SteuerSparbrief Juli-August 2023

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Umzugskosten: Umzug wegen Homeoffice während der Pandemie absetzbar?
Energiepreispauschale für Minijobber: Besteuerung durch die Hintertür?
Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich
Energiepreispauschale: Eventuell Härteausgleich gesondert beantragen
Vermietung: Dürfen dem Finanzamt die Namen der Mieter genannt werden?
Rentenfreibetrag: Neuberechnung wegen Mütterrente erforderlich
Erbschaft: Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

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Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Umzugskosten:
Umzug wegen Homeoffice während der Pandemie absetzbar?

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2. Fahrtkosten:
Kein weiträumiges Tätigkeitsgebiet bei festgelegten Einsatzorten

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3. Dienstwagen:
Vorteil der Nutzung für Fahrten zur Arbeit nicht pfändbar

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4. Energiepreispauschale für Minijobber:
Erfolgt eine Besteuerung durch die Hintertür?

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Xxx xxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxxx xxxxxxx xx Xxxxxx xxxxx. Xxx xXxxx xxxxxxxxx xx xxx xxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxx.

Xxxxxxx:xxxxxxXxx xxx Xxxxxx xxxxxxx xx xxxx xxx xx xxxxx Xxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx. Xx Xxxxxxxxxx xxx xx x xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx x xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx.

xxxxxx

5. Minijobs:
Vorteile durch Gehaltsumwandlung für betriebliche Altersversorgung

Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx. Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, Xxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxx "Xxxxxxxxxxxxxxxxx". Xxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx Xxxxx Xxxxx Xxxxxxx xx Xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xxxx Xxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xxxx x Xxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxx XXX xxxx xx.x.xxxx: xxx XXXxx

Xxxxxxxxxx xxxxx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.
Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx. XXXX xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx xx.xx.xxxx, Xx. x.x.x.xx.

Xxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xx xxx x.x.xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xx Xxxx xxxx xxxx xxx x.xxx XXX, xxxx xxxxxxxxx xxx XXX. Xxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx, xxxxxxxx xxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx: x.xxx XXX xxx. xxx XXX xxxxxxxxxx.

Xxxxxxxx: Xxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx,xx XXX xxx x.xxx XXX xxx x.x.xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxx xxxxx xxx,xx XXX xxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxxx xxx xx.x.xxxx, Xx. x.x.x.xx.

XXXXXXXXX: Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxXxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx Xxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxxxx xxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx!xxxxxx

Xxxxxxxx:
Xxxx Xxxxxxxx xxxxxxxx xxx XXX xx Xxxxx. Xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxx XXX, xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxx xxx xxxx Xxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx XXX xxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xx x xx xxx XXXx xxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxxxx: Xx xxx xx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxx. Xx xxx xxxxxxxx xxxxxxxx, xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx xxxx. XxxXxXX, Xxxxxxxxx xxx xx.xx.xxxx, xxx XxXXx xxxxxxxx. Xxx Xxxx xxxxxx xxxx xxxx xxx: "Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx" xxxx. xxx.xxxx.xxx. Xxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxx xx XXX xxx Xxxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

6. Betriebliche Altersvorsorge:
Höhere Gehaltsumwandlung steuerfrei möglich

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx. Xxx xxxxxxx xxx Xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxx Xxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx Xxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx, xx xxxxxxx, xx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx x Xxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xx Xxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxx x Xxxxxxx xxx XXX.
Xx Xxxxx xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x.xxx XXX xxx. xxx XXX xxxxxxxxx. Xxx xxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx xx Xxxxx xxx xx.xxx XXX xxx. x.xxx XXX xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx xxx x Xxxxxxx xxx XXX, xxx xxxxx x.xxx XXX xXxxxxxxxxxxxx.

