SteuerSparbrief - Archiv

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

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

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Verabschiedung eines Arbeitsnehmers: Betriebliche Feier ist kein Arbeitslohn
Fahrten zur Arbeit: Arbeitgeberleistungen für Deutschland-Ticket steuerfrei
Pflegegelder: Sind weitergeleitete Beträge steuerfrei?
Adoption: Aufwendungen als außergewöhnliche Belastung absetzbar?
Ehrenamt: Freibetrag für nebenberufliche Tätigkeit im öffentlichen Dienst
Immobilienübertragung: Spekulationsbesteuerung bei Schuldübernahme?
Häusliches Arbeitszimmer: Kostenabzug als Rentner oder Pensionär?

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxXxxxxxXxxxxxxxx Xxxxxxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

Xxxxxxxxxxxxx xxxx Xxxxxxxxxx x xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxxxxxx xxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxx, xx xxx xxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xx Xxxxxxx, xxxx xx Xxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx xxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xxx xxxx xxx XxxxxxXxxxxxxxx xxxxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxx xxxxx xxxxx xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx, xx xxxx xx xxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

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

Xxx, xxx xxxx xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx. Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxx x Xxxxxxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxx xx, xxx xxx xxx xxxxxxxxxxxx xxxx, xxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx x xxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx Xxxxx xxxxxxx. Xx xxxxxx xxxxxx Xxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxx xxxxxxx.

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

Xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxx. Xx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxx "xxxxxxxxx". Xxx xxxxxx, xx xxxx xxx xxxxxxxxxx xxxxxxx "Xxxxxx" xxxxxxx, xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxx "Xxxxx" xxxxxx xxx xxxx Xxxxxxxx, xxx xxxxx xxxx xxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxxxxxx.

Xx xxxx xxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx: Xxx xxx xxx xxxxxxxxx Xxx xxx xxxxxx xxxxx xxxxxxxxxxxx xxxx Xxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxx, xxxx xx xxx xxx xxxx xxxxx xxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx: Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxx xxxxx. Xxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Verabschiedung eines Arbeitsnehmers:
Betriebliche Feier des Arbeitgebers ist kein Arbeitslohn

Xxxx xxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxxxxx xxxxxxx Xxxx xxx. Xxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxx xxxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxx. Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxxx Xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxx xx XXX xx xxx xxxxXxxxxXxxxxx xxxxxxxxxxxxx xX xx Xxx. x Xx. x XXxXx. Xxx xxx Xxxxxx xxx xxx XXX xxxx xx xxxx xx xxxx Xxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxx xxxx xxxx xxx xx xxxxx Xxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

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

Xxx Xxxx: Xxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xx. xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx, xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xx Xxxxxx xxx Xxxxxxxx xxxxxxx xxx Xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx.
Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xx X xx.x Xxx. x Xx. x XXxX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx Xxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxx xxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxx xxxxxxx, xxxx xx xxxx xx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxx, xxxx xx xxxx xxxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx XX X xxxxx, XXxXx XX xxxx, xxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxx, xxxx xx xxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xx xxxxxxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx xxx Xxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xx xxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xx xxx Xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxx xxxxxxxx xxxx xx xxx xxxxx xxx Xxxx xxx. Xxxxxx xxxx xxx Xxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx, xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.
Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xx xx xxxxxxxx Xxxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx X xx.x Xxx. x Xx. x XXxX xxxx xxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xx xxxxxxxxxx. Xxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xx xxxxxxx. Xxxx xxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxx, xxxx xx xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxx xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx xXx. XX X xxxxxx. Xxx xxxxxx Xxxx xxx xxxx xxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Fahrten zur Arbeit:
Ungleiche Entfernungspauschalen nicht verfassungswidrig

Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx x xxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx x xx xx Xxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxx x.x.xxxx xxx xx Xxxx xxxxxxxxx. Xxxxxx Xxxxxx xxxx x xxxxxxx x xxx xxxxxxxxxxxxxxx xxxx xxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx. Xxxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx Xxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxx xxxxxxxx xxxxx, xxxx xxxx xxxx xxxxxx xx Xxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xx. Xxxxxxx xxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxx. x Xxx. x XX xxxxxxxxx. Xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx xx. Xxxxxxxxx xxxxxxxx xxxxx, xxx xxxxx xxxxxxxxxxx. Xxxxxxxxx xxx Xxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxx.
Xxxxxxxxxxx: Xxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xx xxxxx Xxxxxx xxxxxxx xxxxxx, xx xxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxx. Xxxx xxx xx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx. Xx xxx Xxxxx xxxxxx Xxxxxxxxxxxx xxx xx xx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxx xx xxxxxxxxxxx xxxx. Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx Xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxx xxxxx xxxxxxxxx, xx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx XX XxxxxxxXxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxxxx xx xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxx xxx xxx xx xx x Xxx. x Xx. x XXxX xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxx xx xx xxx Xxxxxxxxxxx xxxx xxx xxxx xXX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Fahrten zur Arbeit:
Arbeitgeberleistungen für Deutschland-Ticket steuerfrei

Xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxx x xx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxxx xxxx

Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx. Xxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx Xxxxxxx xxxxxxx, xxx xxxx xxxx xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx. Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.

XXXXXXX xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxxxXxxxxxxxxxxxXxxxxxx, xxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxxxxx, xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx, xx xxx XxxxxxxxxxxxXxxxxx xxx xx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xx Xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxx x. Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxx xX x.xx XXxX xxxxx.

Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. XxXxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxxx xxxx xxxxxxx xxxx.xxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xX x.xx XXxX xxxxx.

Xxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xX x.x XXxX xxxxx:

Xxx Xxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxx "xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx" xxx XxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxx xx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxxx Xxxxxxxx xxx x x.xxxxxx

Xxxxx xxxx xxx XxxxxxxxxxxxXxxxxx

Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx x x xxxxx Xxxxxxxxxxxx

xxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxx

xxxxx xx x xX x.x Xxx. x Xxxx xx

xx,xxxxxxxxXXX

.x.xxxxxxx,xxxxxxxxXXX

xxxxxxxxx,xxxxxxxxXXX

xx,xxxxxxxxXXX

Xxxxxxxxxxx xxxxxxxxxxxx:xxxxxx

Xxxx xxx XxxxxxxxxxxxXxxxxxx

Xxxxxxx xxx Xxxxxxxxxxxxx xx. X. xx x xxx xx XXXx

Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx

xxxxxx

xx,xxxxxxxxXXX

.x.xxxxxxxx,xxxxxxxxXXX

xxxxxxxxx,xxxxxxxxXXX

Xxxxxxxxxxxxxx xxxxxxxxxxxx:xxxxxx

Xxxx xxx XxxxxxxxxxxxXxxxxxx

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx

Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx

xxxxxx

xx,xxxxxxxxXXX

.x.xxxxxxx,xxxxxxxxXXX

xxxxxxxxx,xxxxxxxxXXX

Xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxx xxxx xx x Xx. xx xxxx xx XXxX xxx. Xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xx Xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xx xx. xxx xxx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxXxxxxx xxxxx: xx,xx XXXx xxxxxxxxxxxxxxxx xxx xx x xxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x x.X.x. xx xx Xxx. x Xxxx x XXxXx. Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxx XxxxxxxxxxxxXxxxxx xxx. XxxxXxxxxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xx xxxxxx Xxxx xxxxx xxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxx XxxxXxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXX xxx Xxxxx xxx Xxxxxxxxx xxx x Xxx. x Xxxx xx XXxXx.

