SteuerSparbrief April 2021

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Xx xxxx, xx xxx. Xxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx Xxx xxxxxxxx xxx xxxxx xxxxxx "Xxxx". Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xx xxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx XXx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx xxxx xxxx Xxxxxxx xxxx, xx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx Xxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx xxx xxx Xxxx xxx Xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxx xx xxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx.

Xxx xxx xxx Xxxxxxx xxx XXX, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx Xxxxxx xxxxx xxxx xxxxxxxx xxxxxx xxx. Xxx Xxxxxxx xxx xxxxx xxxxxxx, xxxx xx xxxx xxxx Xxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxxxxxx. Xxxxx Xxxxxx xxx xxxxx xxx "xxxxxxxxx", xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxXxxxxxxx Xxxxxxxx x.X. xxx xxx XX Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxx xxx XXX xxxx xx xxxxxx Xxxxxxxxxxxxx, xxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx

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Xxxx xxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xx Xxxxxx xxxxx "Xxxxxxxxxxxx" xxxxxxxxx, xxxxxxxxxx xxxxxxx Xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xx xxx Xxxx xxxxxxxxxxx xxxxxxx Xxx xxxxx: Xxx Xxxxx xxxxxxx xxxxx xxxxx Xxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx Xxx xxxx xxx, xxxx xxxxxxxxx Xxx xxxx xx xx xxx xxxxxx Xxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxx xxx xxxxxxx: Xxx xxxxxxx xxxx "Xxxxxxxxxx" xxxx xxx xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxxx. Xxxx xxxxxx xxxx xxxxxxxxx. Xxx xx xxx xxxxx xxxx xxxxxxx Xxxxx, xxx xxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxx xxxxx.

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1. Homeoffice-Pauschale:
Ist eine Arbeitgeberbescheinigung notwendig?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx. Xx xxxxxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxx.

Xxx Xxxxxxx xxxxxx: Xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxx Xx. Xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxx xx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXx xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx. Xxx xxx xxx xxx Xxxxxx x xxx xx x XXxX. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxxxxxx "xxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx". Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxx xxxxxx.

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2. Homeoffice-Pauschale:
Gilt sie nur an Werktagen oder auch am Wochenende?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx.

Xxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxx xx Xxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxx xxx xxx xxxx xxx Xxxxxxxx xx Xxxxxxx, Xxxxxxx xxxx xxxxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxx: Xxx XxxxxxxxxxxXxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx, xxxx Xxx xxx Xxxxxxxx xx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxx Xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxx xxxxx xx xxx xxxxxx xx, xxxx Xxx xxxxxxx xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxx Xxx xxxxxxxx xxxxx Xxxxxxxxxxxx xXxxxxxx, Xxxxxxxx, Xxxxxx xxx.xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx Xxxxxx xxxxxxxxxxx xxxxxxx xxxx x xxx xxxxxxxx x xxx xxxx xxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxx xx xxxx xxx, xx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxx xx xxxxx.

Xx Xxxxxx xxxxxx xx xxxxxxxxx:xxxxxx"Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx x xxx x xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx, xx xxx xx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx xxx x Xxxx xxxxxxxx, xxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx ..."xxxxxxXxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx.

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3. Homeoffice-Pauschale:
Darf der Arbeitgeber 600 EUR steuerfrei erstatten?

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxXx.

Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xx Xxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxx, xxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxx xx x Xx. xx XXxX xxx Xxxx xxxxxx, xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxx xxx "Xxxxxxxx" xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxx xxx xxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx:

• Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx.
• Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
• Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.

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4. Homeoffice:
Sind gelegentliche Fahrten zum Betrieb nun Dienstreisen?

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxxxx", xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxx xxx xxxx: xx Xxxx xx xxx xx. Xxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx.

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

Grundsatz: Zuordnung des Arbeitgebers bleibt maßgebend

Xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxx, xxxxxxx xxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xx xxxx Xxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Was gilt, wenn der Arbeitgeber eine Weisung nicht vorgenommen hat?

Xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx Xxxxxxx xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx xx xxx xxx Xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xx. Xxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx

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Xxx xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xx. XXXX: Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxxxxxxx xxxx, xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxxx:
Xxxxxxxxxxxx Xxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxx xx xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx. Xx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx: Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxx xx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx Xxxxxx xxxxx "XxxxxxxxxxxXxxxxxxxx" xxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx. Xxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxx Xxx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxxx xxxxxxxxx xxxx xxxxxx XX xxxxxx xx xxxxxx. Xxxxx: Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xx xxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxx xxx xxxx xx xxxxxxx xxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, xxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxx x xxxx x xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx: Xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxx xxx xxxxxx Xxxxxxxx xxxxx, xxxx xx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxx. Xxxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxxxx xxx Xxxx, xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx xxx xx xxx xxxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx.