XXXXXXX xxxxxx xx Xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. xxx XXX xxxxxxxxx. Xxx xxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx Xxxx xx Xxxxx xxx xx.xxx XXX xxx. x.xxx XXX xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx xxx x Xxxxxxx xxx XXX, xxx xxxx x.xxx XXX xXxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx xxxx xxxxx xxxx xxx xxxxx Xxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxx xxxx xxxxxxx xxxxx xx Xxxxxxxx.

Anspruch auf Arbeitgeberzuschuss bei Gehaltsumwandlung

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

Xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, "xxxxxx" xx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XxxxXXXx.
Xxxx xxx x.x.xxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xx x.x.xxxx xxxxxxxxx xxxxx, xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxx xxx XxxxXXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx xx xx XxxxXXX xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxx xxx xx Xxx. x XxxxXXXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx: x.xxx,xx XXX xx Xxxxxx. Xxx Xxxxxxxxxx xxxxx x.xxx XXX xx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxx Xxxxxx xxxxxxxx x.xxx,xx XXX xxx x.xxx XXX, xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxxx xx Xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxx

xxxxxx

7. Betriebliche Altersvorsorge:
Höherer Steuerfreibetrag bei Umlagefinanzierung

Xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xx x Xxxxxxx xxx x Xx. xx XXxXx. Xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

Xx Xxxxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx: x Xxxxxxxx. Xxxxxxxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxx xxx XXX xxx xxx,xx XXX.

XXXXXXX xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx x.xxx XXX xxxxxxxxxx xx Xxxxxxx xxx xx.xxx XXXx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx,xx XXX xxx xxx XXX.

Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx. Xxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

II. Privater Bereich

1. Energiepreispauschale:
Eventuell Härteausgleich gesondert beantragen

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xx. XXxXx. Xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx x. Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxxxx xxxx xx x. Xxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xx xxx XXxX xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxx Xxxxxxxxxxx, xxxx xxx xx x. Xxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxx xxx "Xxxxxx Xxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxxx "x" xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xx xxx XXxX xxxxxxxxx xxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxx Xxx xx Xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxx Xxxxxxx xxxxxxxx, xxxx xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx xxx XXX xxxxxxx xxxx xxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxx xxx xxx XXxXx.

XXXXXXX xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxx xxx, xxxx xx xxx xxxx xxxxxxxxx Xxxx x Xxxxxxxxxxxxxxxx xx x. Xxxxxxxxx xxxx, Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxx xxxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x xxx x XXxX xxxx. x.X.xxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x Xxxxxxx Xxxxxxx. Xxxxxx xxxx:

Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx.
Xxx xxxxxx: Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xx xxx Xxxx xxx "xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx x xxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx. Xxxx xxx xx xxxx x xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxx.

Xxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxx xxx xxx XXX xxxxxxxx xxxxx. Xxx Xxxxxx xxx xxx XXX xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxx, xxxxxxx xxxx xxxx xxx xxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx" xxxxxxx xxxxxxx. Xx xxxx xxxx xxxxxxxx xxxx, xxxx xxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxxxxx, xxxx xxx xxx xxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx. Xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxx Xxxxxxxx.

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Xxxx xxxxxxx Xxxxx xxx Xxxxxx,

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Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxx Xxxxxx, xxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx Xxxxx Xxxxxxxxx XxxxxXxxxxxx Xxxxxxx, xxxxxxxxx Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx. Xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxx xxxx xxx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx" xxx xxxxx "Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxx" xxx. Xxx xxxxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xXxxxxxx: XXX Xx. xx xxx x.xx.xxxx, Xxxxx xxxxx XxxxxxxXxxxxxxxx xxxx, Xxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Haushaltsnahe Dienste:
Steuerbonus auch für das Ausführen des Haustieres

Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx x.x. xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx x xxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxxxxx xxx xxxxx Xxxx xxx Xxxxx, xx xxxx xxxxxxxxxXxxxxxxxxx xxxxx Xxxxxxxxxxxxx"Xxxxx xxxxx"x xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx xxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx: XxxxxxxxxXxxxxxxxxx xxx Xxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxx xxxx xx xx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx"xxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxx Xxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx XxxxXxxxXxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxx xxx"xxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx.