Xxxxxxxxxxxxxxxxx xxx xx,xx XXX:xxxxxx

xxxxxxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx

xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx XxxxXxxxxxxxxxxxxxxxxx xx x

Xxxxxxxxx

Xxxxx xx x xX x.x Xxx. x Xxxx x XXxXx

Xxxxxxx

xxxxxx

xx,xxxxxxxxXXX

.x.xxxxxxx,xxxxxxxxXXX

xxxxxxxxx,xxxxxxxxXXX

xx,xxxxxxxxXXX

Xxxxx xxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxx xxx xx,xx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Verdienst:
Kostenerstattung für erweitertes Führungszeugnis kein Arbeitslohn

Xx xxxxxxxxxx Xxxxxxx xxx xx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxx x xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xx xxxxxxxxx Xxxx xxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxx. Xxxx xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxx xxxx xxx xxx Xxxxxx xxxxx xxxxxxxx, xx xxx XXX x xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx x xxxx xx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxx xxxx Xxxxxxxxxx xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx XXXxXxxxxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx. Xxxxxxxxxx xxxx xx xxxxxxx xxxxxxx xxx xx xxxxxx Xxxx xxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx.

xxxxxx

5. Lohnsteuer:
Abschaffung der Lohnsteuerklassen III und V erst ab 2030

Xxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx XXxXX xxxxxxxxxx. Xxx Xxxxxx xxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxx XXXxX xxxx XXxXX xxx Xxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxx xxx xxx Xxxx. Xxx xxxxxxxxxXxxxxxxxxxxxxxxxx XXX xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx: Xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xxxx Xxxxx. Xxx Xxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx.

Xxx xx. Xxxxxxxx xxxx xxxxx xx. xx Xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xx Xxxxxxxxxxxxxxxxx xxx XxxxxxXxxxxxxxx xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx XXX xxx X xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx XXX xxx X xxx x.x.xxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx XX xxxx XX xxx Xxxxxx xxx xxx Xxx. x XXxX, Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxx xxxxx:

Xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xx xxx XxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx.
Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xx xxx xxx. XxxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx.
Xxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xXxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xx xxxxxxx xxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx X xxx Xxxx xxx. Xxx Xxxxx xxx xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx XxxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx xx xxxx xxx xxxx Xxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.
Xxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxx, xxx xxx Xxxxxxxxxxxxx xxxx xx xxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxx.
Xxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xx Xxxxxxxxx xx. Xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxx xxx Xxxxxxxx. Xxxxxxxxx xxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx x x.X. xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx x xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxxxxxx XXX xxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxx xxxxx xxx xxx xxxxx xxxxx xxxxxx xxxxxxxx Xx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx xxxxxx. Xx xxxxx xxx Xxxxxx, xxxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxx xxxx.xxxxxxXx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx, xxx xxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx, xxxxx xxxxx Xxxxxxxx xx xxxxxxxxxxx Xxxxxx.

Keine Abschaffung des Splitting-Verfahrens

Xxx XxxxxxxxxxXxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx:xxxxxx"Xxx Xxxxxxx xxx Xxxxxxxx Xxxx xxx xxxxxxxxxxx, xxxx xxx XxxxxxxxxxXxxxxxxxx xxxx xxx xxxxxx Xxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx"xxxxxxxXxxxxxxxxxx xxx xx.x.xxxxx.

XXXXXXX:xxxxxxXxx xxxx xxx XxxxxxxxxxXxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxxx xx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxx xxx Xxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxx xxx xXxx. x XXx. Xxxx xxxxxxxxxxx xxxxx: Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxx xxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxx xxxx xxxxxx xxxxxx. Xxx xxxx xxxxx xxxxxxxxx xxxxxxxx x xxxx xxxxx xxxxxxxxxx, xxx xxxx xxxx xxxx Xxxxxxxxxxx xxx XxxxxxxxxxXxxxxxxxxx xxxxx xxxxxx.

xxxxxx

II. Privater Bereich

1. Pflegegelder:
Sind weitergeleitete Beträge steuerfrei?

Xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXX XX xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxx xx xxxx xxx xxxxxx xxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxxxxXx xx, XXxXxXxxxxxx xxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Xxxx xx x Xx. xx XXxX xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xx xx XXX XXxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.X. xxx xx xx Xxx. x XXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx. Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxx xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxxx.
Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxx XXX xxxx xx xx XXX XX xxxxx xxxxxxxxxxxx.
Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxx xx xx XXX XX xxxxxx.

Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xx XXX XX xxxxxx, xxx xxx Xxxxxx, xxx xx Xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xx XXX XX. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxx, xxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxx, xxxxx xxxxx xxx Xxxxx xxxx xxx xxx Xxxxxxxx xxx xx xx XXX XX xxxxxxxx xxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxx xxxxxxx xxxxxx xxx xxx xx xx xx XXX XX xxxxxxxxx, xxxxxxx Xxxxxxxxxxxxx.

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXX XXx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxx x xxx x xxxxx Xxxxxxxx, xxx xxxxx xxx Xxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx xxxxxx, xx xxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Kinderbetreuungskosten:
Verfassungsbeschwerde ohne Erfolg

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx. Xxxxxxxx xxxxxxxxxx xxxx xxx Xxxxx xxxxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx, xxxxx Xxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxx xxxx x xxx xxxxxxxx x xxx Xxxxxxxxxxxx xxxx Xxxxxx, xxxxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxx, xxxxx xx xxxxxx xx, xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx Xxxxx xxx xxxx xxx xxx Xxxxxx xxxxxx xxxx xxx xx xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxxx xXXX Xxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxxx xx xx Xxx. x XXxXx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx,
XXX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxxx xx xxx Xxxxxxx xxx XXX xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

XXXXXXX xxxx xxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xXXxxxX, Xxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxx, xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxxxxx xxx. Xxxxx xxxxx xx xxxxxxxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx. Xxxxx xxx Xxxxxx xxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXx. XXX X xxxxx. Xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

3. Adoption:
Aufwendungen als außergewöhnliche Belastung absetzbar?

Xxx Xxxxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxx xxx "xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxxxxxx. Xxxx xxxx Xxxxxxxx xxxxxxxxx"xxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxxxxx xxx xxx xxxxxx, xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx XXXxXxxxxx xxx xxxx xxxx xxxx xxxxxxxxx xxx. Xxxx xxx x.x.xxxx xxx xxx xxxx "XxxxxxxxxxxxxxxXxxxxx" xx Xxxxx. Xxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxx xxxx, xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx XXxX. Xxx Xxxxxxxx xxxxxxxxx xxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx. Xx xxx XXX xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx xx.X. XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, xxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxx xx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxx xxxxxxxx xxxxxxxxxXxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx Xxxxxxxx xx Xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx.

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

XXXXXXXXX:xxxxxxXx xxx xx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxx. Xxx XX. Xxxxx xxx XXX xxxxx xx Xxxxx xxxx xx xxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx, xxxx xxxxxxxxxx x xxx xxxxxxxx Xxxxxxxx x xxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxx xxxx xxxxxx xxxxx xxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx XXXxXxxxxx xxx xxxx xxxxxxx xxxxxxxxx. Xxx xxxxx x xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Krankenversicherung:
Sonderausgabenabzug bei Kostenerstattungsverfahren

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.

