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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxx. Xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx. Xxxxx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxx xxx XxxxxxXxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxx x xxxxx xxx xxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx.

Xxx xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx, xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx XxxxxxXxxxxxxxxx. Xxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxx "Xxxxxxxxxxxxxxx xx Xxxxxxx Xxxxx: Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx". Xx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx, xxx xxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx x xxx xx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xxx xxx Xxxxxxxxxx. Xx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx x xxxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xx xxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx xxxxxxxx xxx xxxxx.

Xxxxx xxxx xxxxxx xxxxx xx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxx Xxxxx x xxx xxxxxxx xxxxx xxxxx Xxxxxx x xx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xxx x xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxxxx xxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xx xxxx xxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx: Xxx x. Xxxx xxxx xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx "xx Xxxxxxx". Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxx xxxx xXXXx. X X. xxxx xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx xxxx x xxxxxxxx x Xxxxxxx xxx XXX xxxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx.

Xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx Xxxxx xxxxxxx xxxx xxxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx xxxx xx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx "Xxxxxx XxXxxxxxxx Xxxxxxxxxxxxxxxxx" xxxxxxx. Xxxx xxxxxx xx:xxxxxx"XxxxxxxxXxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxxx xx.X. Xxxxx, Xxxxxxxxxxxxxx xxx.x xxxxxxxxxxxxxxx. Xx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx."xxxxxxXxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx: Xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxXxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxx xxxxx Xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Teilzeitstudium an Fernuni Hagen:
Fahrten mit Dienstreisepauschale absetzbar

Xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxx xxxx xx Xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxx xxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx. xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

• Xxxx xxxx xxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx: Xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxxxx xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx xxx x Xxx. x Xxxx x XXxXx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx, xxxx xx xxxx xx xxxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxx xxx Xxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. xxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx xxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx x xxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xx xx xxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxx, xxxx xxxxxxxxx xxxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x,xx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxx xxxx xx x Xxx. x Xxxx x XXxX xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx.
• XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx x xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xx Xxxxxxxxxxxxx xXxxxxxxxxx, Xxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxx. xx Xxxxxxxxxxxx xxx Xxxxxxxx xx XXXXxXxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxx, xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx. Xx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
• Xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx, xxxx xx xx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx Xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, xx xxxx xxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxx xx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxxx x.xxx XXX xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxx Xxxx xxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx
• Xxxxxxx xxx Xxxxxx: Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

2. Stipendien:
Wann sind die Einnahmen steuerfrei?

Xxxxx xxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx x Xx. xx XXxXx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx

• xxx Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxx xxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx,
• xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxX. xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx xxx xxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx "xxxxxxxxxxx" xXXX XxxxxxxxxxX., Xxxxxxxxxx xxx xx.x.xxxx, X xxxx X x xxxxx x xxxx x Xx xxx. Xxxxx xxxxxxx xxxxxx xxx Xxxxxxxxxx Xxxxxxxxx:

Heisenberg-Programm

Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx, xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X x. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxx XxxxxXxxxxxxxXxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XXX xxx xx.xx.xxxx xXXXX X xxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxx xxx XXX xxxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX.

Stipendien der Max-Planck-Förderstiftung

Xxx XxxxXxxxxxxXxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxx. Xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxx xxxx, xxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. xxxxx xxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx XxxxxxxxxxXxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxxxxxxx.

EXIST-Gründerstipendien

Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXXXx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXx xxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxx XxxX xx Xxxxxx xxxxxxxxxx. Xxx xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx:

• Xxx XXXXXxXxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxx xxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxx, Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxx xxx xxxxxx xxxxxxxxx, xxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxx xx xxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xxxxx xxxxx xx Xxxxxxxx. Xxx xxx xxx XXXXX Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. x Xxxxxx. x XXxX x.X.x. X x.x Xxx. x XXxX xxxxxxxxxx.
• Xx Xxxxx xxx XXXXX Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxx xxx xxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xx xxxxxxx xxx. xxxxxxx xxxxxxxxxxxxxx, xxxxxx xxx xx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx XXX X xxxx XX xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.
• Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx XXXXXxXxxxxxxxx, xxx xx Xxxxxxxxxxxxxx xxxxx XxX xxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx Xx. Xxx Xxxxxx xxx xx.x.xxxx xXXXX X xxxxx, XXxXx XX xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx XXX xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxxxx XXXXX Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxxx XxX xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xxxx x Xx. x x. X .x. xx xx Xxx. x Xxxx x XXxX xx xxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx XX xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx.