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3. Außergewöhnliche Belastung:
Kosten für "Essen auf Rädern" nicht abzugsfähig

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

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx "Xxxxx xxx Xxxxxxx" xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx XXxXx xxxxxxxxx xxxx, xxx xxxx xxxx xxxx xxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

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4. Scheidung:
Gehaltsanspruch aus Ehegatten-Arbeitsverhältnis bleibt bestehen

Xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx xxxx xxxxxx. Xxxx xx xxx Xxxxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxx, xx xxxx xxx XxxxxxxxxxxxxXxxxxxxx xxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxx xxxx, xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxx xxx xx xxxxx xx xxxxx Xxxxxxxx xxx Xxxxxxxxx. Xxx xxx xxxxx Xxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxx xxxx xxxxx xxxx xxx Xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxx xxx, xxxxxxx xxx Xxx xxxxxxx. Xxx xxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxxx xxxxx xxx xxxx xxx xxxx Xxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxx XXX, xxxxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxx xXXX Xxxx, Xxxxxx xxx xx.x.xxxx, x Xx xxxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx, xxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx. Xx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxx xxx Xxx xx, xxxxxx xxxxxx xxxx xxxxx xxxxxxx xxx. Xxxx xxxx xxxxxxx xxx Xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxx xxx Xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxxx xxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxx xxxx XXX xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxx.
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XXXXXXXXX:xxxxxxXx Xxxxxxxxxxx xxxx xx xxx xx xxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxx xxxxxxxx xxxx xxxxxxx, xxxx xxx XxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxx. Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx. XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxx.

xxxxxx

5. Vorsorge:
Voller Abzug der Altersvorsorgeaufwendungen

Xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx x xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxx xx Xxxxx xxxx xxx xx Xxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xx Xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx. Xxxxx xxxxxx xxxx xx Xxxxxxx xxxxxxxxxxxxxx xxx, x.x. xxxxxxxxxx xx.xxx XXX xxx. xx.xxx XXX.
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XXXXXXX xxxx xxxxxxx xx xxx Xxxx xxxx x xxx xxxxx xxxx xx xxxx x xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.xxxxxxXxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxxx xx x Xxxxxxxxxxxxx xxx xx Xxxx xxxx xx x Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx

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XXXXXXX: Xxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx.x.xxxx xX X xxxxx xxx X X xxxxxx xxxxxxxxxxxx, xxxx xx xxxx xxxxxxxxx xxxx "xxxxxxxx Xxxxxxxxxxx" xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxxxxxx xxxxx xxx XXX xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxx "xxxxxxxx Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xxx XXX. Xxx xxxxxx Xxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx "xxxxxxxx Xxxxxxxxxxx" xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxx "xxxxxxxx Xxxxxxxxxxx" xxxx xxxx xxx Xxxxxxx xx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxXx. x XxX xxxxxxx xxx x XxX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

III. Kinder

1. Behinderte Kinder:
Opferentschädigungsrente für Kindergeld ohne Belang

Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxxx xxx xx. xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx, xxxx xxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx, xx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxx xxxxx Xxxxxxxxx xxxxxxx, xxxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xx xxxxxxx xxx. Xxxxx Xxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx XXX X xxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx, xxx xxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxx xxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxx, xxxx xxxx xxx Xxxxxxx xx Xxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxxxx. Xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxx. Xx Xxxxxxxxxx xxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxx xx xxxxxx Xxxxx xxxx, xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxxxx xxx xxxxx xxxx, xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xxx Xxxxx xxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxx, xxxx xxxxxx Xxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx. Xxx Xxxxxx xxxxx xxx xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxx xxxxxx. Xxxxxxxx Xxx xxxxx xxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXXX X xxxxxx XxxxxxXxxxxxxxx Xxxx xxxxx. Xxxx xxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xx xxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxx "xxx xxxxxx", xxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx Xxxxxx: Xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx

xxxxxx

IV. Kapitalerträge

1. Riester- und Basisrentenverträge:
Broschüre zum Produktinformationsblatt

Xxxx xxx x. Xxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx: Xxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxx, xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxx xxx XxxxxxXxxxxxxxxxXxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxxxx Xxxxxxxxxxxxx xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx.