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5. Arbeitsmittel:
Einzelfragen zur Sofortabschreibung für PCs und Notebooks

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxxxxxxx, xxxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxxxx xxxxxx xxxx xxxx xxxx xxxxxx. Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx" xxx xxx XXX xxxxx xxxxxx xxxx XXx, Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxx xxxx. Xxx xxxxxxx, xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxx xxxxxx xxxxx xxxx Xxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx :xxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxx xx xxxxxxxx, xxxx xx xxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx.

Gibt es eine Vereinfachung beim Nachweis der beruflichen Nutzung?

Xxxx xxx XX xx xxx xxx xxxxxxxxxxxxxxx, xxx xxxxxx xx xxxxxxxxxx xx Xxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. xxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx xx Xx. x XXxXx xxxx xxxx xxxxx.

Xx xxxxxx xxxx xxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx XXx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xx xxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xx.x.xxxx xXXxXx xxxx XX X. X. xxxx xxxxxxxxxxx:xxxxxx"Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xxxxx XX ... xxxxxxxxx ... xxxxxxx xxx, xx xxxxxxxxx xx x xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxx. xxxxxxxxxxx Xxxxxxx xxx XX xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. xxxxxxxxx xx xxxxxx xxxx."

XXXXXXXXX:xxxxxxXx xxx xxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx x.xxx XXX xxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx xxx xxx xxx XXX xxx Xxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxxxxxxx xxx xxxxx XX xxxxxxxxx xxxxxxx xxxxx. Xx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxx xxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxx. Xxxx xxxxx xxx XX xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xxxxxx xx xxxxx xxxxxxx "Xxxxxxxxxxxxx", xx xxxxxxxxx xx xxxxxx, xxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx.

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

Ist bei einem Kauf im Laufe des Jahres wirklich eine volle Abschreibung möglich?

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx. xxx xxxxx Xxxx, xxxx xxxxxx Xxxxxxx, xxxxxxxxxx xxx. Xxxx xxx xxx XX xx x. Xxxx xxxx xxx xxxxx Xxxxxxxxx xxx x.xxx XXX xxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxx xxxx, xxxx xx Xxxxx xxxx xxx xxxx xxx x.xxx XXX, xxxx xxx XXX xxxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xx xxx Xxx xxxxxx xxx xxxxxxxxxxxxxxxx XXXxXxxxxxxxx xxxx xxxx Xxxx, xxxx xxx xx xxxxxxxx xxx xx x Xxx. x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxx xxx xxxxx xxxxxx:

"Xxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxx xxx xxx Xxxx xxxxxxxxx."

Xx xxxx xxx Xxxxxxxxxxxxx xxx XXx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx xxx "xxxx xxx xxx Xxxx" xxxxxxxxx, xxxxxxx xxxxxxxx xxxx Xxxx xxxx xxxx Xxxxxxxxxxxx xXxXx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxx xx xxxxx Xxxxx xxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx xxx Xxxxx xxx Xxxxx. Xxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxx, xxx xxxxx Xxxx xx Xxxxxxxx xxxx xxxxxx xxx xxxx xx xxxx xxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxx xxx xxxxxx. Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxxxx "Xxxxxxxxxxxxxxxxxx" xx xxxx xxxx xxx xxxxx Xxxx xx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx.

Gilt die Sofortabschreibung auch für Smartphones?

Xxx XXXxXxxxxxxxx xxx xx.x.xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxxxxx xx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx xxxxx Xxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XXX xxxxx, xxxx xxx Xxxxxxx xxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xx xxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx xxxxxxxx xxx XXX, xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx,xx xx xx Xxxxx xxxxxxxxxxx xxxx. Xxx XXXxXxxxxxxxx xx Xxxxxxxx xxxxxx Xxx:xxxxxxxxxx

Gilt die Sofortabschreibung auch im Handelsrecht?

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

Müssen Unternehmer die voll abgeschrieben PCs in einem Anlageverzeichnis aufführen?

Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxx, xx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxx x xxx xxxxx Xxxxxxxxxxxxxxx xxx x XXX x xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx x xxx xxxx xxx xxxx xxxx x xxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx XXX xxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx.

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6. Arbeitgeberleistungen:
Tankgutscheine statt Arbeitslohn - Vorsicht Falle!

Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx Xxxxx, xxxxx xxx Xxxxxxxxxxx xxxx "Xxxxx xxx Xxxxxx" xxxxxxx. "Xxxxxx xxxxx Xxxxxx" xxxxxx xxx Xxxxxx. Xxx xxxxxxxxx xxx Xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xxxxxx xxxxxxxxxxx, xxxx Xxx xxxx xx XXX xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxx xxx. xxxxx xxx "xxxxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxxxxxx xxx xxxx: xx XXXx.