Thüringen-Stipendium für Assistenzärzte

Xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxx xxx xxxxxxx xx Xxxxxxx xxxx. xx xxxxxxxxxx Xxxxxxx xx Xxxxxxx xxx xxxxxxxxx xxx xx xxx XXX, xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xx.xxx XXX xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx:

• Xx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XXX xxx Xxxxxx xxx xx.xx.xxxx xXX X xxxxx, XXxXx XX xxxx, xxxx xxxxxxxxxxx, xxxx xx xxxx xxxxxxx xx xxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxxx xxx Xxxxx xxxx xxx Xxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx.
• Xx xxx Xxxxx xxxxx xxx XxxxxXxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxx xxxxx xxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxx xxx XXX xxxxx xxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx.

XXXXXXX:xxxxxxXxxx xxxxxx Xxx xxxxxxxxxXxxxxxxxxx xxx XXX XxxxxxxxxxX. xx Xxxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx

xxxxxx

II. Privater Bereich

1. Reha-Maßnahme im Fitnessstudio:
Mitgliedsbeiträge sind nicht abziehbar

Xxx xxxx xxxxxxxxx xxxxxxxxxx XxxxxXxxxxxxxx xx xxxxx XxxxxXxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxx, xxx xx xxxxxx xxxxxxxxxxx xxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xx XXxXx. Xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxx x xxxx xxxxxxxxxx x xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx XxxxxXxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx, xxxxxxx xxxxx Xxxxxxxxxx xxxxx xx Xxxx xxxxxx. Xx xxxx xx xxxxxxxxx xxx, Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xx xxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xx xxxxx xxxx xxxxxxxxxxx, xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx: xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx XXX xxx xxxx xxxxx xxxxxxxxxxx.

xxxxxxXxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx
• Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx

xxxxxx

2. Vorsorge:
150-Euro-Regelung für Bonusleistungen der Krankenkassen

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xxx XXX X xx xxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, X X xxxxxx XXXxXxxxxx xxx x.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx xx xxx XXX X xxxxxxxxx xxxxxx, xxx xxx Xxxxx xxx xxx XXX xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx. xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxx, xxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxx Xxxxxxxx xx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx XXX X xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx.

XXXXXXX: Xx xxx x. Xxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxx XXX Xx xxx xx xxx XXX xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxx XXX, xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xxx xx Xxx. xx Xxxx x xxx x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: xxxxXxxxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx

xxxxxx

III. Kinder

1. Kinder in Berufsausbildung:
Sprachkurs von mindestens zehn Wochenstunden

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

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xxxxxx

2. Alleinerziehende:
Ermittlungspflicht bei Streit über Haushaltsgemeinschaft

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX. Xxxx xxxxx xxxxxxx Xxxx, xxx xx xxxxxxxxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxx xx xx xxx XXX xxx xxx XXxXx.

Xxx xxxx xx xxxx xx Xxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxx xxxx xxx, xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxxx xxxxx xx xxx Xxxxxx xxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxx xxxxxx xxxxxxx, xxxx xx xx xxx Xxxxx xxxx, xx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx Xxxxxx xx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

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xxxxxx

IV. Nebentätigkeit

1. Lehrkräfte:
Übergangsregelung zur Sozialversicherungspflicht

Xx xxx xxxxxxx Xxxxxx xxx xxxx Xxxxxxx xx xxxxxxxx, xxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x xx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX xx xxxx Xx. Xxx XXX xxx xxxx xxx xxxxxx xx xxxxxxxxx XxxxxxxxxxxXxxxxx xxx xxxxxx "Xxxxxxxxxxxxxxxxxxxx" xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

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• Xx xxxx xxxx xxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.
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xxxxxx

2. Rechtliche Betreuer:
Inflationsausgleich in den Jahren 2024 und 2025

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xxxxxx

3.Rechtliche Betreuer:
Höhere Entschädigung für ehrenamtliche Betreuer

Xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxx Xxxx xxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx.xxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxx xxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxx XXXxxxxxxxxx x xx XXXx. Xxxxxx xxxxx xx xxx XXX.
• Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxx xxx Xxxx xxx "xxxxxxxxx xxxxxx, xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx".xxxxxxXxxx xxxxxxxxxxxxx XXXxxxxxxxxx x xx XXXx xxx xxxx XXXxxxx, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx" xxx x.x.xxxxx.
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xxxxxx

4. Rechtliche Betreuer:
Erhöhung der Vergütung für berufliche Betreuer

Xxx xx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx xx xx Xxxxxxx xxxxxxxxx xxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx "Xxxxxx xxx Xxxxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxx xx.xx.xxxx xxxxxxxxx.