Xxxxxxxxxxx xxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.

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V. Eigenheim und Vermietung

1. Vermietung:
Dürfen dem Finanzamt die Namen der Mieter genannt werden?

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxxx xXXXXXx xxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxx XXXXX, xxxxxxxxxx xxxxxxx xx xxx XX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxx Xxxxx xxxxxxxx xxxxxxx, xx xxx Xxxxxxxxx xxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx xx xxxxxx. Xxxx xxxxxx xxxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxx xxxxxxxxxx Xxxx xxxxx Xxxxxx xxxx xxx XXXXX xxxxxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx XX X xxxx.

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx. Xx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxx xxx. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xxxx. Xx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxx xxxxx xx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xxxxx xxx. Xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx XXXXX xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxx. Xxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxxx. Xxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxxx Xxxxxx xXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx.

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2. Vorbehaltsnießbrauch:
Grunderwerbsteuer und Notarkosten nicht abziehbar

Xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxxx xxxx xxx, xxx xx xxxxx Xxxx xxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxxxx: xxxxxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xx. x XxXXxXx, xxxxx xxxx Xxxxxxxxxxx xx Xxxxxxx xxx Xxxxxx, xxxx xxxxx xxxxx xxxxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx x Xx. x XxXXxXx.

Xxxxx Xxxxxx xxxxxx xxxx x xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxxxxxxx xxxxxx, xx xxx Xxxxxx xxx Xxxxxxxx xXxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxx x xxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxx xxx Xxxxxx xx xxxxxxxxxx xxx. Xx xxx Xxxxxx xxxxxx xxx xxxx xxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxxx xxx xxx Xxxxx xxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx, xxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxx.

Xxx Xxxx: Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxx xxx Xxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxx xxxx xxxxx xxx Xxxxx xx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx.
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3. Kabel-TV:
Abschaffung des Nebenkostenprivilegs für Kabelgebühren

Xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx x Xx. xx XxxxXXx. Xxxxx Xxxxxx xxx XxxxxxXxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx xxx xxxxx xxxxxx.

Xxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx, xxxx Xxxxxx, xxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xx x XxxxXX xx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XxxxXXx. Xxxxx Xxxxxxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

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Xxxxxxxxxxxxxxxxxxx: Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx XXxXxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxx xxxxxxxxxxx.

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4. Fotovoltaikanlagen:
Faltblatt der Finanzverwaltung zu den Neuregelungen

Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxx x xxxx xxx xxx Xxxxxx x xxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx,xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxx. Xxxxxxx xxxx xxx x. Xxxxxx xxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx XxxXx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx XxxxxxxxxxxxXxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx "Xxxx Xxxxxxxxxxxxxxxxxx: Xxxxxxx Xxxxxxx, xxxxxxx Xxxxxxxxxxx" xxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx xx xxxx xxxxxxx:xxxxxxXxxxxxxxx xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

xxxxxx

5. Fotovoltaik:
... und noch eine weitere Vereinfachung für Anlagen bis 30 kWp

Xxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xx xxx "Xxxxxx X" xxxxxxx, xxxxxxxxxxx xxx "Xxxxxx XxxX" xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxx xx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx.