Xxx xxxxxxx xx XxxxxxXxxxxxxxx Xxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxXxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 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 Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xXXXxXxxxxxxxx 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, Xxxxxxxxxxxxx xxx xxx xxxx xxx XXX 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 xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx x Xxx. x XXX Xx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX X xxxxxxxx xxxxx xxx xxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx, xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxx, xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxx xx Xxxxx xxx xx xx Xxx. x Xx. x Xxxx x Xxxxxx. x Xxxx x XXxX "xxxxxxxxxxxx".

XXXXXXXXX: Xxxxx xxxxxxx xxxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxxx xxxx xxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx"xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx xxxx XXX xxx Xxxxxxxxxxxxxxxx"xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx. Xxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxxxxxxxx xxx XXX xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

III. Nebentätigkeit

1. Ehrenamt:
Freibetrag für nebenberufliche Tätigkeit im öffentlichen Dienst

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxx x.xxx XXX xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xx. xx XXxXx. Xxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxx XXX xx Xxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x Xx. xxx XXxXx.

Xxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxx xxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxx.
Xx xxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx "xx Xxxxxx xxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx x Xxxxxx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx"xxxxxxxxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx "xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx" xxxxxx, xxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx. Xxx Xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxx, xxxx xx xxxx xx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

Xxx Xxxx: Xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxx XxxX xxx. Xx xxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx xxx XXX xxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx XXX. Xxx Xxxxxxxxxx xxxx XXXx xxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx XxxX xxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx.
Xxxx Xxxxxxxxxx xxx XXX xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx:
- Xx xxx xxxxxxxxxxxxxx xxxxxx.
- Xx xxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx.
- Xxx Xxxxxxxxxx xxxxxxxx xxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxx xx xx Xxx. x Xx. x XXxX, xxx xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXX xxxxxxxxxx.
- Xxx xxxxx xxx Xxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxx xx x Xx. xxx XXxX xxxxxxxxxxxx Xxxxxxxxxx xxx x xxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx.
- Xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxx xxxx xxxxx xxxxxx xx, xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx, xxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxx xxxx xxxx x xxx xxxx x xxx xxx XxxX xxxxxxx xxxxxx.
- Xx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxx XxxX xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx, xxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XxxX xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxx xxx Xxxxxxxxxx xxxxx xx xxxxxx xxxxx xx xxx xxx xxxxx Xxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx.

Xxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx

Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxx, xxx Xxxxxxx, xxx Xxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxx xx.X. xxx xxxxxxxxxxx Xxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx XxxxxxxxxXxxxxXxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx XxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxx x xxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx x xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx XxxxxxxxXxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx xxx xxx.xxx xxx xxx.xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxxx xxx. x.xxx XXX xxxxxxxxx xxxxx xxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx x xxxX xxxxxxxx. xxxxxxxx xxxxxxxx xxxx xxx XXX XxxxxxxxxxX. xxx Xxxxxxxxxx xxx x.xx.xxxx xX xxxx X x xx x Xx xxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx:xxxxxx"Xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx ..... xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx .... xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx ....xxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxxx xxx. x.xxx XXX xxxxxxxxx xxxxx xxxxxxxxxxxx."

XXXX: Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xx xxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxx xx x Xx. xxx XXxX x xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx XXX xxxx.xxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xx. xx x X xxxx x xxx x xx xxxxxx, Xxxxx x.x.xxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxxx xxxxx xx x xxx xxxxxxxx x xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxxxxx xxxxx xx xxx xxxxx Xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx. Xxxxxxxxxxx xxx xx x Xx. xxx XXxXx. Xxxx xxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxx xxxx "xxxxx xx x Xxx. x Xx. x XXxX xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xx xxx xx XXx" xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx XXX xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxx, xxxx xxxx xx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx xxx.x xxxxxxxx xxxx, xxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Olympia 2024:
Besteuerung der Prämien für Medaillengewinner

Xxx Xxxxxxxxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xxx. xxxxxxxxxx xxxx xxxxx x xxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xx xxxxx xxx xxxxxxxxx Xxxxx xxxxx xxxxx xxxxx xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxx xxxx xxxxxxx xxx Xxxxx, xx xxx x xxxxx xx x xxx xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xXxxxxxxxx XX x x xxxx x xxxxxx xxx xx.x.xxxxx.

Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxx xxx x.xx.xxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xx x Xxx. x Xxxx x XXxX xxxx Xxxxxxxxx xxxx Xxxxxx, xxx xx Xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxx xx XXxX xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxx:

Xxx Xxxxxxxxx, xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxx Xxxxxxx xxxx xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxx xxxx, xxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxx Xxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxx xxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxx, xxx xx xxxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx.
Xxxxxx xxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX xxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xx xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxxx xxx xxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxxxxx Xxxxxxxxxxx xx xxxxxx xxx xxx Xxxxxxx xxx, xxxx xxxxxxxxxx xx xxx. Xxx xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx Xxxx xx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx x.x. xxx xxx Xxxxxxxxxxxxxx Xxxxxxx Xxxxx xxxxxxxx xxx, xxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xx.xxx XXX xxx xx.xxx XXX. 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. Xxx Xxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx X xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxx. 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 xxx xXX Xxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x X xxxxxxx Xx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx 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.

xxxxxx

IV. Kinder

1. Kinder und Angehörige im Ausland:
Ländergruppeneinteilung und Verbesserung für EU-/EWR-Bürger

Xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx.xxxxxxXxx xxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxx, xxx xxxxxxx xx Xxxxxxx xxxxx, xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx. Xx xxx xxxx xxxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xxx.xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx
xx Xxxxxxxxxxxxx	x	xxxxxxx	xxxxxxx	xxxxxxx
xx xxxxxxxxxxxxxxxx	xx xxxxxx Xxxxx	xx xxxx Xxxxxxx	xxx Xxxxxxx	xx xxxxx Xxxxxxx
Xxxxxxxxxxxxxxxx XXXxXxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx	x.xxxxxxxxxXXX x.xxxxxxxxxXXX x.xxxxxxxxxXXX	x.xxxxxxxxxXXX x.xxxxxxxxxXXX xxxxxxxxxXXX	x.xxxxxxxxxXXX x.xxxxxxxxxXXX xxxxxxxxxXXX	x.xxxxxxxxxXXX xxxxxxxxxxxxxxxXXX xxxxxxxxxXXX

XXXXXXX xxx xxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxx, xxxxxxxxxXXXxXxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxx Xxxxxx, xxx xxxx xx xxxxx XXx xxxx XXXxXxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxx xxxx, xxxx xxx Xxxxxx xx xxxxx Xxxx xxxxxxxxxx xxx XX xxxxx,xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx xxxx xxxxxxxx xxx xx Xxx. x Xxxx x xxx xx xxx Xxx. x Xxxx x XXxX, Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.

Xxx Xxxxxxxxxxx xxxx xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx xxxx xxx Xxxx xxxx xxxxxx.

Xxx xxx "Xxxxxxxxxxxxx xxxx Xxxxxx" xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xx xxxx xxxxx Xxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xx xxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxxx xxxx Xxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx xxxxx Xxxxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx.

Xxx xxxxxxxxx xxxx xxxxxxx xxx xxx Xxxxxx xxx XxXX: Xxx Xxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xx xxxxxxxxxx xxxxxxxxxx Xxxxx xx xxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXx xxxxxxxx xxx Xxxxxxx xxx XX xxxxx Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx XXXX, xxxxxxx xxxx xxxxx xxx XXX. Xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx

xxxxxx

V. Kapitalerträge

1. Termingeschäfte:
Beschränkung der Verlustverrechnung verfassungswidrig?

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 Xxxxxxxxxxxxxxx x xxxx xxxx xxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx x Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxx xxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXXX X xxxxxx xXxXxx.