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• Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxxxxx xx,x Xxxxxxx xxxxxxx. Xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xx xxx xxx x. Xxxxxx xxxx xxxxxxxxxxxxx xxx xxx xxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxx, xx xxx Xxxxxxxxx xxxxxxxxxxxx xx,x Xxxxxxx xxxxxxxxx xxx. xxxx XXxXxxxxxxxxx xxxxxxxxx.
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xxxxxx

V. Kapitalerträge

1. Riester:
Klausel zur Kürzung der Allianz Riesterrente unwirksam

Xxxx xxxxx xx Xxxxxx xxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xx xxxxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxx xxxxxx xxx xxxxxxx xxx xxx xxxxxxx xxxxxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxx xxx Xxxx xxx XxxxxxxxXxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxx. Xxxx xx Xxxxxxxxx: Xxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, Xxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxx x xx xxx xxx "Xxxxxxxxxxxx". XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xx xxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxxx: XXX Xxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx Xxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

xxxxxx

2. Bankkonten:
Rückzahlung von Entgelten bei Zustimmungsfiktion

Xxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx. Xxx xxx xxxx xxxx Xxxxxx xxx xx xxxx xxxx xxxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxx xxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxx xx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX XX xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxx xxxxxxxx xxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxx. Xxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xx xxx xxxx xxxx xxxx xxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxxx xxx xxxx, xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xx xxx xxxxxxx Xxxxx xxx xxxx xxx XXX xxx xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xx xxxxxxxxx xxxx, xxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxxx Xxxxx, xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx, xxxxx xxx xxxx xx xxx Xxx. x XXX xxxxxxxxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxxx xxxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxxx xxxxxxxx, xxxx xxxx xxxxxx xxxx Xxxxxxxxxx xx xxx x. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx xx xxxxxx xxxxx. Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxx, xxxx xx xxx xxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxx. Xxx XXX xxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxx. x Xxxx x Xxxx x XXX, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx Xxxx, xxxxxxx xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx.
• Xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx.
• Xxx Xxxxxx xxxxx Xxxxxxxx xxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxxx xxxxxxx xx xxx Xxx. x XXX xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx xx xxx Xxx. x, xxxx xxx xx. XXX xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxx xx xxxxx xxx xxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxx.
• Xxxx xxxxxxxxxxxx Xxxxx, xxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx, xx xxxxx xx xxx xxx xxx Xxxx xxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx xxxx, xxxxx xxx xxxx xx xxx Xxx. x XXX xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx. Xxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx XXXx, xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxx xx xxxxxxxxx, xxxx xxxxx xxxxxxxxxx xxxxxxxx xXXX, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

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XXXXXXXXX:xxxxxxXxxxx Xxx Xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxxx Xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxx. Xxx Xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxxxx Xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx XxxxxXxxx. Xxxx xxxx xx xx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx.

xxxxxx

3. Bankkonten:
Unwirksamkeit von Klauseln zu Negativzinsen

Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx x xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxxxxxx. Xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxxxx xxxxx xxxxx xxxxx xxx Xxxxx xxxxxxx. Xxx xxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx "xxxxxxxxx" xxxxxxxxx. Xxxx xx xxxxx xxxx "xxxxxxxxxxx" xxxxx, xxx xxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx XXX xxxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxxx xxx x.x.xxxx, XX XX xxxxx, XX XX xxxxx, XX XX xxxxxx xxx XX XX xxx.

Xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx x xxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx x Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xXxxxxxxxx XX XX xxxxx, XX XX xxxxx xxx XX XX xxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xXX XX xxxxxxx xxx xxxx Xxxxxxxxxxxx xXX XX xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx x,x xxx x,x Xxxxxxx, xxxxx xx xxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxx XX XX xxxxx xx Xxxxxxxx xxx x. xxx xxx xx. Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxx:

"Xxxxxxxxxx
Xxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxxxxxxx Xxxxxxx x,xx x
Xxxxxxxxxxxxxx xxxx Xxxxxxxx xx x.xxx,xx xxx xXxxxxxxxxx x.xxx xxxxxx x,xx x x.x.
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Xxx Xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxx xxxxx xxx xxx XXX xxxxxxxxxxxxx xxxxx xxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx XXX xxx x.x.xxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx: Xxxxxxxxx XxxxxxXxxxx, XxxxxxxXxxx Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxx Xxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Giroverträge

Xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx XX XX xxxxx, XX XX xxxxx xxx XX XX xxxxxx xxxx xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx, xx xxxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxx, xxx xxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxxxxxxx xxxxxxx. Xxx xx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxx. Xxxxxx xxx xxxxx xxx xxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxx xxx xxx xx xxxxxxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx.

Tagesgeldkonten und Spareinlagen

Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xXX XX xxxxxxx xxx xxxx Xxxxxxxxxxxx xXX XX xxxxxxx xxxxxxxxxxx xxxxx XXXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx xxx xxx xxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x, Xxx. x Xx. x XXXx. Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxx, xxxxxxx xxxxxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xx Xxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xx xxx Xxxxxxxxx XX XX xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx "Xxxxxxx xxx Xxxxxx" xxxxx xxxxxxxx, xxxx xxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxx xxx xxxxx xxx xxxxx "xxxxxxxxxxx" Xxxxxxx xxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxx xxxxxxxxxx.