Xxxx xxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx:

Xxxx xxx x.x.xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx xx xXx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxx x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.
Xxxx xxx x.x.xxxx xxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, x.x. xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx xXx Xxxxxxxx xxx xxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxx xx Xxx. x XXxXx.
Xxxx xxx x.x.xxxx xxxx Xxxxxxx xxx xx xx xXx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxx x Xx. xx xxx xx xx Xxx. x Xxxx x XxxXxXx. Xxx xxxxxxxx, xxxx xxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxXXXxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx x Xxx. x XXXXx.

Xxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxx xxx xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x xxx xx XXx.

XXXXXXX xxxxxxxx xxx Xxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx: Xx xxxxxxxxxx xx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxXxxxxxx xxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xxx Xxx. x XX xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xx xxx Xxx. xx XX. Xxxx xxxx xxxxxxxxxxxx xx xxxxx Xxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxX xxxxxxxxxxxxx:xxxx. Xxxxx "xxxxxxxxx" xxxxxxxxxxxx:

Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x xxx xx XXx. Xxxxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxxx, xxxx
- xxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxx xxx
- xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxx xxxxxxx xxxx.
Xxx Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxx, xxx
- Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx XXxX xxxx, xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx xxx
- xx xxxxxxxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x Xxxx x XXxX xxxxx xxx. xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx: Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx

xxxxxx

6. Immobilienkauf:
Reservierungsgebühr für Makler unzulässig

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx, xxxxxxx xxxxx, xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxx xxxxx xxxxx Xxxxxx xxxxxxxxx, xxxx xxx xxxxxx xxxxx xxxxxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxx xxxx xxxx xxxxxxxxx Xxxx xxxxx xxxxxxx xxxxxxxx. Xxxxxx xxxx xxxxxxxx xx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xx xxxxxx xxxxx xxx Xxxx, xxxxxxx xx xxxxx Xxxxxxx xxxxx xxxxxx xxxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxxxxxx Xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X XX xxxxxxx.

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

xxxxxx

7. Handwerkerleistungen:
Widerruf des Haustürvertrages zum Nulltarif

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx xxxxxx xxxx xxxxxxxxxxxxxxx xxx: Xxx xxxxxxxxx XxXXxXxxxxx xxxxxxxxxx xxx xxxxx x xx xxxx Xxxxxxxxxx x xxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxx xxx x xxx xxx Xxxxx xxxx xxxxxx xxxxxx! Xxxxx xxxxx Xxxxxxxx!!

Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx. Xxx xxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxx. Xxx Xxxxx xxxx xxxx xxxxxxxxx xxx xx Xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxXxxxxxx x xxx xx Xxx. x xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxXXx.

Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xXxxxxxx xx Xxx. xx.
Xxx xxxxx xxxxxx xxx Xxxxx xx Xxxx, xx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx "Xxxxxxxxxx" xxx, xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx. Xxxx xxx Xxxxx xxxx xxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx.
Xxxxxxxx xxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxx xXxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxx xxx. xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xx Xxxxx xxxx xxxxx xxxxxxxxx xxx xx Xxxxxxxx!x xxxxxxxxx, xxxxxxxxxxxx xxxxxx xxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxx"x xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xx Xxxxx xxxxxxx, xx xxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx. Xxxx Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx. Xxxxxx xxxxxxx xxx Xxxxxxxx xxxxxx xxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxx. Xx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx, xx xx xxxxxxxxx xxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx xxx xx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx.
Xxx Xxxxxxx xxxxx xxx Xxxxxx xxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxx Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxx, xxx Xxxxxxxxxxxx, xx xx xxx Xxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxx, xx Xxxxxxxx xxx Xxxxxxxx xx xxxxxxx.
Xxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx, xxxx xxx XXxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxx Xxxx xxxxxxx xxxxxx xx Xxxxxx, xxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxx xxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxx.
XXXXX: Xxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxx, xxxx xx xxx xxxxx "Xxxxxxxxxxxxxxxxx" xxxxxxxxx xxx, xxx Xxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxx Xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx.

xxxxxx

VI. Renten und Pensionen

1. Rentenfreibetrag:
Neuberechnung wegen Mütterrente erforderlich

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

Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx Xxxxx xxxx: xx Xxxxxxxx.
Xxx Xxxxxxxxxx xx xxxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx,xxxxxxxxx xx Xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx.
Xx xxx xxxxxxx Xxxx xxx xxx Xxxxx xx xxxxxx Xxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxx.
Xxx xxxxxxxx: XxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. XXXX: Xxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx, x.X. xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx.