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 Xxxxxxxxxxxxx xxx xxx XxXxXxxxxx xxxxx. Xxx XXX xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.
Xxxxxxxxxxx: Xxx xxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x x.x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxx. x Xxx. x xxx Xxxxxxxxxxxxx xxxxxxxxx. 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. Xxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x Xxx. XXX xxxx xxxxxxx xx Xxxxx xxxxx xxx xx xxxxx xxxxxx xx Xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xx xx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx.
Xxxx xx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxx xxxx Xxxxx, xx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxxx xx xxx Xxxxxxxxxxx xxxxx Xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xx.xxx XXX xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxx, xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxx xxxxxxx, xxxxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxxxx Xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxx xxxx. Xx Xxxxxxx xxx xx Xxxxxxxxxx xxx xxxxxxx xxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx x xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx x xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, xx X xxxxxxxx. Xxxxx xxx Xxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxxx xxxxxx xxx xXx. XXXX X xxxxxx. Xxxxxxxx xxxx xxx XXX xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx XXX 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.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Kapitalerträge:
Neue Steuerpflicht bei verzinslichen Fremdwährungskonten

Xxxxxxx xxxxxxxxXxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxx xxxx XXxXxxxxx, xxxxxx Xxxxxxxx Xxxxxxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxxx xxx, xxxx xxxx Xxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xx xxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxx xxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx, xxxxxxx xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxx xxxxx xx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxx Xxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxx, xxxxxx xxxxx Xxxxx.

XXXXXXX xxx xxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx, Xx. xxxx:

Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x xxx Xxx. x XXxXx. Xxxxxxx xxxxxxxxxxx xxxxx x xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xXxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx xxxxxx.
Xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx, xxxx xxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx, xx xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xXxXxx.

Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx xxxxx xxx. Xxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Geldwäsche:
Neue Meldepflichten bei Immobilien-Kaufverträgen

Xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxx, Xxxx, Xxxxxx, Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x xxx x XxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX" xxx xx.xx.xxxxx.

Xxx "XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx" xXxXXxxxXxXxxxxxxxxxx xxx xx.x.xxxx xxx xxxx xxx x.xx.xxxx xx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx.
Xxxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xx XxX Xxxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxx xx xxx XxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxx XX".

XXXXXXX xxxxxx xxx xxx "Xxxxxxxxxx xxx xxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx" xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx XxX xxxx xxxx Xxxxxxxxxxxxxx xx xxx XxXXxxxXxXxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxx, xx xxxxx xxx xx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxx XxX xxxxx xxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx, xx xx xxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxxxxxx xxx "XxXXxxxXxXxxxxxxxx" xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxx xXxxxxx xxxxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx Xxxxxxx, Xxxx, Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxx xxx xx.xxx XXX xxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxx xx xxxx Xxxxxx xxxxxxxx xxxx, xxx xxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx x Xxx. x XxXXxxxXxXxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxx: xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxx Xxxxx xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxx xxxx, xxx xxxxxxxxx xxx xxx xxxxxxxxxx Xxxxx xxxxxxxx, xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xxxxxx xxxx, xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxx x Xxx. x XxXXxxxXxXxxxxxxxxx x Xxxxxxxx.
Xxx xxx, xxxx xxx Xxxxxxxxxxxxx xXxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxx Xxx. x Xxxx x XxXx. Xxxx xxxx xxxx xxxx xxx Xxxx, xxxx xxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxxx xx xxx Xxx. x Xx. xx XxXx. xxx x Xxx. x XxXXxxxXxXxxxxxxxxx x Xxxxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. Immobilienübertragung:
Spekulationsbesteuerung bei Schuldübernahme?

Xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx "xx xxx Xxxxxxxxxxx" xxx Xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xXxXx xx xxx xxxxxxxxxx Xxxxx xxxx. Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxx x xx xxxx Xxxxx xxx Xxxxxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxx "xxxx" Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx XxX xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxx xxx XxX xxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxx xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxxx "Xx"!

Xxx Xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxx Xxxx: Xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxxx xxxxx xxxx Xxxxx xxxxxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XX X xxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxx xx Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx.xxx XXX xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxx xxx Xxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxx xx xx XXxX xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx xxxx xxx xxxxxxxx xx.xxx XXX xxxxxxxxxx. Xxx XX xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx.
Xxxxxxxxxxx: Xx xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx x xxxx xxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx x xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxxxxxx x xxx xxxx xxxxxx xxxx xxxxx, xxxx xxx xxx xxxxx Xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXxXx XX xxxx, xxxx. Xx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxx. Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xx xx Xxx. x Xx. x XXxX xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx x xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxx x xxxx xx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxx, xxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxx XXX xxx xxxx xxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxx xxx xx xx XXxX xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxx xxxx xxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxx xx xxxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

2. Grundsteuerreform:
Nachweis eines niedrigeren Werts ab sofort zulässig

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

Xxx xx XxxxxxXxxxxxxxx XxxxxXxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx, xxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx XXX xxxxxxxxxx xxxxx xxxxxxx xXXXxXxxxxxxxxxx xxx xx.x.xxxx, XX X xxxxx xXxXx xxx XX X xxxxx xXxXxx.

XXXXXXX xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxx xxx xx.x.xxxx, X xxxxx. Xx xxxx xxxxx xxxxxxx:

Xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxx, xxxx xxx "xxxxxx" Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxx Xxxx xxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx x xxxxxxx x xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxx xxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xxx xx. xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx xxxx xxxx XXX XX XXXxXXX xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxx.
Xxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxx xxxx xxxx "xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx", xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx.
Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XxxXx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XxxXx xx xxxxxxxx.
Xx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxx xx.X. xxxxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx.
Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx. xxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXx. Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxx Xxx xxx Xxxxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxxxxxxx, xxx xxxxx xxxx, xxxx xx xxxx xxxxxxx xxxx Xxxxxxx xxx XXXxXxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxx x xxxxxx xxx xxx Xxxxxxxxxxx xxx XXX x xxxx xxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx xxxxx xxxx xxxx. Xxxxxx xxx x.xxx XXX xxx x.xxx XXX xxxxxxxx xxxxx Xxxxxxxxxx xxxx. Xxx xxx xxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xx xxxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. Xx xxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx, xxxxxxxxxxxx XxxxxxxXxxxxxxxx, xxx xxx Xxxx xxxxx xxxx xxx XXX xx xxxxx xxxx, xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxxxx xx: Xxxxxx, Xxxxxxxxxxx, Xxxxxx, XxxxxxxxxxxxXxxxxxxxxx, XxxxxxxxxxXxxxxxxxx, XxxxxxxxxxXxxxx, Xxxxxxx, XxxxxxxxXxxxxx, XxxxxxxxxxXxxxxxxx, Xxxxxxxxxx xxx xxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

3. Grundsteuerreform:
Anpassung der Steuermesszahlen und Hebesätze in Bremen

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx Xxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxxxxxx xxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxxxxx xx Xxxxxxx xxxxxxx Xxxxxx xxxxxxxxx, xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

Xxxxxx Xxxxxx xxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xx Xxxxxxx. Xx xxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxx, xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx x,xx Xxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxxxxxxx xxx Xxxxxx xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx.

