. Vorläufiger Steuerbescheid:
Folgen der unzutreffenden Auskunft des Finanzamts
Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxxxx xxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xxx XX "xxxxxxxxxx" xxxxxxxx xxx. Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx xx xxxxxx xxxxx Xxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx x xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxxx xxxxxx, xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxx Xxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxx xxxx xxxxxxx Xxxx xxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxx, xxxx xxxx Xxxxxxx, xxx xx xxx xxx Xxxxxxx xxxxx, xxxxxxxx xx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxx xxxx xxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxx xxxx xx "xxxxxxxxxxxxxxxxx", xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.
Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxx xxx xxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxx xxxxx xx xxxx, xxx xx xxxxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxxx Xxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx x xxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxx xx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxx XxxxxxxxxXxxxxx "Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxx" xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxx xxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xXxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxxx XxxxXx xxx. Xxxxxx xxxx:
Xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx
- xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx,
- xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx
- xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx,
xxx xxx xxxxx xx xxxxxxxxx:
- Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XX xxxx xxxxx xxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xxx xxx XXx xx xxxxxxxxx.
- Xxx xxxxx xxxxx xxxx "xxxxxxxxxxxxx xxxxxxxxxx" xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xxxxxxxxxxxxx.
- Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. xx xxx XXx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxx xxxx "xx Xxxx xxx Xxxxxx" xxxxxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx Xxxx xxxx xxx Xxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx, xxxxxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx. Xxxxxxxx xxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx.
xxxxxx
X. Ausland
1. Grenzgänger Luxemburg:
Neue Besteuerungsregeln für Überstunden
Xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxx "xxxxxxxx xxxxxxxxx" xxxxxxxxx, xxxxxx xxx xxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx x xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xx. Xxx xxxxx xxxxxx Xxxxxxxx.
XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx: Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx "xxx xxxxxxxxxxxx xxxxx xxxxxxxxx". Xxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx.
Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxxxx xxxxx xxxxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxXXXxxxxxxxxx :xxxx.
Xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxx xx:xxxxxx"Xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xx xxxxxx Xxxxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx, xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxx.xxxxxxXxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx,xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx"....xxxxxxXxx x xxx xxx xxx! xxxxxxx"xxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx Xxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx".
Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx:
- Xxx xxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx. Xx xxx xx xxxxxxx Xxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx. Xx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxx x.xxx XXX xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx XXX xxxxxxxxxx.
- Xxx xxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxx xx.xxx XXX xXxxxxxxxx xxx xx.xxx XXX xxxxxxxx, xx Xxxxx xxxx xx.xxx XXX xxx xx Xxxxx xxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxx.
- Xxxxxx xxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx x.x.xxxxx.
Xxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxx XxxxxxxxxxXxxxxx
Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx XXXxXxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxx.
Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx xxx xxxxx xxx. xxxxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.
XXXXX: Xxxx xxxx x xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxxxxxxxxxx, xxxx xxxx xxxx xxxxxx xxxxxxxxx xxx, xxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxx xxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxxxxx x Xxxxxxxxxxx xxxxx Xxx xxx xxx Xxxxxxxxx.
xxxxxxXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxx: Xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxx
xxxxxx
XI. Soziales
1. Arbeitslosenversicherung:
Einführung eines Qualifizierungsgeldes
Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxx Xxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxx xxxxxxx Xxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx, xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xx xxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx.
XXXXXXX xxxxxxx xx xxx x.x.xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxx, xxx xxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx, xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xx. XXX XX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.
- Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx
- xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx,
- xx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx,
- xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx
- xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx x xxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.
- Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx
- xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxxx,
- xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx
- xxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
- Xxx xxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx
- xxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx,
- xxx Xxxxxxxxxxxxx xx xxx xxxxxxx xxxx Xxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx
- xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
- Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx XXX xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx XXX XXXx.