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

Xxx Xxxx: Xx Xxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XXX, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx x.x.xxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxx xxxxxxxxx xx,xx XXX xx Xxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXXx X xxxx, xxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxx Xxxxx xxx xx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxxxx xxxxx xx xxx Xxxxx, xxx xx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxx XXX xxx xxx xxxxx xxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxx xxx.
Xxx Xxxxxxxxxx xxx XXX xxx xxxxxxxxxx xxxx xxxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxx xXxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx "Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxx xx xxxx xx xxxxxxxxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx xxxxxx xxxx. Xxx xxxxx xxxx xx xxxxx xxxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxx x xxxxxx x xx xxxx xxxxxxx xxxxxx xxxxx, xxxxx xxxxxxx xxxx xxxxxxxx x xxxxxxx x xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxx xxxx xx xxx: x Xxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xx,xx XXX Xxxxxxxxxxxxxxx xxxxxx xx,xx XXX xxxxxxxxxxxxxx Xxxxxxxxxx x x Xxxxxx x xx x xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxx x xxx,xx XXX. Xxxxxx x xxxx x Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxx. Xxx xxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxx xxxx xxxx. xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxXxxxxxxxx xxxx Xxxxxxx Xxxxxxxxxxxxx x Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxx xxx xxx xx,xx XXX xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx,xx XXX xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxx xxx Xxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx x xxxx xxxxxxxxxx x xxxx xxxxx xxxx xxxx xxxx, xxxx xxxxxxx xxxx xx xxx xx xxxxxx Xxxx. Xxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxx xxxxxx xxxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxx xxx XXXxXxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaft:
Steuerbefreiung fürs Familienheim trotz befristeter Vermietung?

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 xxx "xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx". Xxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx.

Xxx" xxxx" xxx xxxxxxxxxxxx xxxx Xxxxx xxx xxxxxxx xxxxx Xxxxxxx xxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx, xxxx xxx Xxxxx xxxx xxxx Xxxxx xxxx xxx Xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxxxx Xxx xx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxx xxxxx xxxx Xxxxxxx xxxxx Xxxxx xxxxxx xxxxxxx, xxxxxx xxxx xx Xxxxx xxxx xx xxx Xxxxxxxxxx xxxxxxxx. Xx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx, xxxxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxx xxxxxxxxx. Xx Xxxxx xxxx xxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxx. Xxx Xxxxxxx xxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxx xxx Xxxxxx xx Xxxxx xxxx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx.
Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxx xx xxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx xx xxxxxxxxx. "Xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxx xx Xxxxx xxxx xx xxxxxxxxxxxxx Xxxxx xxxxxx, xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxx xxxxx Xxxxxx xxxxxxxxxxxxx x.X.x. xx xx Xxx. x Xx. xx Xxxx x XxxXxX xxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxx xxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx.

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xxxxxx

2. Erbschaft:
Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

Xxx xxxxxxxxx Xxxx: Xxx Xxxxxx xxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxx Xxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxxxxx xxx Xxxxxx xxx xxxx xxx Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxx Xxxxxx. Xxx Xxxx xxxx Xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx Xxxxxxx. Xxxxx xxxx xxx xxx Xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx. Xxxxx: Xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx: Xx xxxxx xxxxxx xx.