XXXXXXX xxx xxx Xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xx xxxxxxxxx. Xxxxxx xxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxXxx. Xxxxxx, Xxxxxxxxxxxxxxxx xxx x.x.xxxxx.

Xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx:

Xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxx x Xxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxx.xxx XXX:
Xxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x,xx Xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx x
x Xxxxxxxxxxx xxx Xxxx
xxxx.xxx XXX x x,xxxxx x xx,xx XXX x x,xx x xxx,xx XXX

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

3. Fotovoltaikanlagen:
Betriebsausgabenabzug ab 2022 für alte Jahre möglich?

Xxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxx: Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xx xx xx Xxx. x XXxX xxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx x xxxxxxxxxxxxx, xx xxxxx xxxxx xxxxxxx xxx xxx xxxxxxxxx XxxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxx xxx xx xXx Xxxxxxxx xxxxxxx.

Xx xxxxxx xxxxxxxxxx xxx Xxxxx, xxxx xxxxxxxxxxxx xxx "xxxxxxxxxxxxx" xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xXx. Xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxx xxx Xxxx xxxx xxxxx xx xx xxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxx xx Xxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx, xxxx xxx Xxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxx xxxx. Xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxxx xxxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxx xxxx xxxx, xxxx xx xxxxx xx xxx "xxxxxxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x XxxxxxxxXxxxxx xxxxxxxxx. Xxxx xxxx xx xxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxx xxxx xx xxxxx xxx xx xxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxx xxxxxx, xxxx xxxx xxx Xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xx xxx
x. Xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xx. xxxxxx x X xxxxxxx xXxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x XxxxxxxxXxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx Xxxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxx Xxxx xxx xxxx xxxxxxxxx, xxxx xxxx xx xxxx xxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx XxxX xxxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxx, xxxxxxx Xxx Xxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxxxx xxx xxx XX Xxxxxxxxx xxx Xxxxx Xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx, xx xxx Xxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx. Xx xxxxxxx xxxx xxx Xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxx

xxxxxx

4. Fotovoltaikanlagen:
Verbesserung der Steuerbefreiung bei Mehrfamilienhäusern

Xxxx xxx x.x.xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx, xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx xXx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx x xxxx xxxx xxxx xxxxxxx Xxxxxxx xxx xx Xxx. x Xxxx xx XXxXx.
Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxx xXx. Xxx xxxxxXxxXxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxx.
Xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxx Xxxxxxxxx" xxx xx xx xXx x xxxxxxxxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.
Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx.X. XxxxxxxxxxxxXxXx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xXx xx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxxxx xxx xx xxxx Xxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xx xxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxx "xxxxxxxxx Xxxxxxxxx" xx.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxx xx xXx xxx xx xXxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxx x Xx. xx XXxX, Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxx xxxx"x.Xxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxx

xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xXx xx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx,
xx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxx xxx xxxxx xx xxxxx Xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxx xx xxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Häusliches Arbeitszimmer:
Kostenabzug als Rentner oder Pensionär?

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx x xxxx xxxx xxx Xxxxxxxxxxx xxx x. Xxxxxx xxxx x xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxx "Xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx" xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxx, Xxxxxxxxx xxxx XXxXxxxxxxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xx xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx. Xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxx" xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx

Grundsätze

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxx xx Xxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx, xx xxx xx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx, xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx" xx Xxxxxxxx xxxxxx.

Xxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxx xx, xxxxx xxx xx xxx Xxxxxxxx, xxxx xxxxx xxx "xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx" xx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxx. XXXX: Xxxxxxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxxxx xxx xxx Xxxxxxxxxx xxx "xxxxxxx" Xxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx.

Mittelpunkt oder kein Mittelpunkt?

Xxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxxxxxxxx. Xx xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xx. Xxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx:

Xxx xxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXxXx XX xxxx X. xxx.
Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xx Xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxx XXX xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx, xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx. Xx Xxxxxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxx, xxxxxxx xxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

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

Auch welche Einkünfte kommt es an?

Xxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx "Xxxxxxxxxxxxx" xx Xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx. Xxxxx xxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. "Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx".

XXXXXXXXX:xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxx Xxx xx xxx XxxxxxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx. Xx xxxx xxx Xxxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaft:
Keine Steuerbefreiung für lediglich vergleichbares Eigenheim

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxx, xx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxx xxxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx xxx xx XxxXxX xxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxx Xxxx xxxxxx xxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxxxx xxxx xxx xxx xxx Xxxxxx xxx xx xxxxx Xxx xxxxxx xxxxxxxx Xxxxxxx Xx. x xxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxx Xx. x. Xxx Xxxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx. Xx xxxxxx xxxxxxxxx xx xxx Xxxxxxx Xx. x. Xxx Xxxxxxx Xx. x xxxxxxxxxx xx xx Xxxxxx. Xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XxxXxX xxxx xxx Xxxxxxx Xx. x, xxxx xxxx xxx xxx xxx xxx xxx xxxx xxx Xxxxxxx xxxxxx xxxxxxxx Xxxxxxx. Xx xxxxxxx xxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxxx Xxxxxx. Xx xxxx xx xxx xxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xx xxxxxxxx xxx xxxxx xxx xxx xxxxx xxx xxxxxx Xxxxxx xxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx Xxxxx xxx xxxxx Xxxxx xx xxx xxxxxx xx xxxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. xx XxxXxX xxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxx Xx. x xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxxxx Xx. x xxx xxx Xxxxxxxxxx xxx xx xx Xxx. x Xx. xx XxxXxX xxxxx xxxxxxxx. Xxx Xxxxxxx Xx. x xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx, xx xxx xxx xx xxxxx Xxxx xxxxx xxxxxxx xxx. Xxx Xxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xx xxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxx xx xxxxx Xxxxxxx xxx. Xxx Xxxxxxx Xx. x xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxx xxx Xxxxxxx Xx. x xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxx Xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

2. Erbschaft:
Minderung der Einkommensteuer nur binnen fünf Jahren nach Erbfall

Xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxxxx xxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxx "xxxxxxxxxxxx" xxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xx xxx xxxxxxxxxxx xxxx, xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx x xxxx xxxx xx xxx Xxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx x xxx Xxxxxx xxxx xxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxx XXxX, xx xx xxxxxx:xxxxxx"Xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx xxxx xxx Xxxxxx xxx ... xxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxx xxxxxxxxx, xx .... xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx."xxxxxxXx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxx xxx xxxxx Xxxxx xXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xx xxxxx Xxxx, xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxx XXxX xxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx XxxxxxXxxxxxxXxxxxxxx xxxxx xxx Xxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxxxxx xxxxx, xxxxxxxxxxxxxx. Xxx Xxxxxx xxx XXX xxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxx x XXxX xxxxxxx xxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxx. Xx xxxx xxxx xxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxx xxxx xxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxxxxx xxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxx Xxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxxxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx XXxXxxxxxxxxxxxx. Xx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx, xxx xxx xxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxx xxxxx.
Xxxxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxxx xx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xx xx xxxxx xxx Xxxxxxxx xxx xx xxx Xxxx x XXxX xxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx, xxx xx xxxxxxxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxx xxxx xxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xx xxx xx xxxx, xxxxxxxxxx xxxxxxxx xxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxx x XXxX xxx xxxxx Xxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

IX. Selbstständige

1. Häusliches Arbeitszimmer:
Wie weit gehen die Aufzeichnungspflichten?

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxx x.xxx XXX xXxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxx xxxxxxx xxxx.

Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx: Xxxx xx x Xxx. x XXxX xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxx xXXX xx.x.xxxx, XXxXx xxxx X X. xxxxx.

Xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxxxx xXx. XXXX X xxxxx: Xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
Xxxx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx x Xxx. x XXxX. Xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxx xxx. xx xxxxx Xxxxxx xxxxxxxxxxxxxxx xxx. Xx xxxx xx xxxxxxxxxx xxx XxX xxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxxx xxxx xxx Xxxxx xxx xx x Xxx. x XXxX, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxx xxxx xxxxxxxxxx, xxx xxx XXX xxxxxxxxxxx xxxx, xxxx xx xxx xx xxxxxxxxx, xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxx xx xxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx x.x. Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx: Xx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx x.X. xxxx Xxxxxxx xxx Xxxxxxx. Xx xxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Fahrtkosten:
Bei Fahrten zu einem einzigen Kunden nur Entfernungspauschale?

Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxx xxxx x,xx XXX xxx Xxxxxxxxxxxxxxxxxxxx xxx. x,xx XXX xx xxx xx. Xxxxxxxxxxxxxxxxxxxx. "Xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxx xxx xxxxxxxx xxx xxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxx xxx xx Xxxxxx xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx.

Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxx xxx Xxxxxxx xxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx,xx XXX xx xxxxxxxxxx Xxxxxxxxxx xxx. xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx Xxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxx xx Xxxx xxxxxx x xxxxxxxx x Xxxxxx xxxxxxx xXxxxxx xxx xx.x. xxxx, x X xxxxxxxx. Xx xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxxx xxxxxxxxx xxx xXx. xxx XXX: XXXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxx xxxx xxx XXxXxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx. Xxxxx Xxxxxxxxxx xxxxx xx xx xxxx Xxxxx xxx Xxxxx xx Xxxx xxxxxx xxxxxxxx Xxxxxx xxx. Xx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xx xx x XXxX, xxx xxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxx" xx xx x Xxx. x XXxX xxxxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxx. Xxxxx: Xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxx x xxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x XXxX xxxxx xx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxx. Xxxxxx xxxxx xx xxxx xxxx xxx xxxxx xx, xxxx xxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxxx xxxxx xxx xxx xxxx xxxx xxxxxxxxx Xxxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxxxxxxxx Xxxx xxx xxx Xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xx xxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxx xxx Xxxxxxxx xxx. xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx XXX xx xxx xxxx xxxxxxxxxx Xxxxx xxx. Xxxxx xxxxx xxx xxx Xxxxxxxxxx xxx XXX xx x.x. Xxxxxxxxx xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxxxxxx" xxxxx Xxxxxxxxxx xxx xx x Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xxxx xXxxxxx: XX XxxxxxxxxxXxxxx, XX xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

3. Digitale Registrierkassen und Co.:
Mitteilungspflicht bis zum 31. Juli 2025

Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx, xxx Xxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xx xx xxxx Xxxxxxxxxxxxxx xXXx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxXxxxXx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xx Xxxxx xxxxxxx xxx xxx xxxx xxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxx xx xxx x. Xxxxxx xxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxx :xxxx. Xx xxxx Xxxxxxxxx:

Xxx Xxxxxxxxxx xxx xxx xxx x. Xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx xx x Xxx. x Xxxx x XxxxxxXxxxXx xxxxxxxxxxxx xxx xx. Xxxx xxxxxxxxxxxx xxxxxxxxx.
Xx xxx x. Xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxx xxxx xx xxx x. Xxxx xxxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.
Xx xxx xx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx.
Xxxxx xxxxxxxxxxxx xx.X. xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xxxx x XxxxxxXxxxX, xxx xxx xxx x. Xxxx xxxx xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx xxxxxx xxx xx Xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxx.
Xxx xxxxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxXxxxX xxxx xxxxxxxxxXXxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx. XXxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x XxxxxxXxxxX, xxx xxx xxx x. Xxxx xxxx xxxxxxxxxxx xxxx xxx xxxxx XXX xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxx xx. Xxxx xxxxxxxxxxxxxxxxxxxxx. Xx xxx x. Xxxx xxxx xxxxxxxxxxxx xxxx xxx xxxxx XXX xxxxxxxxxxxxx XXxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxxxxx x XxxxxxXxxxX xxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxx XXX xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx "Xxxx XXXXXX" xxx xxx XXxXxXxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

4. Land- und Forstwirte:
Wiedereinführung der Tarifglättung nach § 32c EStG

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxXxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx XxxxxXxxxxxxXxxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxx xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx.

Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX x xxxxxxxxxx x xxxxxxxxxxx. Xxx xxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxXx.

XXXXXXX xxxx xxxxxxxxxxxx xx xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx xxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxx Xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxx Xxxxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx. Xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx, xxx Xxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x xxx x xxxxx xx xx Xxx. xxx Xxxx x xxx x XXxX, "Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx"x.

Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxx xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxxxx xx Xxxxxxxx, xxxxxxxxxx xxx.
Xxx Xxxxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx xxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx. x.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx.
Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxx.

xxxxxx

5. Bilanzierung:
Steuermindernde Rückstellung für Altersfreizeit möglich

Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx xx Xxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx x.x.xxxx xXX X xxxxxx xxxxxxxxxxx.

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

xxxxxx

6. Sozialversicherung:
Lohnanspruch durch Pkw-Gestellung wirksam erfüllt?

Xxxxxxxx xxx xx xxx Xxxxxx xxx Xxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxx xxxxx xxxx xxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxx xxxxxxxx xxxx, xxx x xxxx x xxxxxx xxxxxxx xxxxxx xxxx. Xx xxxxxxx xxxx xxxx xxxxxxxx Xxxxxx: Xxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxx xxxx xxx xx xxx: Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx x xxxxxxx xxxxx xxxxxxxxxxxx x Xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx

Xxx xxxxxx Xxxxx: Xxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxx xxx xx Xxxx xxxxxxxx, xxx xxxxx xxxxxxxxx x xx xxxxxx xx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxx.xxxx.xxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxx Xx. X xx XX xxxx X xxxxxxxx. Xxxxxxxxxxxxxx xxx xxx x xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X x XX xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxx xx Xxxxxxxx xxx xx,x Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxxx. Xxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx XXX, xxx xxx xxxxx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xXXXX Xxxxxxxx xxx Xxxxxxxxxxx xxx xx.xxx,xx XXX xxxx. Xxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx,xx XXX xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx xxxx x.x.xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xXxXxXx xx Xxxxx xxx xxxxxxxxxx x,xx XXX xxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xxx. x, Xxx. x XxXxX, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx xxxxx xxxx xxx "Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxx XXX xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx.
Xxxxxxxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxxxxxx xxxxxx, xx, xxx xxx xxx xx xxxxxxx Xxxxx xxxxxx Xxxxxxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx xxx XXX xxxxxxxxxx x xxx xxx xxxxxx Xxxxxx xxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx XxXxX xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxx xxx x Xxx. x XxXxX xx xxx Xxxxxxx xxx xx.x.xxxxx, xx xx,x Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx x,xx XXX.
Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxx, xxxx xxxxxx xxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxx x xxxxxxxxxxxxxxx x xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx,xx XXXx, xxx xxxxx xxxxxxxx xxxxxxxxx xxx. Xx xxxxx xxxxxxxxx xxx Xxxx xxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xx xxxxxx, xxxxxxx xx xxx XXX xxxxxxx xxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xx Xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxxx xxx XxXxX.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxx xxx xxx xxxxx Xxxxx xxx xxxxxx Xxxxxxxxxx xxx xxx xxxxxxx Xxxxx xx xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xx x Xxx. x XxXxX xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx. Xxx XxXxX xxxxxx xxxx xxx xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx x xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx xxxxxx xxxxx xxx Xxxx. Xxx xxxxxx Xxxxx xxx, xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxx. xxx xxxxx Xxxxxxx xxx Xxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx

xxxxxx

7. Sozialversicherung:
Corona-Soforthilfen als beitragspflichtiges Einkommen

Xxx xxx Xxxxxxxx "Xxxxxxxxxxx Xxxxxx" xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxx xx Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxx XxxxxxxXxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, X x XX xxxxxx.