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• Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx. Xxxxx xxxxx xxxx xxxx xxxxxxxxxxxx xxx xx XXX xxx xxxx: xx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx xx XXxXx.
• Xxx Xxxxxxxxxx xxxxxx xxx xxxx xxxx xxx Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxx "Xxxxxxxxxx" xxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xx XXX xxx xxxx: xx XXXx. Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xx XXX xxx. Xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx XXX. Xxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

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• Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx. Xxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxx

xxxxxx

7. Arbeitgeberleistungen:
Modell "Fahrzeugwerbung" steht komplett vor dem Aus

Xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxx Xxx xx xxx xxxxxxx xx xxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx, xx xxxxxxx xx xxxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xx xxxxxxxx Xxxxxxxxxx x.X. xxx xx xx Xx. x XXxX. Xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxx xxx XXX xx Xxxx xxxxxxxx x xx xxx Xxxxxxx!

Xxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx "Xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx" xx xxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxx xxx: Xxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx XXX xxxxxxxxx xxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx xxx XxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxx Xxxxx xxxxxxxx xxxxx. Xxxxxxxx xxx xx xxx xxxx Xxxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xx xxxxxxxxxx xxxx. Xxx xxx xxx xxx xxxxx xxxx xxxxxxxx xxxxxxxxxxx.

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XXXXXXX xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx "Xxxxxxxxxxxxxxx" xxxxx xxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx X xxxxx Xx:

• Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
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xxxxxx

8. Dienstwagen:
Pauschalbesteuerung kann in Coronazeit zur Nachzahlung führen

Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxx xxxxxx xxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx XxxxXxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx x x xxx Xxxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xxxx x,xx x xxx XxxxXxxxxxxxxxxxx xxx XxxxxxxxxxxxXx xxx Xxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

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Xxxxxxxx:
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Xxxxxxxx:
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Xxx Xxxxxx xxx xxx XXX xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

9. Arbeitslohn:
Preisgeld für eine Dissertation kann zu versteuern sein

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

10. Sonn-, Feiertags- und Nachtzulage:
Einzelabrechnung ist zwingend erforderlich

Xxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xXXXxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xx XXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx, xxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx x.xx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx.

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• Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxx Xxxx xxx xxxxxx xx xxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx. Xxxxxxxxxxxxxx. Xxxxx xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxxx xxx xxx xx xx XXxX xxxxxxxxx Xxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx, xxx xxxxx xxxx xxxxx, xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxx "xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxx xxxxxxxxxxx.
• Xxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxx xxx xx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx

xxxxxx

11. Arbeitgeberleistungen:
Änderung bei der Bewertung von Sachbezügen

Xxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx "xxxxxxxxxx Xxxxxxxx" xxxxxxx xxxx xxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx x xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx x xxxx xxx "Xxxxxxxxxxxxxxx" xxxxxxx xx x Xxx. x Xxxx x XXxX xxx xxxxx xxxxxxxxx:

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xxxxxx

12. Ehegatten-Arbeitsverhältnis:
Arbeitnehmer dürfen Angehörige anstellen

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1. Behinderten-Pauschbetrag:
Nachweis bei Grad der Behinderung von unter 50

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1. Kindergeld:
Kein Anspruch bei nicht absehbarem Ende der Krankheit des Kindes

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2. Freiwilliges Soziales Jahr:
Kein Kindergeld bei Unterbrechung wegen Krankheit

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1. Schöffen:
Höhere Entschädigungen für ehrenamtliche Richterinnen und Richter

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Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxx xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx:

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1. Fondsbesteuerung:
Prüfen Sie Ihre Steuerbescheinigungen sorgfältig

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2. Aktienverluste:
Verkauf wertloser Aktien war kein Gestaltungsmissbrauch

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Damit kann für die Jahre bis 2019 festgehalten werden:

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Ab 2020 gilt eine Neuregelung

Xxx x.x.xxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. XXXX: Xx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxx xx Xxx. xx Xxxx xx XXxXx.

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Besonderheit Alt-Aktien, die vor 2009 gekauft wurden

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3. Aktienverluste:
Wann gelten sie steuerlich als tatsächlich "entstanden"?

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4. Aktienverluste:
Vertrauen Sie nicht auf die Handhabung der Depotbanken!

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xxxxxx

1. Option zur Umsatzsteuer:
Prüfen Sie sofort Ihren Mietvertrag!

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xxxxxx

2. Corona:
Kürzung der Miete bei behördlicher Schließung von Geschäftslokalen?

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xxxxxx

1. Besteuerungsanteil:
Steuerlicher Rentenbeginn bei aufgeschobener Rente

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xxxxxx

1. GmbH:
Verrechnungskonto des Gesellschafters ist angemessen zu verzinsen

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xxxxxx

2. Ehegatten-Arbeitsverhältnis:
Aufzeichnungen zur Arbeitszeit entbehrlich?

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xxxxxx

1. Gesetzgebung:
Das "Dritte Corona-Steuerhilfegesetz" tritt in Kraft

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xxxxxx

2. Verbindliche Auskunft:
Erhöhung der Gebühren ab 2021

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1. Krankenversicherung:
Promotionsstipendium ist voll beitragspflichtig

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2. Beitragsfreie Familienversicherung:
Unfallrente ist dem Einkommen hinzuzurechnen

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3. Grundsicherung:
Kostenübernahme für internetfähigen Computer nebst Zubehör

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