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Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxx "xxxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxxxxxxxxxXxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxx xxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xx Xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx XxxxxxxxxxxxxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx. Xx xxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxx xx xx xxxxxxxx, xxxx xx xxxxx xx Xxxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxx xx xxx, xxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx.
Xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx xx xxxxxxxxx xxx, x.X. xxxxx xxxxx xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xx Xxxxxxxxxxx xxx xxx XX Xxxxxxxx xx xxxxxxxxx Xxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. xx XxxXxX. Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxXxxxxxxXxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx Xxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxx xxxxx xx xxxxx Xxxxxxx xxxxx xx xxxxxxxxx xxx, xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxx xx xxxxxxxxxx, xxxx xxx XXX xxx xxx xxxx xxx XX Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx XxxxxxXxxxxxxXxxxx xxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx, xxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxx. Xx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxx xxx, xx xxxxxxx xx xxx Xxxxxxx xxxxxxxxx xx xxxxxxx. Xx Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx.

xxxxxx

VIII. Selbstständige

1. GbR:
Machen Sie sich mit dem Gesellschaftsregister vertraut

Xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx" xXxXxXx xxxxx xxxx Xxxxxxxx xxxxxx. Xx Xxxxxxxxxxxx xxxxx xx xxxx xxxx xx x. Xxxxxx xxxx xx Xxxxx, xxxx xxxxxxxxxxxx XxXxXxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxxx. Xxx x xxxx xxxxxxxxxxxx x Xxxxxx xxxxxxxx xxx Xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxx xxx xxxx XXXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx, xxxx xxxx xxx XxX xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx, xxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxx "Xxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxxx XxX xxxx xxxxx x xxxxxxx xxxxxxxxxx xxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxx Xxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx, xxxx xxx XxX xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxx. Xxxx xxxxxxxxxxxx XxX xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx "xXxX" xxxx "xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx" xxxxxxx. Xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxx, xxx Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxxxxx xxx Xxxxx, Xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx "Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxx xx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xx xxxx xxxxx xxx xxx Xxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx.

xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxx xxx XxX xxxxxx xxxxxxx xxx xxx. xx xxxxxx Xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx, xxxxxxx xxx xx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx XxX xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxx xx xxxxx Xxxxx xxxxxx. Xxxxx xxxxxxx xxxx XxXxXxxxxxxxxxxxxx xxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx. Xx Xxxxxxxxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx.

xxxxxx

2. GmbH:
Gesellschafter-Verrechnungskonten angemessen verzinsen

Xx XxxXx xxxxxx xxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxx, xx Xxxxxxxxx xxxxxxxx XxxX xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxx xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx. Xxxxxx xxxxx xxx Xxxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx, xxx xxx xxx XxxX xxxxxxxxxx xxx xx xxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxxxx. Xxx xxx XxxX xxxxxx xxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxx xx xxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

XXXXXXXXX:xxxxxxXxxXxXxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxxx xxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxxxx xxxxx xxx Xxxxxx xxxx Xxxxxxx, xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx.

xxxxxx

3. Pkw für Geschäftsführer:
Versteuerung des Privatanteils trotz Nutzungsverbots

Xxxx xxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxXxxxxxxxXxxxxxxx xx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xx xxxxxxx xxx "Xxxxxx xxx xxxxxx Xxxxxxxxx" xxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx x xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx.xx.xxxx xXXXX X xxxxxx.

Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xx xxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx.X. xxxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx. Xx. x.x xxx XXXxXxxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxxx. Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX, xx xx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx XxxX xxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx xxxx

Xxx XX. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxx xxxxx xxxxxxxxxx xxxx, xxx xx xxxxx xx Xxxxx xx xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx. Xxxxx: Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXX: Xxx X. Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxx xx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxxxx xxx Xxxxx xxxxxx. xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxx Xxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxx: Xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxxxxxx "xxxxxx Xxxxxx" xxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xx Xxxxx xxx X. Xxxxxx xxx XXX xxxxxxxxxxx: Xxx Xxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx xxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxx, Xxxxxx xxx x.xx.xxxx, xx X xxxxxxxx.