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

Xxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xx Xxxxxxxx xxx xx. Xxxx xxxx xxx xx. Xxxx xxxx xxx xxxxxxxxx Xxxxxxxx, xxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, "xxxxxxxx Xxxxxx" xx xxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xxx Xxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxx xxx xxxxxxxxxx, xxx xxx Xxxxxxx xxx XXX xxx xxxx xxx Xxxxxx, xxxxxx xxxx xxxx Xxxxxx xxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxx, xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxx xxx, xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxx xxx xxxx xxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxx xx xxxxxx xx, xx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxx xxxx, xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxx Xxxx xxxx xxxxxxx, Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxx xxxx xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxXxxxxxxx. Xxx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx "Xxxxxxxx" xxxxxxxxx xxxxxxxxx xxxx Xxxx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx, xxxx xxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. xxxxxxxxxxXxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xx. Xx xxxxxxx xxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxx x xxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxx xxx.

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XXXXXXXXX:xxxxxxXx Xxxx xxx Xxxxx xxxx xxxx xxxxx xxx "Xxxxx" xxx xxxxxxx Xxxx xxxx Xxxxxxxxx xxxx Xxxxx xxxxxxx. Xxx xxx Xxxx xxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx Xxxxxx xxxxx Xxxxx xxxxx, Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxx Xxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxx xxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxx xxxxxx. Xxx xxxx xxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx.

xxxxxx

VI. Eigenheim und Vermietung

1. § 7b EStG-Sonderabschreibung:
Keine Förderung bei Abriss und Ersatzneubau

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx xxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxxx.

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• Xxx Xxxx: Xxx Xxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxx xxx xxx xxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxx xxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx. Xxx Xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx xx XXxX. Xxx Xxxxx xxx xxx XX Xxxxx xxxxx xxxxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxx. Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xx. xxxxxx XX X xxxxx. xXxxxxx: XX Xxxxx, Xxxxxxxxxx xxx xx.x.xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

xxxxxx

2. Grundsteuer:
Erlassantrag bei Mietausfällen bis 31. März 2025 stellen

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxx, xxx, xxx.

XXXXXXX xxx xxx xxx Xxxxxxxx xx. Xxxxx xxxx xxxxxxxxxxx: Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxx xx xxxxxx Xxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Ist ein Grundsteuererlass für selbstgenutzte Immobilien möglich?

Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxx "xxxxxxxxxxx", xxxx xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx. Xx xxxxx xxxxxxxx xxx xxx "xxxxxxxx Xxxxx" xx, xxx xx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

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xxxxxx

3. Grunderwerbsteuer:
Vorteilhafte Regelung für Personengesellschaften

xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xx xxxx x, x XxXXxX xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx Xxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx x xxxx xxxx xxx xxxxx xxxxx xxxxxxx.

Xxx xxxxxxx Xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx XxX xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx x.x.xxxx xxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx, xxx XXX x.X.x, xxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxxxx" xxx xxx XXX x.X.x. Xxxxxxx xxxxxxx xxx Xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxxxxxx xxx xxx xxxx x xxxxxx xxxxx xxxxxxxxx x xxxx xxxxx. Xx xxxx:

• Xxxx xxxx xxx x.x.xxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxx. x Xx. x XX xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx x, x XxXXxX xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxx xx.xx.xxxxxxxxxxxxx xx XxXXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.
• Xx xxx Xxxxxxxxxx xxx xx xx XxXXxX xxx xxx xxxx xxxxxxxxx xxx, xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx x.x.xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx "Xxxxxxxxxx" xxxxx xxxx xxxxxxxxxxxx xxxx. Xxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. XXXX: Xxxx xxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx xx.xx.xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx.
• Xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxxxxx xxxxxx. Xx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xx.xx.xxxx xxxxxxx xxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxx xxxxxx. Xxxxxxxx xxx xxxx xx xx xx Xxx. xx XXxX.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxx xxx xx xx Xxx. xx XxXXxX xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xxx xxxxxx:xxxxxx"xx x Xxxxxx x Xxxx x, xx x Xxxxxx x Xxxx x xxx xx xx Xxxxxx x Xxxxxx x xx xxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxx xxx xxx Xxxxxx xxx xx xx x Xxxxxx x Xxxx x xxx xx x Xxxxxx x Xxxx x xxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxx xx x Xxxxxx x xxx x xxx xx x Xxxxxx x Xxxx x xx xxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx."xxxxxxXxx Xxxxxxxxxxx xxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxx xx xx XxXXxX xxxx xxxxx xxxxxxxxxx. xXxx xxxxxxx, xxx xxx Xxxxxxx xxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Erwerbsminderungsrentner:
Neuberechnung des Rentenfreibetrages

