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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xx xxx Xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxx xx Xxxxxx xxx xxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxxx xxx xxxxx xxxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx, xxxx xx xx Xxxxxxxxxxx xxxxx. Xxx xxxxxxx xxxxx xx xxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxx xxxx xxxxxx xxxx, xxxx xx "xxx" xx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx.

Xxxxxx xxxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx. Xx xxxx xxx xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxx xxx xxx xxxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx. Xx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxx: Xxx "Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxx xx Xxxxxxxxxxxxxxx" xxx xx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xx xx xx xxx "XxxxXxx" xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx.

Xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx. Xxxxxxx xxxxx xxx xxxx xxxxxxxx, xxxxxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxx, xxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxx xxxxx xxxx xxxx xxxxxxxx, xxxxx x xxx Xxx xx xxx Xxxxxxxxxxx xxxxxxx xxxx x xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx XXXxXxxxxxx, xx xxx xx xx xxx Xxxxx xxxx, xx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx: Xxxx xxx xxxxx xxxxxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxx xxxxxx. Xx xx xxxxxx xx xxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx "xxx" xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxx xxx xxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxx xxxxxxx Xxxxx xxxx: xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxx xxxxx Xxxxxx xxxx xxx xxx xxx Xxxxx xxx x.xxx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx x Xx. xxx XXxX xx xxx Xxxxxx xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxx xxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxx xxx Xxxxx xxxxxx xxxxxx xxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xx xxxxxxx XxxxxxXxxxxxxxx xxxx xx xx xxxxxxx Xxxxxxx xx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx x xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx.

Xxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx. Xxxx Xxxxxxxxxx xxx xxx XxxxxxxxxXxxxxx xxxx xxxx Xxxxxx Xxxxxx xxxx xxxxx xx xxxxx. Xxxxxxxxxxx xxxxx xxxxxx xxxxxxx xx xxxxxxx XxxxxxXxxxxxxxx xxxxxxxxxxx, xxxx xx xx xxxx xx xxxx xxxxx Xxxxxxxxxxx xxxx, xxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx.

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Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Inflationsausgleichsprämie:
Keine Pflicht zur Zahlung an Eltern in Elternzeit

Xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxx xx xxxxx Xxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xx.xx.xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxx, xxx Xxxxxxx xx xxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxx xx xx xxx Xxxx, xxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxxxxxx xxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxx xxxx, xxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx.

XXXX: Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxxx x xx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xx xxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx. xxxxxx xxxxxxxxxxxxxx. Xxxxxx xxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx xxxxx xxxxx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx XXx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx xxxx xxx xx.x.xxxx xxx xxx xx.x.xxxx xx Xxxxxxxxxx. Xx xxx xx.xx.xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxx xx Xxxxxxxxxxxxx xx Xxxxxxxx xXxxxxxxx x xx Xxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xXX Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx x.xxx XXX xxx xx xxx Xxxxxxx Xxxx xxxx xxx Xxxxxxx xxxx xxx xxxxxxxxx xxx XXX xxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxx xxxxx Xxx xxx Xxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxxx. Xxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxx Xxxxxx xxx Xxxxxxx xxxx xx Xxxxx xxx xxx,xx XXX xxxxxx xxx xxx XXXx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx. Xx xxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxx Xxxxxxx xxxxxxx xx Xxxxxxxxxx xxxxxx xxx Xxxxxx. Xxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxx XXX.
• Xxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx xxx Xxxxxxx xx xxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx x xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxx xxxxxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xx xxxxx xxxxxxx, xxxx xxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxx Xxxxxxxx. Xxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxx. Xxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxx, xxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxx.
• Xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxx. Xxx xxxxx xx xxxxxx Xxxxx xx xxxxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xx x.xx.xxxx xxxx xxxxxx xxx Xxxxxxx. Xxx xxx xxx Xxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXXx xxxxx xxxxxx Xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xXxxxxx: XXX Xxxxxxxxxxx, XX xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xx xxx xxxxxxxx Xxxxx. Xxxxxxxxxx, xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxx x xxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxx.xxxxxxXxxx Xxxx xxxxxx xxxxxxxxxx xxxxx xxxx.

xxxxxx

2. Betriebsveranstaltung:
So bleibt der Fiskus der Weihnachtsfeier fern

Xx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxx xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxx: Xxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx:

• Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xx xxxx xxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxx xxxx x xxx xxxxxx x xx xxxx Xxxxxxxxxx. Xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx, xxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxx Xxxxxx. Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx.
• Xxx Xxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxx xxxxx xxx xxx Xxxxxx xxxx xxx "Xxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx", xxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx.
• Xx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxxxxxxx, xxxxxxx "xxx xxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxx, xxxxx Xxxx xx Xxxxxxxxxxxx xx XXX xxxxx xxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxx xxx xxx XXX xxxx xxxxxxxxxxxxxxxxxxx xxx xx Xxxxx, xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxxxxx xxxxxx xxx Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx. Xxxxxxx xx xxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx x xxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxx xxxxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx xxx. XxxxxxXxxxxxxxx Xxxx xxxxx. Xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXX xxxxxx xx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxxxxxx xxxx xxx Xxxx x xxx xx xx Xxx. x Xxxx x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxx xxxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx Xxxxx xxxxx xxxxxx xxxx xxx xxx XXX xxx Xxxxxxxxxx. Xxx Xxxxxx xxx xxx XXX xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxx x xxx xxxxxxx xxx xxx Xxxxxxxxxx x xxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx xx xxxxxxxxx. xxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXX xxx Xxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx

xxxxxx

3. Verlust durch Betrug:
Schaden durch untergeschobenes Falschgeld absetzbar

Xx xxxx xxxxxxxxx, xxxx xxx Xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxXxxxxxxx xxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx,xxxxxx"xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx xxxxxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxx xxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxXxxxxXxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxxxXxxxxXxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxx. Xxxx xxxxxxxx xx xxxxxx xxx.xxx XXX xx xxxxXxxxxXxxxxxxxx xxx xxxxxxx xx Xxxxxxxx xxxxxxxxx xxx.xxx XXX xx xxxxXxxxxXxxxxxxxx. Xxx xxx xxx Xxxxxxx xxxxxxxxxxxx Xxxx xxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxx. Xxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxx xx Xxxx xxx xxxxxxxxx xx Xxxxx xxxxxxxx xxxxx Xxxxxxxx xxxx. Xxxxxxx xxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxx xxxx xx Xxxxx xxx xxx xxx xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xx, xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXX xxx Xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx Xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxXxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xXX Xxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

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

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

xxxxxx

4. Geringfügige Beschäftigung:
Erhöhung der Verdienstobergrenze

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x"XxxxxxxxXxxxxx" xxx. " Xxxxxxxxxxxxxxxxxxxxxxx"x xxxxx xx Xxxxx xxxx xxxx xxx xxx XXX xx Xxxxx. Xxxxx Xxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxx, xxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxx xxx xxx xxxxx XXX xxxxxxxxxxx xxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx x. Xxxxxx xxxx xxx xx,xx XXX xxx xx,xx XXXxXxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxx XXX xxxxxxx xxx,xx x xxx : x x xxx,xx, xxxxxxxxxxx xxx XXXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx

xxxxxx

5. Midijobs:
Neue Grenzwerte für den Übergangsbereich

Xxx Xxxxxx xxxxxxxx xxx XxxxxxxxXxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xx xx xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx: Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx x. Xxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX. Xx xxx x. Xxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxx xxx,xx XXX xxx x.xxx XXX xxxxxx, xx xxx XxxxxxxxXxxxxx xxx xxx XXX xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xx x.xx.xxxx

xxxxxx

II. Privater Bereich

1. Prozesskosten:
Absetzbar bei Gefahr des Verlustes der Existenzgrundlage

Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxXxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxx xxxxxxxxx: Xxxxxx Xxxxxx xxxxxx xxxx xxxxxx xxx "xxxxxxxxxxxxx" xxxxxxxxx xxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx,xxxxxx"xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx"xxxxxxxxx xx Xxx. x Xxxx x XXxXx. Xxxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xx xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx:

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

XXXXXXXXX: Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXx: XX X xxxxxx. Xxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, xx xxxx xxx xxxxxxxxxxxxx "Xxxxxx" xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx.X. xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxx xxx xxxxxxxxxx xxxxxxxxx, xx xxxxxxx Xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxx xxxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxx

xxxxxx

2. Krankheitskosten:
Nahrungsergänzungsmittel bei Krebserkrankung absetzbar?

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx"Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx"xxxxxxxxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxx, xxxx xxx XxxxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxx Xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx x xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxx Xxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx, xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx.X. XX Xxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxx xx Xxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxx xx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxx. Xxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx, xxxx xx xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xx Xxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxx., xxx xxx Xxxxxxxxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxx xxxxxx xxxxxxx. Xx xxxxxxx xxxx xxxxxxxx xxxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xx xx Xx. x XXxX xxxxxxxxxxx.
• Xxxxxx xx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxx "xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xx Xxx. x Xx. xx XXxXXx.

XXXX xx xxx Xxxxxxxxxxxx xxx XX Xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxx, xxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx x.X. xxx xx x Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxx, xxxx xxxx xxx xxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxx xxxxx xxx xx xxxxxxxxxx, xxxx xx xxxxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxxx xxxxx xXx. xxxx XXX: XX X xxxxxx.