Xxx Xxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx "Xxxxxxxxxxx Xxxxxx" xxx xxx Xxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xx Xxxxx xxxx xxxxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx. Xxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx, xxx xxx Xxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxxx xxxxx, xxxxx xxx Xxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxx XXX xxxxxxxxx.
Xxxxxxxxxxx: Xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxx xx xxx xxx Xxxxxxx xx Xxxx xxxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxx xxxxx xx xxx Xxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxxx xxxx "xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxx "Xxxxxxxxxxx Xxxxxx" xxxx xxxxx xx Xxxxxxxxx xxx "xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx" xxx xxxxxx xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx x xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx x xx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxXxxxxxxxxxxx, XX xxx x.x.xxxxx.

xxxxxx

X. Steuergrundlagen

1. Änderung von Steuerbescheiden:
Korrektur bei Datenübermittlung durch Dritte

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx XXx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxx xxxxxx xxxx xxx "xXxxxx" xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxxxxx xxxx xxx xxxxx xxx. Xxx xxxxxxx Xxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxx XX xx xxxxxxx. Xxxxxx x xxx Xxxxxxxxxx xxxxxx:xxxxxx"Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxx xxx xx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx."

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxx xxxx xx xxxx Xxx. x XX xxxx xxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx, xx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx, xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx x.xxx XXX xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxx x xxxxxxxxx x xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxx, xxx xxxxxx xxxx xxxx Xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxx.
Xxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxx xx xxxx Xxx. x XX. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxx xx Xxxxx xxx xx xxx XX xxx, xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx. Xx xxxxx xxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XX xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx.
Xx Xxxx xxx xx xxxx XX xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxx. Xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxx xxx Xxxxxxxxxxx xxx xx xxxx XX xxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xXXxXxxxxx xxxxxxx, X. xx x.x. Xxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Änderung von Steuerbescheiden:
Korrektur nach Betriebsprüfung trotz Bestandskraft

Xxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx, xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxx xx xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXx xxxxxxxx xxxx. Xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX xx Xxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxx, xxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxxx Xxxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxx xxx Xxx. x Xx. x XXx. Xxx xxxxxx xxx XXX xx Xxxxxxxxx.
Xxxxxxxxxxx: xx xxx Xxx. x Xx. x XX xxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxx xx, xxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx. Xxxx xxx Xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxx Xxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XX. Xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx XXx xxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xx x Xxx. x XXxX xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx.
Xxxxxxxx, xx xx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxx, xxxxxx xxx XXX xxxxxxxxxx x xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx, xx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxx xxx xxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxxx xxxxxx. Xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xXxxxxx: XXX, XX xxx x.x.xxxxx.

xxxxxx

3. Steuerbescheide:
Verlängerung der Bekanntgabevermutung

Xx xxxx xxxxxx xxxxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxx Xxxx xxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx xx Xxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxx xx XxxxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" x XxxxXxxX xxx xx.x.xxxxx.

Xx xxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxxXxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxx, xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxx xxxxXxxxxxxxXxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxx xxx x xxxx xxxx Xxxx.

Xx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX. Xx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxx xxxxxxxx Xxxxxxxx:xxxxxx"Xxxxxx xxx Xxxx xxxxx Xxxxx xxx xxxxx Xxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx, xx xxxxx xxx Xxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx"xxxxxxxxx xxx Xxx. x XXx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxx xxx xxxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxx xxxxxxxxx xxx xxx Xxx. x Xx. x XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxxxx xxxx:

Xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xXxXxxxx xxx xxxx Xxxx xxx xxxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx Xxx. xx XXx.
Xxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxx Xxxx xxx xxxx Xxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx x xxx xxxxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxx xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxx. x XXx.
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxx xxx xxxx Xxxx xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxx xxx Xxxx xxxxxx xx xxx xxxxx Xxxxx xxx xxx XXx.

Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x XX, xxxx xxx xxxx xxx xxxx XxxxxXxxxxxXxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxx xxxx Xxxxxxx xxx Xxxx xxx xxxxx Xxxxxxxxx, xxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx x xx xxx xxx xxx xxxxxxxxxx XxxxxXxxxxxXxxxx.

xxxxxx

XI. Ausland

1. Grenzpendler:
Wahl der Antragsveranlagung auch bei Wohnsitz in der Schweiz

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XXxxXXXxXxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxXxxxxxxx xx xxxxx XXxxXXXxXxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxx xxx Xxxxxxxxxxxx, xxxx "Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" x xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX x xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx XxXX xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx XX xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxx XX xxxx xxx XXX xxx Xxxxx xxxxxxx, xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxx xxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. xx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxx xxx XX xxxx xxx XXX xxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxXxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxx xx xxxxxx xx xxxxx xxxx xxxxxxx Xxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x X xxxxxxxxxxxxx:xxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx:

Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx "Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx", xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx.
Xxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx.
Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx.
Xxx XxxxxxxxxxxxxXxxxxxxxxxxx, xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx X xxxxxxxxx xxxx. Xxxx xxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxx xxxxxxxx xxx.
Xxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx XxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

XII. Soziales

1. Arbeitsförderung:
Neue Ausbildungsplatzgarantie für Jugendliche

Xxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxx xxx xxxx xxxx xxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx. Xx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxx xxxx xxxxx x,x Xxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx xx Xxxxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxx. Xx xxxxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx, xxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX xxxxx xx xxx x.x.xxxx Xxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx, xxx xx Xxxxxx xxx xxx Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xx XXX XXX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxXxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xx Xxxxxx x xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx.

"Xxx Xxxxxxx xxxx Xxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxxx xxxx xx xx Xxx. x XXX XXX xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xx Xxx. x XXX XXXx.
Xxxxxxxxxxxxxxxx xxxxxxx x xxx Xxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxx.
Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxx xxxxxx Xxxxxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxx xxxxxxxxx xxxx. Xx xxx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxx xx xx xxxxxxx, xx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx.X. xxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

xxxxxx

Xxxxxxxxx:
xx Xxxxxxxxxxx, XxxxxxXxxxxxxXxx xx, xxxxx Xxxxxx xxxxxxxxxx.xxxxxxxxxxx.xxxxxxxxx Xxxxx xx.x.xxxx
Xxxx Xxxxxx xxxxxxxxxxx.
Xxxx Xxxxxxx xxxx xxxxxx Xxxxxx, xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx.xxxxxx

Jetzt Mitglied werden und Steuern sparen!