Xxx Xxxxxxxxxx xxxx xxx Xxxxx xxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx. Xxxxx xxx xx xxx x. Xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx "xx Xxxxxxx". Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxx, xxxxxx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxx xxxx xXXXx. X X. xxxx xxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxx xxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx x xxxxxxxx x Xxxxxxx xxxxxxxx:

"Xxx xxx Xxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx. Xxxx xxxx xXXXx. X X. xxxx xxx xxx Xxxxxxxxxxx x. x. xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx Xxxx x Xxxxxxxxxxxxxxxxxxxxx xXXxXx. Xxx xxxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx, xx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxx xxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxx. xx xx Xxxxxx x Xxxx x Xxxxxxxxx x Xxxxxxxxxxxxxxx xx Xxxx x xxx x XXxXx."

Was bedeutet das?

Xxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxx xxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxx, xxxx xxxxxxx xxxx xx xxxxxx:

• Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx Xxxxxxxx.
• Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
• Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxx xxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. XXXX: Xxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx. Xxx xxxxx xx xxxxxxxx xx xxxx xxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx xxxxxxx Xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxx. Xxxx xxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxxx xxxx xxx xx xxxxxxxxx, xxxx xx xxxxxxxx xxx, xxxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxx xxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx Xxxxxx xxx xxx XXX xxx xxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx, xxx. xxxx XxxxxxXxxxxxxxxx XxxxxXxxxxx xxx Xxxxxxx xxxxx.

Zu dem Zuschlag noch einige Hinweise:

Xx xxx Xxxx xxx Xxxx xxxx xxx Xxxxxxxx xxxx xxxxx xxx. xxxx xxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxx xxxxxxxxxx. Xx Xxxxxxxx xxxx xxxx xx xxxxxxxx xxx xxx Xxxxx xx xxxxx Xxxxx xxxxxxxxxx. Xxxxxxxx xxx xxxx xxxxxxxxx, xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxxx Xxxxxx: Xx xxx xxxxxx Xxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xx xxx xxxxxxx Xxxxx xxx Xxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxx Xxxxx xxxxxxx xxx Xxxxxxxx xxx x. Xxxx xxxx xxx xx. Xxxxxxxx xxxx, xxx xxxxxx Xxxxx xxx Xxxxxxxx xx x. Xxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxxx xxxxxxx xx Xxxx xxxx xxxxxxxxx xxxxx Xxxxxxxx, xx xxx xxx Xxxxxxxx xxx xxx xx. Xxxxxxxx xxxx xxxxxxxxx xxx xxxx. xx XxxxxxxxxxxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xx Xxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx
• Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx

xxxxxx

2. Steuererklärung:
Kostenlose Bescheinigung der Rentenversicherung

Xxx xx xxx Xxxxxxxxx xxxxx, xxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx Xxxxxx X xxxx Xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx XxXX x xXX xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxx xxxxx: Xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx XxXXX xxxxxxxxxxxx.

Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxx, xxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xXxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxx "x" xxxxxxxx xxx xxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxxx xxxxx Xxxxx, xxx xxxxxxx xx xxx "Xxxxxx" X xxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxx Xxxxxxxxx xxx xXxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx xxxx xx xxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxx. Xxx xxx xx Xxxxxxxxx xxxxxx xxxx, xxx xxxxxxx Xxxxxxxxxx xx xx xxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xx Xxxxxxxx xxxxxxxxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxXxxxXXXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxx xxxxxx.

xxxxxx

3. Steuererklärung:
Vereinfachte Veranlagung von Alterseinkünften

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxXxxxxxxxxx, Xxxxxxxxxxx, XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxx xx xxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx x xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxx xxxxx xx xxxxxxxxx, xxxx xx xx Xxxxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx", xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxx xxx:

• Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,
• xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx,
• xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx,
• Xxxxxxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxxxxxxxxxxxx Xxxxxxxxxx, xx xxxxxxxx XxxxxxxXxxxxx,
• Xxxxxxxxx xx Xxxxx xxx xx xx XXxX xx.X. Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxx XxxxxxxxXxxxxx,
• xxxxxxxxx Xxxxxxxxxxxx.

Xxx xxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx:

• Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xxxxxxxxxx xxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx x.xxx XXXx xxxxx xxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
• Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx Xxxxxx.
• Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxx Xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxx xxxxxx Xxx xxx Xxxxxxxx xxx XXXxXxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

4. Versicherte und Rentner:
Broschüre "Informationen zum Steuerrecht"

Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xx, xxxx Xxxxxxx xxx. xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxxx. Xx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xx x Xxxxxxxxxxxx xxx xxxx xx xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx,x Xxxxxxx xxxxx xx Xxxxxxx. Xxxx Xxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx Xxxxxxx. Xxxx Xxxxxxxxxx, xxx xx Xxxxx xxxx xxxxxxxx Xxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx,x Xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xx Xxxxxxx.

Xxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxx xxx Xxxxx xxx xxxx xxx xxxx xxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxxxxx xxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxx "Xxxxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxxxxxxxx. Xxxxx xxxx Xxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxxxxx" xx xxxxxxxxx xxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxx: Xxxxxxxxxxxxx xxx XxxxxxxxxxxxXxxxx xxxxxxx.

xxxxxx

5. Rentner:
Rückkehr von der privaten in die gesetzliche Krankenversicherung?

Xxx xxxx Xxxxxxxxx xxx xxx xxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xx xxxx Xxxxxxxxx xxxxxxxxx Xxx xxxxxx Xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xXx. X xxxxx XX xxxx Xx. Xxxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx xX x XX xxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxx xxxx xxx xxx Xxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxx xxx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xx x xxxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxx xxxxxxxxx Xxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

• Xxx xxxx xxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxxxxxx, xxx xxxxxx, xx xxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxxx xxxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxx xx xx Xxx. x XXX XX, xx xxx xx xxxxxx:xxxxxx"Xxxxxxxxxxx xxxxxxx xxxx Xxxxx xxxxx Xxxxxx xx xxxxxx Xxxxx xXxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxx."xxxxxxXxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx x.x.xxxx, xxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxx xx Xxxxx xxx xxx xxx,xx XXX xxxxxxxxx. Xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxxxx. Xxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxx xxx,xx XXX. Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx x.x.xxxx.
• Xxx Xxxxxxxxxxx xxxxxxx xxx xxx, Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXX Xx.Xx xxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx, xxxx Xxxxxxxx, xxxxxx xxxx xx xxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxx xxxxxxx, xx xxxxxxxx Xxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xx xxx xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXX X xxxxxxx xxxxx.
• Xxxxxxxxx xxxxx xxx Xxxxxxx Xxxxxxxxxxx xxx. Xx xxxxxxx xxx, xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXX XXx. Xx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxx Xxxxx xxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxx xxx Xxxxxxx xxx Xxxxx xxxx xxxxxxxx. Xx Xxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXX Xx, xxx xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX, xxx xxxx xx Xxxx xxxx xxx xxx XXX xxxxxx, xxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xx xx Xxx. x XXX XX xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxx xxxx xx xx XXX X. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xx xxxxxx. Xxx xxxx xxx xxx Xxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxx. Xxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx Xxxxx xxxxxxxxxxxxxxxxxx, xxx xxxxx xx xxxxxxxxxxx xxxx xxxxxx xxxxxx xx xxxxxx xxxxxxx Xxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx XXX XX xxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxxxxxx xx xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xx Xxxxxxxx xxxxx, xxxxx xx xxxxx xx. Xx xxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxx Xxxxxx xxxxx, xxxx xxxxxxx xxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xxx xxxxxxxxxxxx xxxxx, xxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xx xx Xxx. x XXX X xx xxxxxx, xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxx Xxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx.
• Xxxx xx xxx Xxx. x XXX X xxxxx xxxx xxxx Xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx, xx xxx xxxx, xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx "xxx xxx Xxx" xxxx xxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx. Xxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx. Xx xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxxx xx xxxx Xxxxxxxxxxxx "xxx xxxxxx Xxxxxxxx".

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxx xxxx xxxxxxxxx Xx. xxxx xxxxxxx xxx. Xx xxxx xxxxxxxx xxxx, xxx xxx XXX xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxx xxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxxx xxxxxx xxxxx xxx xxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxx xxxxxxx xxx, xxxx xxxx Xxxxxx xxx xxxx Xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx, X x XX xxxxxx xxx. xxxx: XX Xxxxxxxx xxx x.x.xxxx, X xx XX xxxxxx, xxxxxx Xxxxxxxxxx XX Xxxxxxxx xxx xx.x.xxxx, X xx XX xxxxxxx.

xxxxxx

6. Rentner:
Verbesserungen der SED-Opferrente und neuer Härtefallfonds

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx XXXxXxxxxxxx xxxx xx xxxxxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxxx Xxxxx, xxx xx xxxxxxxx XXXxXxxxxxxxxx.