• Xxxx Xxxxxxxxxx xxx XXX xx xxx Xxxxxx xxx xxxx xxx xx xxxxxxxxxxxxx, xx xx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx x.X. xxx xx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxXx xxx xxxxx xx Xxxxxxxxxxxx xxxxxxx, xxx xx Xxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx x.X. xxx xx x Xxxxxxxxxxxxxxxxxx xxxx, xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxx.
• Xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx.
• Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX, xxxx xxxx xxx xxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xx xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxxx Xxxxx xxxxxx xxxx, xxxxx xxx xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx

xxxxxx

III. Kinder

1. Kinderbetreuungskosten:
Was gilt beim paritätischen Wechselmodell?

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

Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxxx xxxx xx xx Xxx. x XXxXx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xx xxx Xxxxxxx xxx XXX xxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxx xxx XXX xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xXXxxxX, Xxxxxxxxx xxx xx.x.xxxx, x XxX xxxxxxxx.

Xxx xxxx xx xxxx xxxxxxxxxx Xxxxxx, xx xxxxx xxx xx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx, xxx xxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxx, xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx. Xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxx Xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxxxxx xxx. Xxxxx xxxxx xx xxxxxxxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xXxxxxxxxxx XX, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx XX xxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx x xxxxxxxxxxxx x xxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxxxx xxx xxxxxx Xxxx xxx xxxxxx Xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx. Xx xxxx xxx xxx Xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx. Xxx Xxxx xxxxx xxxx Xxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxx. Xx xxxxx xx xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxx xxx xxxxxx Xxxxxx xxx xxxx Xxxxx xxxx Xxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxx xx Xxxxx xxx xxx XXX xxx xxx x.xxx XXXx xxxxxxx. Xxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxx, Xxxxxxxxxxxxx xxx XXX xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx.
• Xxx Xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx. Xxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx, xxx xxxxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xx xxxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxx xxx. Xxxx xx xxxx xxx xxxx Xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxxxxxx xxx. Xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx.
• Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxx xxx, xxxx xxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxx, xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxx xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxx xxxxx xxxxxxx. Xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxxx xxxxx xxx xxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx x xxxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxx Xxxxxx xxxxxxxx. Xx xxxx xxx xxx Xxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Liebhaberei:
Vorläufigkeitsvermerk bei nebenberuflicher Anwaltstätigkeit

Xxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxx xx Xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xx xxx xxxxxxx Xxxxxxxxxx xxxx xxx. xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxx xxxxxxx Xxxxx xx, xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxxx xx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxx xxxx xxxxxxxxxx xxxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xXxxxxxxxxXxxxxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxx xxx XXx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxxx x xxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx. Xxxx xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xXxxxxxxxxXxxxxxxx xxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx: Xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xxxx x XX xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx. Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxx xxx XXX xxxx xxxxxx xxxxxxxx xxx, xx xxx Xxxxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx. Xx xxxx xxxxxxxxx xx xxx x xxxx xxxxxxxxxxxxxxxxxxxx x Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx.

Xx xxxxx xxx xx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxx, xxxx xxx xxx xxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, xxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xxxx xx xxxxx Xxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxx xxxxx xxxxx xxxxxxxx, xxxx xxxxxx xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxx XXX xxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, xxxxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx xxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx X, xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx. Xxx xxxx xxx XXX xxx xxx Xxxxxx xxx xx.x.xxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxx xxx XXX xxx Xxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

xxxxxx

2. Überlassung einer Internet-Domain:
Gewerbe, Vermietung oder steuerfrei?

XxxxxxxXxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxx xxxxxxxxxx. Xx xxxx xxxxx Xxxxxxxx, xxx xxxx XxxxxxxxxXxxxxxx xxxxx xxxx xxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx: Xxx xxxxxx xxxxx, xxxxx xxxxxx. Xxxxxx XxxxxxxxxXxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxx. Xxxx xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxx xxx xx Xxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxx xxx xxx Xxxxxxx xxxxx XxxxxxxxxXxxxxx xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxx xx Xxxxxx. Xxx Xxxxxxx xxxxx Xxxxxx xxx xxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• XxxxxxxxxXxxxxxx xxx xxxxx "xxxxxxxx Xxxxxxxx"xxxxxxxxxxxxx xx xx Xx. x XXxX: Xxxx xxxxxxxx Xxxxxxxx xxx xxxxx Xxx, Xxxxxx xxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxxxxxx.
• Xxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xx XXxX: Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx. Xxxx xxxx xxxxx xx xx xxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxxx xxxxxx Xxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxx Xxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx XxX xXXXxXxxxxxxxxxxxx xx "Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xx XxxxxxxXxxxx xxxxx xxxxxxx Xxxxx xxxxxx, xxx Xxxxxxxxx xxxxx Xxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxx XxxxxxxXxxxx, xxx Xxxxxx xxx xxx Xxxxx xxx. xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxx xx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxxx" xxx xXX XxxxxxxxxxXxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

• Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxx xx xx XXxX xxx xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx" xxxxxxx xx xx XXxX xxx. Xxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx xx XXxX xxx xx Xxx. x XXxXx.
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• Xxx XxX xxx xxxxxxxxxx xxxxxx. Xxxx xxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxx XxxxxxxXxxxx, xxx Xxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxx xxxxxxxx xxx, xxx xx xxxxxxxxxxx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx, xxx xxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxx xxx XxX xxx xxx xxx xxxxxxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx Xxxxxx xxxxx "xxxxxxxx" xxx xx xxxxxx Xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx XxxxxxxXxxxx xxxxxx xxxx.
• Xxx XxX xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx.X. xxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx.

xxxxxx

3. Denunzieren als neues Bürgerrecht:
Prämie für Whistleblower steuerpflichtig?

Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxx xxx xxxxx xxxx xxx xxxxxxx xxxxx xxxx Xxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxxxxx, xxxxxxxx xxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxxx xxxxx Xxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxxxxx xxxxxxx xxxx.xxxxx.xxx.

• Xxx XXxXxxxxxxxxx xxxxxxxxx xxx xx.xx.xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xXXxXxxxxxxxxxxxxXxxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xx xxxxxxxxx Xxxxx xxx xx xx.xx.xxxx.
• Xx x.x.xxxx xxxx xx Xxxxxxxxxxx xxx xxxx "Xxxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxx" xx Xxxxx. Xxxxx xxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx XxxXxxX xxxx xxxxx xxx XXxXxxxxxxx xxxxxx xXxxxxxxxxxx xx "Xxxxxx xxxx xxxxx xxxxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx" xxx xx.x.xxxxx.
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Xx xxx XXX xxxxxxx xxxxxxxxxXxxxxxxxxx xxxx xxxxxx xxx xxxxx Xxx, xxx xxx "Xxxxxxxxxxxxx" xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxx xxxxxxxxx "Xxxxxxxxx" xxxxx xx Xxxxx xxxx xxx xxxxxxxx XXXxXxxxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxxxx Xxxxxxx xxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxx XXX xxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxxx. Xxxxxx xxxxxxx xx xxxx Xxxxxxxxx xxx xxxx xxx xxxxxxxx xxx Xxxxxxxxx Xxxxxx! Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx Xxx xxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxx XXX xxx xxx "Xxxxxxxxxxxxxx" xxxx xxx xxxxxxxx xx Xxxxxxxxx Xxxxxx xxxx xXXXXxxxxxxx xxx xx.x.xxxxx.

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• Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx xxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xx Xx. x XXxX xxx xxxx xxx XXXxXxxxxxxxxxxxxx xxxxx Xxx, Xxxxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxx.
• Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx. Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxx.

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xxxxxx

V. Kapitalerträge

1. Kapitalerträge:
Vereinfachung bei betrieblichen Kapitaleinnahmen

Xxxxxxxxxxxxxxx xxxxxxx x xxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxxxxxxxxXxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

• Xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.
• Xx xxxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xx xxx Xxx. x XXx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx, xx xxx x.x.xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxXx.xxxxxxXxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxx.

xxxxxx

2. Kapitalerträge:
Wegfall der Meldepflicht bei ausländischer Lebensversicherung

Xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx xxx xx. Xxxxx xxx Xxxxxxxxxxx xx xxxxxx xxx xxx Xxx. x XXxXx.

• Xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx.
• Xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxx xxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

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• Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx.
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• XxxxxxxxxXxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxx.

xxxxxx

3. Verluste aus Kapitalanlagen:
Verlustbescheinigung bis 15.12.2024 beantragen

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XXXXXXXXX:xxxxxxXxx Xxxxxx xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xx xxxxxxxx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx XXX xxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxx Xxxxxxx xxxxx xxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx "xxxxxxxxx xxxxxxxxxx" xxxxxx. Xxxxx xxx xxxx xxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx
• Xxxxxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx

xxxxxx

4. Darlehens-Rückabwicklung:
Nutzungsersatz - die Tücken des Verfahrensrechts

Xx xxx xxxxxxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxx xx xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xx xxxxxx xxxxx. Xx Xxxxxx xxx XxxxxxXxxxxxxxxx xxxxx xxx xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx xxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx.X. XXXxXxxxxxx xxx x.xx.xxxx, XXXX X xxxx xxx XXXX X xxxxxx XxxxxxXxxxxxxxx Xxxxx xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxx, XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxxxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xx xxxxxxxx xxx xxx xxx Xxxx, xxxx xxxxx xxx xxxx xx xx Xxx. x Xxxx x XXxX xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x xxx xxxxx xxxxx xxxx xxxx xx xxxxxx. Xxx xxxxxx: Xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx Xxxxxx x xxxx x xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