SteuerSparbrief - Archiv

SteuerSparbrief September 2024

I. Beruflicher Bereich

1. Verabschiedung eines Arbeitsnehmers: Betriebliche Feier des Arbeitgebers ist kein Arbeitslohn

2. Fahrten zur Arbeit: Ungleiche Entfernungspauschalen nicht verfassungswidrig

3. Fahrten zur Arbeit: Arbeitgeberleistungen für Deutschland-Ticket steuerfrei

4. Verdienst: Kostenerstattung für erweitertes Führungszeugnis kein Arbeitslohn

5. Lohnsteuer: Abschaffung der Lohnsteuerklassen III und V erst ab 2030

Keine Abschaffung des Splitting-Verfahrens

II. Privater Bereich

1. Pflegegelder: Sind weitergeleitete Beträge steuerfrei?

2. Kinderbetreuungskosten: Verfassungsbeschwerde ohne Erfolg

3. Adoption: Aufwendungen als außergewöhnliche Belastung absetzbar?

4. Krankenversicherung: Sonderausgabenabzug bei Kostenerstattungsverfahren

III. Nebentätigkeit

1. Ehrenamt: Freibetrag für nebenberufliche Tätigkeit im öffentlichen Dienst

2. Olympia 2024: Besteuerung der Prämien für Medaillengewinner

IV. Kinder

1. Kinder und Angehörige im Ausland: Ländergruppeneinteilung und Verbesserung für EU-/EWR-Bürger

V. Kapitalerträge

1. Termingeschäfte: Beschränkung der Verlustverrechnung verfassungswidrig?

2. Kapitalerträge: Neue Steuerpflicht bei verzinslichen Fremdwährungskonten

3. Geldwäsche: Neue Meldepflichten bei Immobilien-Kaufverträgen

VI. Eigenheim und Vermietung

1. Immobilienübertragung: Spekulationsbesteuerung bei Schuldübernahme?

2. Grundsteuerreform: Nachweis eines niedrigeren Werts ab sofort zulässig

3. Grundsteuerreform: Anpassung der Steuermesszahlen und Hebesätze in Bremen

3. Fotovoltaikanlagen: Betriebsausgabenabzug ab 2022 für alte Jahre möglich?

4. Fotovoltaikanlagen: Verbesserung der Steuerbefreiung bei Mehrfamilienhäusern

VII. Renten und Pensionen

1. Häusliches Arbeitszimmer: Kostenabzug als Rentner oder Pensionär?

Grundsätze

Mittelpunkt oder kein Mittelpunkt?

Auch welche Einkünfte kommt es an?

VIII. Schenkung und Erbschaft

1. Erbschaft: Keine Steuerbefreiung für lediglich vergleichbares Eigenheim

2. Erbschaft: Minderung der Einkommensteuer nur binnen fünf Jahren nach Erbfall

IX. Selbstständige

1. Häusliches Arbeitszimmer: Wie weit gehen die Aufzeichnungspflichten?

2. Fahrtkosten: Bei Fahrten zu einem einzigen Kunden nur Entfernungspauschale?

3. Digitale Registrierkassen und Co.: Mitteilungspflicht bis zum 31. Juli 2025

4. Land- und Forstwirte: Wiedereinführung der Tarifglättung nach § 32c EStG

5. Bilanzierung: Steuermindernde Rückstellung für Altersfreizeit möglich

6. Sozialversicherung: Lohnanspruch durch Pkw-Gestellung wirksam erfüllt?

7. Sozialversicherung: Corona-Soforthilfen als beitragspflichtiges Einkommen

X. Steuergrundlagen

1. Änderung von Steuerbescheiden: Korrektur bei Datenübermittlung durch Dritte

2. Änderung von Steuerbescheiden: Korrektur nach Betriebsprüfung trotz Bestandskraft

3. Steuerbescheide: Verlängerung der Bekanntgabevermutung

XI. Ausland

1. Grenzpendler: Wahl der Antragsveranlagung auch bei Wohnsitz in der Schweiz

XII. Soziales

1. Arbeitsförderung: Neue Ausbildungsplatzgarantie für Jugendliche

1. Verabschiedung eines Arbeitsnehmers:
Betriebliche Feier des Arbeitgebers ist kein Arbeitslohn

2. Fahrten zur Arbeit:
Ungleiche Entfernungspauschalen nicht verfassungswidrig

3. Fahrten zur Arbeit:
Arbeitgeberleistungen für Deutschland-Ticket steuerfrei

4. Verdienst:
Kostenerstattung für erweitertes Führungszeugnis kein Arbeitslohn

5. Lohnsteuer:
Abschaffung der Lohnsteuerklassen III und V erst ab 2030

1. Pflegegelder:
Sind weitergeleitete Beträge steuerfrei?

2. Kinderbetreuungskosten:
Verfassungsbeschwerde ohne Erfolg

3. Adoption:
Aufwendungen als außergewöhnliche Belastung absetzbar?

4. Krankenversicherung:
Sonderausgabenabzug bei Kostenerstattungsverfahren

1. Ehrenamt:
Freibetrag für nebenberufliche Tätigkeit im öffentlichen Dienst

2. Olympia 2024:
Besteuerung der Prämien für Medaillengewinner

1. Kinder und Angehörige im Ausland:
Ländergruppeneinteilung und Verbesserung für EU-/EWR-Bürger

1. Termingeschäfte:
Beschränkung der Verlustverrechnung verfassungswidrig?

2. Kapitalerträge:
Neue Steuerpflicht bei verzinslichen Fremdwährungskonten

3. Geldwäsche:
Neue Meldepflichten bei Immobilien-Kaufverträgen

1. Immobilienübertragung:
Spekulationsbesteuerung bei Schuldübernahme?

2. Grundsteuerreform:
Nachweis eines niedrigeren Werts ab sofort zulässig

3. Grundsteuerreform:
Anpassung der Steuermesszahlen und Hebesätze in Bremen

3. Fotovoltaikanlagen:
Betriebsausgabenabzug ab 2022 für alte Jahre möglich?

4. Fotovoltaikanlagen:
Verbesserung der Steuerbefreiung bei Mehrfamilienhäusern

1. Häusliches Arbeitszimmer:
Kostenabzug als Rentner oder Pensionär?

1. Erbschaft:
Keine Steuerbefreiung für lediglich vergleichbares Eigenheim

2. Erbschaft:
Minderung der Einkommensteuer nur binnen fünf Jahren nach Erbfall

1. Häusliches Arbeitszimmer:
Wie weit gehen die Aufzeichnungspflichten?

2. Fahrtkosten:
Bei Fahrten zu einem einzigen Kunden nur Entfernungspauschale?

3. Digitale Registrierkassen und Co.:
Mitteilungspflicht bis zum 31. Juli 2025

4. Land- und Forstwirte:
Wiedereinführung der Tarifglättung nach § 32c EStG

5. Bilanzierung:
Steuermindernde Rückstellung für Altersfreizeit möglich

6. Sozialversicherung:
Lohnanspruch durch Pkw-Gestellung wirksam erfüllt?

7. Sozialversicherung:
Corona-Soforthilfen als beitragspflichtiges Einkommen

1. Änderung von Steuerbescheiden:
Korrektur bei Datenübermittlung durch Dritte

2. Änderung von Steuerbescheiden:
Korrektur nach Betriebsprüfung trotz Bestandskraft

3. Steuerbescheide:
Verlängerung der Bekanntgabevermutung

1. Grenzpendler:
Wahl der Antragsveranlagung auch bei Wohnsitz in der Schweiz

1. Arbeitsförderung:
Neue Ausbildungsplatzgarantie für Jugendliche