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Xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxxx XXX xxxxxxxx xxxxxxxxxx:

• Xxx Xxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxx xx xx Xxxxxxx xxx xxxxxxxxx xxx XXX xxx xxx XXX xxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxx xxx XxxXxxxXx. Xxxxx xxxx xxx Xxxxxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxxXxxxX xxxxxx.
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• Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxx XXXxXxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xxxxxxx Xxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxx xxx XXXX xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx xxxxx Xxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx XXX. Xxx Xxxxxxxxxxxxx xxx xxxxxxx xx x Xx. xxx XXxX xxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XxXxxxXx. Xxxxx xxxxxx xxxx Xxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XxXxxxXx.
• Xxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxx. Xxxx xxxxxxxx, xxxxxxxxxx"xxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxx".

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VIII. Selbstständige

1. Digitale Sicherheit:
Kostenlose Broschüre des BSI

Xxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXx xxxxx xxxx xxxxxxxxx xx xxxxxxxxx XxxxxxXxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxx xx xxx Xxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXXXx xxx xxxxx xxx xx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxx XXX xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxx xx Xxxxxx xxxxxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XXxXxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx xxxxxxx xxx.

Xxx xx xxx Xxxxxxxxxx xxx xxx XxxxxXxxxxxXxxxx. Xxxxx xxxxxx xxxxx XXX xxx Xxxxxxxxxxxx, xxx xxxxx xxx XXX xxxxxxxxxx XXxXxxxxxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxx. Xx xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx XXxXxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxx. Xxxxx xxxxxx xx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxx. Xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx XXxXxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxx XxxxxXxxxxxXxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx XXX xxxxxxxx xxxxxxx, xx Xxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxx x xx xxx Xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx x xxxxxxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx XxxxxXxxxxXxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx x xx xxx XXX. Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx Xxx xxx Xxxxxxxxxx xxx XXX:xxxxxxXxxxxxxxxxxxxxx xxxx XXX

xxxxxx

2. E-Rechnungen:
Visualisierungs-Tool der Finanzverwaltung

Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx XxXxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx xxxx xxx x. Xxxxxx xxxx. Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxx x. Xxxxxx xxxx xx xxx Xxxx xxxx, xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx.xxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx XxXxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxxx XxXxxxxxxx xx XXXxXxxxxx xxx xx xxxxxxx xx XX xxxxxxxxx, xxx xx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxxxx xxxx.

Xxxx Xxxxxxx xxx XxXxxxxxxxxx xxxx xxxxx xxxx Xxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxx xxxx Xxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx XxXxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxx Xxxx xxxxx XxXxxxxxxx xxx xx xxxxxxxxxxxxx, xxxx xxxxxx xx xxxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx. Xxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx, x.X. Xxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xx xxxxxxxxxxxxx, xxxx xxxxx xx xxxxx xxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx XxXxxxxxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxx xx.X. XXXxXxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx XxXxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxx xxxx XxXxXxxxxxxxxx xxxx Xxxxxxx

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3. Umsatzsteuer:
Keine Ist-Besteuerung bei freiwilliger Buchführung

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxXxxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxXxxxxxxxxxx, xx xx XXxXx. Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx XxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx Xxxx xxxxxxxXx. xxxxxxxXXxXx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx XxxxxxxxxxxxxXxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxxxx xx xx Xxxx x Xx. x XXxX xxxx xxxxxxxxxxxxx Xxxxxxxxx xXxxxXxxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxx xx xxx x.x.xxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxx, xxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xx Xxxx x Xx. x XXxX. Xxxx xxx Xx. x xxx xx xx Xxxx x XXxX xxxxxx xxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxx xxx xx xx Xxxx x Xx. x XXxX xxxxx xxxxx, xxxxxxx Xxxxxxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxxxx xxxxxxx, xxx XxxxXxxxxxxxxxx xx xxxxxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxx xxxxx xxxxx xx xxxxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xx xxxxxx, xx xxx Xxxxxxxxxxx xxxx xxx xx xx Xxxx x Xx. x XXxX xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx Xxxxxxx xxxxxx. Xxxxx xxxxx xxxx XxxxXxxxxxxxxxx xxxx xx xx Xxxx x Xx. x XXxX xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx XXXXxXxxxxx xxxxxxx, xxx xxxxxxxxxxx. Xx xxxxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx. Xx xxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx XxxxxXxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxx xxx XXXXxXxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxx xxx Xx. X X xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xx xx Xxxx x Xx. x XXxX xxx xxx Xxxxxxxxxxxxxxxxxx xxxx.

xxxxxx

4. Sozialversicherung:
Kostenlose Broschüre zur Beitragsberechnung

Xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx, xxx xx xxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxx, xx xxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx x xxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxx. Xxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxx, xxxx xxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx x xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xx xxxxxxxx. Xxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxx xx Xxxx xxx xxx xxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx x Xxx xxx Xxxxx xxxxxxxx"xxxxxxxXxxxx: xx.x.xxxxx.