Xxx xxxx xxxx, xxxx Xxxxxxxxxx xxxx x xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xxxx xxxxxxxxx xxx xxx Xxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx Xxx xxx xxxxxxx xxx xxx Xxxx x xxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxxx xxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx

Xxxxxxxx:
Xxxx Xxxxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxx xxx xxxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxxxxxxxxx xxxx, xx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xx xxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxx. Xxx Xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xx Xxxxx xxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxxxxx Xxxx xxx xx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxx xx xxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxx, xxx Xxxxx Xxxxxxxx xx Xxx xxxx xxxxxxxxxx xxxxx, xxxxxxx xxx xxxxx xxx. Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxxxxx Xxxx Xxxxxxxx xx Xxxxxxx xxxx, xxxx xx xxx xxxxx xxxxx xxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx Xxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx Xxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx Xxxxxxxxxxxx xxx XXX xxxxxx:

• Xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx xxxx xxx xx xxx Xxx. x XXxX. Xxxxxx Xxxxxx xxx xxxx xxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx. xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxx. xx xxx Xxx. x XXxX xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx.
• Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xx xxxxxxx, xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxxx Xxxxx. Xxxx xxx "Xxxxxxxxxxxxxx" xxxxxxx xxxxx, xxxx xxxx xxxx xxx xxxx Xxxxxxxx xxxxxxxx. Xxxx xxxxxx xxxx xxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xx xxxx xxxx xxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx xxx Xxxxxx xxxx xx Xxxxxxxx xxxxxx xxxx.
• Xx Xxxxxxxxxxx xxx xxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xx. x XX xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxx Xxxxxxxx. Xxxx xxx xx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxx, xx xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xx xxx Xxxxxxx xxxx xxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxx xxx xxxxxxx Xxxxxxxx xx xxxx xxxxx xxxxx xxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxx xxxxxxxxxxx xxx, xxxxx Xxx xxxx xxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx. Xxx xx xxx Xxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxx xxxx Xxxxxx xxxxxx! Xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxx xxxxxx xxxxxxxx xx xxxxxxx xxxx xxx xxxx xxx xx xxxxxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxx Xxxxxx xxx Xxxxx x xxxxxxxxxxx xxxxxxxxxxxx x Xxxxxxx xxxxxxxxxxxxx, xxxxxx Xxxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxx Xxx xxxxxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxx xxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxx "Xxxxxxxxxxx xxx Xxxxxxxxx" xxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxx xxxxxxxxxxx xxx xxxxxxxxx Xxx xxxxxxxxxxxxxx Xxxx Xxxxxxxxxxx. Xxx xxx Xxx xxxxxxx Xxx xxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxx xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. Erhaltungsrücklage:
Zeitpunkt des Werbungskostenabzugs streitig

Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxx xxxxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXXx. Xxx xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx xXXXx X xxxx, xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxx, xxx xxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xx XXX xxxxxx xXXX XxxxxxxxxxX., Xxxxxxxxxx xxx x.xx.xxxx, X xxxx X x xx x Xx xxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx xxx Xx. XX X xxxxx xxxxxx: Xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx XXX xxxxxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x XXxXx xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx, xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx

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xxxxxx

2. Energetische Maßnahmen:
Förderung bei Ratenzahlung erst nach letzter Rate

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

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

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• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx Xxxxxxx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxx xxxxx x.xxx XXX. Xx xxx Xxxxxxxx xxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxx xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx xx Xxxxx xxx xxx XXX xxx xxx Xxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxxxx xxxxxxxxxxxxx x.xxx XXX xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx. Xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxx xx Xxxx xxxx xxxxx xxxxx xx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xx.
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xxxxxx

3. Finanzierungs-Zuschuss:
KfW-Programm "Jung kauft Alt" gestartet

Xxxxxx Xxxxxxxxx xxx xxx xxxx XxXxXxxxxxxxxxxxxxx "Xxxx xxxxx Xxx" xXxxxxxxxxxxx xxxx Xxxxxxxx x Xxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxxx xxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX xxx xxxxx Xxxx, xxxxxxxxxx xx.xxx XXX xx xxxxxxxx Xxxx, xxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXXXx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx xx Xxxxxx Xxxxxxxx xxx xx Xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxx x,xx Xxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx:

• Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxx xx Xxxxxxxx xxxx xxx xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. xx.xxx XXX xxx xxxxx Xxxx xxxxxxxx, xxxxxxxxxx xx.xxx XXX xx xxxxxxxx Xxxx.
• Xxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx X, X xxxx X xxxxxxxxxx xxxx.
• Xxx Xxxxxxx xx Xxxxxxx "Xxxx xxxxx Xxx" xxxxxxx Xxxxxx, xxx xxx XxXxXxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xx xxx xxx Xxxxxx xxx xx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx xxxxx Xxxx xxxxxxx xxx xx xxx.xxx XXX xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxx xxx xx xxx.xxx XXX xxx xx xxxx Xxxxxxx xxx xx xxx.xxx XXX. Xx xxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xx Xxxxx xxxxxxxx, xxx Xxxxxx xxxxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xx Xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx "Xxxx xxxxx Xxx" xxx xxxxxxxxxxxx xxx xxx XxXxXxxxxxxxxxxxxxxxxxxxx xxxx.xxx.xxxxxxx.
• Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xx XxXxXxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxxxx "Xxxxxxxxxxxxxxx xx XX" xx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xXXXx xxxxxxx xxxxxx, xxx xxxx xxx XxXxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxx, xxxxxxxxxxxxxxxxx Xxxxxxx xxxx.xxx.xxxxxxx, xxxx xxx XXXxXxxxxxxxxxxxxXxxxxxx xxx XxX xxxx.xxx.xxxxxxx.
• Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx "Xxxx xxxxx Xxx" xXxxxxxxxxxxx xxxx Xxxxxxxx x Xxxxxxxxxxxxxxx xxxxxx Xxx xxxxxxxxxxxxxx.xxx.xxxxxxxxxxxxxXxxxxx: XxX, Xxxxxxxxxxxxxxxx xxx x.x.xxxxx.

XXXXXXXXX:xxxxxxXxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx. Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxx xxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx.X. Xxxxxx xxxxx Xxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx. xxxxxxxxxxXxX x Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

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VII. Renten und Pensionen

1. Rentner:
Vereinfachung bei Altersgrenzenvereinbarungen mit Rentenbeginn

Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx, xxxx xxxx xxxxxxxxxx xxx xxxxxx xxxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx, Xx. xxx.

Xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xx xx Xxx. x XxXxX xXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxx, xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxx xxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx, xx xxx x.x.xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xx Xxx. x XxXxX xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x xxxxx xxx Xxxxxxxxxxx x xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xx xxxx XXX xxxxxxxxxxx xxx xx Xxx. x XXX XXx.xxxxxxXxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx.
• Xxx xxxxxx "Xxxxxxxx"x Xxxx xxxx xxxx xxxxxxx Xxxxxxxxxx, xx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx xxx xxxxxxxx xxxxx xxxx xxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx, xxx xxxxxxxx xxx, xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx XXXx.

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2. Rentner:
Wegfall des Kontrollverfahrens für Kapitaleinkünfte bei der Grundrente

Xxx Xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxx x xxxxx xxxxxxx xxxx xxx xx xxxxx Xxxxxxxx xxx Xxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxx xxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xx xxx Xxx. x XXX XX xxxxxxxxxxx xxxx xxx xxxx XXX XXx.

XXXXXXX xxxx xxx xxx "Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx", xxx xxx Xxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx, xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxx XXX XX xxxx xxxxxxxxxxx.xxxxxxXxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxx.

Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xx xxxx XXX XX xxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxx xxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx.

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3. Riester-Rente:
Kürzung des Rentenfaktors nicht zulässig?

Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxx xxx XxxxxxxxXxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxx xxxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx, xxx xxx xxxxxxxxxx Xxxxxxx xx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxx xxxx xxxxx xxxxxxxxxxx. Xxx xxx xxxxxxxxxx

• Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxx Xxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xx,xx XXX. Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxxxxxx xxx xx,xx XXX xxxxxxxx. Xxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx.
• Xxxxxx xxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx XxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx xXX Xxxxx xxx x.x.xxxx, xx X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxx XxxxxxxxXxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxx XxxxxxxxXxxxxxx xxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xXxxxxxxxxxx Xxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxxx. Xxx Xxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xx,xx xx xx.xxx XXX Xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxx Xxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxxxx xx Xxxxx xxxx xxx xx,xx xxx xx Xxxxxx xxxx xxx xxxxxxx xx,xx. Xxxxx xxxxx Xxxxx xxx xxxxxxxxxxxxx xxx,xx XXX xxxxx xxx.xxx XXX Xxxxxxxxx xxxxxx xx xxx xxx xxxx xxx,xx XXX xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxx xxx Xxxxxxx XxxxxxxxxxxxxxxxxxxxXX xxx xxx xxxx xxx.xxx Xxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx, xxx xxx Xxxxxx xxx XxxxxxxxXxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx.xxxxxxxxxxx.xxx.

XXXXXXXXX: Xxxxx Xxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx Xxx Xxxxxxxxxxx xxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx....xxxxxxxxxxxxxx xxxxxxx.

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VIII. Schenkung und Erbschaft

1. Schenkungsteuer:
Steuerfestsetzung auch ohne echten Schenkungswillen?

Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx x xxx xx xxx Xxxx xxxx x xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. x XxxXxX. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx x xxxxxxxxxxxxxx xxxx xxxxxxxxxx x Xxxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxx, xxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.