XXXXXXX: Xx xxx x.x.xxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxx, xxx x.X. xxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxx xxxx xx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx"x. XxxxxxxxxXxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx xxxx, xxxx xxxxxxxxx xxxxxxxxxx xxx x Xx. xx Xxxx x Xxxxxx. x XXxXx.
- Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
- Xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxXxxxxxx xxx xxx XxxxXxxxxxx xx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xx xxxxxx.
- Xxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxxx xx xxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xx xxxxxx.
Xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx, xxxxx xx xxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxx XxxxXxxxxxx xxxxx xxxxxxxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx:
- Xxxxxxxxxxxxx xxxx Xxxxxx x Xxxxxxxxxxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx
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- Xxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxx "xxxxx xxxxxxxx" xxxxxx
xxxxxx
XII. ... und zuletzt noch das
1. Fußball-Europameisterschaft:
Regierungsgarantien und Steuergarantien
XxxxxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx xxxxxxx Xxxxxxxxxx xx Xxxxx xxxx. Xxx XXXX XXXX xxxx xxxx xxx xx. Xxxx xxx xx. Xxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXXX xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx xxx XXXX xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.
Xxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxx xxx XXXX xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxx xxx xx xxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx Xxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, X. xx:
- Xxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx XxxxxxxxxXxxxxx x.X. xXXXx xx xxx Xxxxxxxxxxx xxx XxxxxxxxxXX xxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxx xxxxxx.
- Xxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx xxx xx xx Xxx. x XXxX. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx.
- Xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx xxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xx xx Xxx. x XXxX xxxxx xx Xxxxxxxx.
Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxx xx XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx. Xxxx xxx xxx "Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx XXX xx xxx Xxxxxxxxxxx xxx XxxxxxxxxXX xxxx xx Xxxxxxxxxxx" xxxxxxx. xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx.
- Xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx Xxxxx. Xx xxx xxxxxxxxxxx xx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxx xxx xxx xxxxxxxx, xxxx xxx "xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxx. Xxxx xxx xxx Xxxx "xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx" xxx xx Xxx. x XXxXx.
- Xx xxxx xxxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxx: Xxxxxx xxxxxx xxx XXXX xxx Xxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx XX xxxx xx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxx xxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx. Xxxxxxxx xxxx xxxx xxx XxxxxxxxxxxxxxxXX xxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
xxxxxxxxx, xxx xx Xxxxx: Xxx xxxxx, xx Xxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxx x xxxxx, xxxx Xxxxxxxxx Xxxxxxxxx, xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx.
Klimaschutz-Beratung der UEFA und des DFB
Xxx XX xxxx xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx x,x Xxx. XXX xx xxx Xxxxxxxxx, xx Xxxxx xxxx xxxx xxxxxxx x,x Xxx. XXX xxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx.xxx XXX xxxxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxx xxx Xxxx xxxx, xxx xxxxxxx xx.xxx XXX xxxxxxxx xxx. Xxxxx xxxx xx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx x Xxx. XXX xxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx XxxxxxxxxXX xxxx xxxxxxxxxx xXxxxx xxxxxx x "XxxxxxxxXxxxxxxxxx xxxxx XXX xxx Xxxx xxxx Xxxxxxxxxxx x xxx Xxxxxxxxxx"x
Klimafonds für die EURO 2024
Xx Xxxxxx xxx XXXX XXXX xxxx xx Xxxxxxxxxxx xxx xxx XXXX xxxxx xxx Xxxxx "Xxxxxx xx Xxxxxxxx x Xxxxxxxx xxx Xxxxxx" xxxxxxxxxxxXxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx x. Xxxxxx xxx xx. Xxxx xxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx.
- Xxxx xxxx Xxxxx XXxxXxxxxxxxxx, xxx xxx xxx XXXX XXXX xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx XXX xx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxx x Xxx. XXX xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.
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Ticketerwerb mit Zugang zu VIP-Logen
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