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IX. Steuergrundlagen

1. Direktauszahlung:
Aufbau eines Auszahlungsmechanismus

Xx xxxxxxxxxxxxxxxxxxx Xxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xx xxxxxxx, xxxx xxx Xxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxx xx xxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx Xxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xXXXXx xxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxx xXxXxxXxxxxxxxxx xxxxxxxxxx xxx xxxx Xxx. xx XXx. Xxx xxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx.xxxxxxXxxxxx xxxx xxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx.

XXXXXXX xxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxx, xxxx xx xxxx xxx xxx Xxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxx XXx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxx Xxxxx xx xxx XxXxxXxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx XXXX xxxx xxxxxxx Xxxxx xxx xxx XxXxxXxxxxxxxx xxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxx XXXx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
• Xxxx xxx Xxxxxxxxxx xxxx xxx xxx xx xxx XxXxxXxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx XXXX xxxxxxx. Xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xx xxx XxXxxXxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx XXXx xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxx.

Xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxxxxxxxxxx, xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxXXXX xxx xxx. XXXx xx xxxxxxxxx, xx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx. Xxxx xxxxxx xx xxx XxXxxXxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xXXXX xxx xxxxxxxxxxxxxx XXXx xxxxxxx, xxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxx. xx XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx.xx.xxxx xxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx XXXXxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxx xx xxxx Xxx. xx Xxxx x Xx. x XX xxxxxxxx xx xxx x.xx.xxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxxxx xxx Xxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xx x.xx.xxxx xxxxx xxx XXXXXXxXxxxxxxXxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxx xxx xxx XxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx x"Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxxxxxxxxxx xx Xxxxxx xxxxx XxxxxxxXxxxxxxxxxXxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xx xxxxxxxxxXXXx. Xx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxx.

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2. Steuerbescheid:
Wenn der Rechtsnachfolger den Zugang bestreitet

Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxxxxxxxx. Xxx xxxxxx xxxx Xxxx xxxx xxxxx xxx. xxxx Xxxx xxxxx xxxxx xxxx xxx Xxxxxxx xxx Xxxx xxx xxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxx xxxx Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxx Xxx, xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx. Xxx xxxx x xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx x xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxx x xxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. x.X. XX XxxxxxxXxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXXXX:xxxxxxXx xxx Xxxxxx xxxxxxxxx xx xxxx, xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxx xxxxxxx x xxxxxxxxxxx x Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxx: Xxxx Xxxxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxx xxxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxx xxxxxxxxxxxxx xxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx, xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx X, Xxxxxxxx xxxxx Xx. XX X xxxxxx.

• Xxx Xxxx: Xx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xx Xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx. Xx xxxxxx xx xxx x xxxxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx. Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx XxxxxxxxxxxXxxxxx xxxxxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xx xxxx xxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX xxx xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxxxx xxxxxx. Xx xxxxxx xxxxx xxxxxxxxxx, xxxx xxxx xxxx xxx xx Xxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxx xxxxxxxxxx xxxxx.
• Xx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xx xx xxxxx Xxxxxxxxxxxx xxx XXX xxxx xxxx, xx xxx xxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx xx xxxx xxx xxxx Xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

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X. Soziales

1. Mutterschutz:
Leistungen auch nach einer Fehlgeburt

Xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxx xxx Xxxx xx xxx Xxxx xxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxx xx Xxxxxxxxx xxxx Xxxxxx xxxxxx. Xx xxxxxx Xxxx xxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxx xx Xxxxx xxxxxxxxxxxXxxxxxxxxxx

• Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxx xxxxxxx xxxx Xxxxxx xxx xxx Xxxxxx xxx xxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxx. x Xx. x XxXxxXx.
• Xxxx xxxxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx.
• Xxx Xxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx x XxXxxX xxxx xxxx Xxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx xxx xxx xxxx xxxxx "Xxxxxxxxxx" xxxxxxx. Xxx Xxxxxxx "Xxxxxxxxxx" xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx.

XXXXXXX: Xx xxx x.x.xxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxx xxxxx Xxxxxxxxxx xxxx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxx xx xxx xx. Xxxxx xxxx xxxx Xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx, xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxx xx. Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx x"Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx" x Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxx. Xxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx xx Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx XxxXxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxx.

• Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx.
• Xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx.
• Xxx Xxxxxxx "Xxxxxxxxxx" xxxx xxxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx:xxxxxx"Xxxx Xxxxxxxxxx xxx xxxx Xxxxxxx xxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx Xxxxx xxxxx Xxxxxxxxxx xx xxx xx. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx, xxxxxx xxxxx xx xxxxxx xxxx xxxxx xxxxxxx Xxxxxx Xxxxxxxxxxxx xxxxxxxx xxx"xxxxxxxxx x Xxx. x XxXxxXx.
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