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

Xx xxxx xxx Xxxxxxxxx, xxx xxx xx x Xxx xxxxx xx xxxx x Xxxxxxxxx xxxx. Xxx xxxx xxxxxx Xxxxxxxx xxxxx xxx Xxxxxx x xxx xx x XxxXxX xxxxxx. Xxx Xxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx x xxx xxxx "xxxx Xxxx xxx Xxxx".

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxx Xxxx xxxx xx xx xx Xxxxxxx xx xxxxx XxxX xxxxxxxxx. Xxxx Xxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx.xxx XXX xx xxx XxxX xx xxxxx xxxxxx Xxxxxxxxxx xxx, xxxx Xxxx x xxxxxx xxx Xxxxxxxxxxxx x xxxxxx Xxxx. Xxxx xxxx xxx Xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx XxxX xxxxxxxxxx, xx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxx xx x Xxx. x Xxxx x XxxXxX xxxx Xxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxx x xxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. x XxxXxX x xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxx, xxxxxx Xxxxxx xxx xxxxxx Xxxxxx xxxxx Xxxxxx xx xxx XxXxxX. Xxx xxxxxxxx Xxxxxxx xxxxx xxxx XX, xx xxx xxxxxxxx Xxxx Xxxxxxx xxx xxxx Xxxxxxxx xxxxxxxxx xxx. Xxx Xxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxx xx xxx XxXxxX xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xxx.xxx XXX xxxxxx xx xxx XxXxxX.
• Xxx Xxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx x Xxx. x Xxxx x XxxXxX, xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx x,x Xxx. XXX. Xxxxxxxxx xxxxxx xxxx Xxxx Xxxxxxx xxx xxx xxxxxxx XXxXxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxx xxxxxxxx xxx xxxx XxxXxXxxxxxx, xxx xxx xxxxxx xxxx xxxxxxxx xxxxxx xxx XXx xxxxxx, xx xxxxxx xxxxxxxxxxx xxx xxxxx xxxxx x xxxxxxxxxxxxxx x Xxxxxx xxx x,x Xxx. XXX "xxxxxxxxx" xx,x Xxx. XXX .x. xxx.xxx XXXx. Xxxx Xxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xxx xxxxx xxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxx. Xxxx xxx XXX xxxxxxxxx xxx Xxxxxxxxx xxx.
• Xxxxxxxxxxx: x Xxx. x Xxxx x XxxXxX xxxxxxxx xxxx Xxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xXxxxxXxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. xx x Xxx. x Xxxx x XxxXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. x XxxXxX. Xxx Xxxxxxxxxx xxxxxxxx x xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. x XxxXxX x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xx x Xxx. x Xxxx x XxxXxX xxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx xxxxxxxxxxx xxx xxx XXX xxxx xxxx xxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxxxxxxxx, xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx XXX xxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx, xxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxx xxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxx, xxxx xxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxxx. Xxxx xx Xxxxx xxx xx x Xxx. x Xxxx x XxxXxX xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxx "Xxxxx xxx Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxx: Xx xxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xx xxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxxxxxxxxxx, xxxx xxx XXX xxx Xxxxxxxxx xxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxxxx x xxxxxxx x Xxxxxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxx, xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. xxxx XXX Xx. xxxxxxx, Xxxxx xxxxx.

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2. Familienheim:
Steuerbefreiung trotz lang andauernder Erbauseinandersetzung

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx"xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."xxxxxxXxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxxxxx"xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx".xxxxxxXxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxx xx xxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxx, xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx x xxxxxxxx.

Xxxxxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxx, xxxxx xxxx xxx xXxxxxXxxxxxxxxxx, xxx xxxx xxxxx xxxxx. Xxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxx xxx xxxxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxx. x Xx. xx Xxxx x XxxXxXx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx" "xxxxxxx" xxx xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxxxx xX X xxx.xx xxx XxxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxXxxxxxxx xxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxx xxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxxxxx xxx xx Xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxx xx xxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxx xx xxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx
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IX. Selbstständige

1. Selbstständige:
Verkürzung der Aufbewahrungsfrist für Buchungsbelege

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx: xx Xxxxx xxx x Xxxxx xxx xxx Xxx. x XX, xx xxx Xxx. x XXX, xx xxx Xxx. x Xxxx x XXxXx.

• Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx:
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• Xxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxx xxx Xxx. x Xxxxxxxxxxxxxxxxxx xxx XXx.
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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx
• XxXX: Xxxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx

xxxxxx

2. Künstlersozialversicherung:
Entlastung für abgabepflichtige Unternehmen

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxx xx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxx xxx xxxxxxxxx.

• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx XXX xxxxxxxxxxx xxx xx Xxx. x XXXXx.
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xxxxxxxxx: Xxxx xx Xxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx x,x Xxxxxxx xxxxxxxx.

xxxxxx

3. Umsatzsteuer:
Lieferung ausrangierter und aufbereiteter Bürostühle steuerbar

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xxxxxx

4. GmbH:
Geschäftsführergehalt neben voller Pension - ja, aber!

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xxxxxx

5. GmbH:
Gewinnausschüttungen abweichend von Beteiligungsverhältnissen

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Abweichende Regelung der Gewinnverteilung im Gesellschaftsvertrag

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Öffnungsklausel für abweichende Gewinnverteilung im Gesellschaftsvertrag

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Punktuell satzungsdurchbrechender Beschluss

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Gespaltene Gewinnverwendung, zeitlich inkongruente Gewinnausschüttung

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Aktiengesellschaft

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xxxxxx

6. Musiker und Sänger:
Grundzüge der Besteuerung

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xxxxxx

X. Steuergrundlagen

1. Mitteilungs-VO:
Änderungen zur Meldung öffentlich-rechtlicher Zahlungen

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Xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxx:

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xxxxxx

2. Solidaritätszuschlag:
Erhöhung der Freigrenze

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xxxxxx

3. Vollmacht fürs Finanzamt:
Was gilt bei verspätetem Widerruf?

Xxxxxxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxx xxx "xxxxxxxxxxxxxx", xxx xxxxxx, xx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx, xxx xxxx xx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxx Xxx. x XXx. Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xx xxx xxxxxx xxx xx Xxx. x Xxxx x XXx.

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

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XI. Ausland

1. Frontex-Einsätze im Ausland: Versteuerung in Deutschland

XXxXxxxxx xxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx XX xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxx, xxx xxx xxx XX xxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXXXXx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XX. Xxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx XXxXxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxx xxxxx xx xxxx Xxxxxx xxxxxxxx x xxx xx Xxxxxxx. XXxXxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxx xxxx xxx XXxXxxxxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxx XX xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx Xxxxxx xxx XX xxxxxxxx, xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xx Xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxx xxxxxx Xxxx xxxxxx xxx Xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxx Xxxxxx xxx XX xxxxx Xxxxxxx.
• Xxx Xxxxxxxxx xxxxxxxxxx xxx XXxXxxxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx Xxxxx xx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxx xxxxxx XxxxxxxxXxxxxxxxx xx Xxxxxx xxx Xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx xxxx xxxxx Xxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxx XXxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxx xxx XX xxxxxx xx xxxxxx Xxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxx Xxxxxxxxxxx xx Xxxxx, xxx Xxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xxx XXX xxxx.

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XII. Soziales

1. Rentenversicherung:
Gleiches Rentenrecht in West und Ost

Rentenwerte und Rentenerhöhung

Xxxxxxxx xxxxxx xxx x.x.xxxx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxx xx x,xx Xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xx,xx XXX xx Xxxx xxx Xxx.

• Xxxxxxxxxx xxx xxxxxxxxxx, xxxx xx xxx x.x.xxxx xxx Xxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xx xxx x.x.xxxx x xxx xxxxx xxx Xxxx xxxxxxx xxx xx Xxxxxx xxxxxxxxxx x xxxx xx xxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxx xxxxxx xxx x.x.xxxx xxx xx.x.xxxx xxxx xxxxxxxxxxx xx Xxxx xxx Xxx xx,xx XXX, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx: Xx Xxxxxx xxxxxxx xxx Xxxxxx xx x,xx Xxxxxxx, xx Xxxxx xx x,xx Xxxxxxx.
• Xxx xxx xx.x.xxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx x.x.xxxx xxx xx.x.xxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxx xx,xx XXX xXxxxx xxx xx,xx XXX xXxxx. Xxx x.x.xxxx xxx xxx x.x.xxxx xxxxx xxx xxxxxxxx Xxxxxxxxxx Xxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx Xxxx xxxxxxxxxxx x xxx xxxx xxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx xxxx XXX XXx.

Höherbewertung in der Rentenversicherung

Xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx. Xx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx x,xxxx. Xxx x.x.xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxxx.

• Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx XXX XXx. Xxxxxxx xxxx xx Xxxxx xxx xxxxxxxx Xxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx. Xx xxxxxxxx xxxx xxx Xxxxxx xx Xxxxx xxx Xxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx x xxx xx xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxx Xxx xxx Xxxxxxxxxx Xxxx xx xxx xxxx XXX XXx.
• xx xxxx XXX XX xxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxx xxx xxx x.x.xxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxxx. xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xx xxx XXX XX xxxxxxxxxxxxxxx xxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx.

Rechengrößen in der Sozialversicherung

Xxxx xx xxx x.x.xxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx.xxxxxx

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