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

XXXXXXXXX:xxxxxxXxx Xxxxxx xxx XX Xxxxx xxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx. Xxx xxxxx xxxxxx xxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxx xxxx: Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxx xx xxxx xxxxxxxxx xxx, xxxx xxx Xxx xxxxxxxxxxxx xxxxx xxxxxx xxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx Xxxxxxx xxxxxxx xxxxxx xxx. Xxx xxxxxx x.x. xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx: xx Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. xx Xxx Xxxxxxxxxxx xxxx x xxxxxxxxxxxx x xxxxxx xxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. xx Xx xxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx xxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxxxxxxxx x xxxxxxxxxx xxxxxx. xx Xx xxxx xxx Xxxxxxxxxxx xxxxxxxx. xxxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxx xxxxx xx, xxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxx xx xxx Xxxxxxxxxx xxxxxxxx, xx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

IX. Steuergrundlagen

1. Haftung:
Niemals Zahlungseingänge für einen anderen auf eigenem Konto dulden

Xx xxx xxxxxxx xxxxxxx: Xxx Xxxxxx, xxx xxxxxxxxxxxxxx xxxxxx xxx, xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxx xxxxx xxxxx Xxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxx Xxxxx xxxxxxxx xxxxxx. Xxx xxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxxx xxxxxx xxxxx, xxxx Xxx Xxxxx Xxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxx Xxx Xxxxxx Xxx xx xxxxx xx Xxxx xx. Xxx xxxxxxxxx "xxxxxx" Xxx xx, xxxx Xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxx xxxxx xx xx xxxxx xxxxxxxx Xxxx, xxxxxx xxx xxxxxx Xxxx xxx xxxxx Xxxxxxx, xxx xxxxx Xxx xxx xxxxxxxx.

Xxxx Xxx xxxxx xxxxxx xx xxxxxxxxx xxxxx, xxxxxxx Xxx xxxx xxx xxx "Xxxxxxxxxx" xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx: Xx xxxxxxx xxxx, xxxx Xxx Xxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxx xxxx xxx "xxxxx Xxxxxx xxxxx", xxxx xx xxxxxxxxxx xxxxx Xxxxxx xxxxxx, xxx xxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxx xx xxxxxxxxxxx, xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xxx xxx xxxxxx xx xxxxx. Xxxx Xxx xxx xxxxxx Xxxxx xxxxxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxx, xxxx xx xxxxxxxxx, xxxx Xxxxx xxxxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxxxxxxx, xxx xxx Xxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx Xxxxx Xxxxxxxx xx xxxxxxxxxx. Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xx, xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxx Xxxxx xxxxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxx xxx xXxxxxxxxXxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Xx xxxxxxxxxxxxxxxxx Xxxx xxxx xx xxxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxx. Xxxxxxxx xxxxx xxxx Xxxxxxx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxxx xxxxx xxxxxx, xxxxxxx xx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx, xxx xxx xxx xxxxxxxxxxxx xxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xx.xxx XXX xx xxxxxxxxxx. Xxxxxxxxx, Xxxxx xxx Xxxxxxxx xxxxxxx xxxx Xxxxxx x xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xx xxx XXX. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx "xxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxx xx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxx Xxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XXX xx xxxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx x xx xxx XXX xx xxxxxxxxx Xxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxx xxxx. XX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx XXx.

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx, xxxx xxxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXX XX xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxx xxx xx.x.xxxx xXXX X xxxxx XXxXx xxxx XX X. xxxx xxx xxx XXX xxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxx xxx xx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xx xxxxxx xxxxxxxx xxx xx xxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxx xx xxxx xxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxx xxx xxxxxxxxx XXXxXxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx.

xxxxxx

2. Einspruchsfrist:
Das ewige Streitthema "Private Postdienstleister"

Xxx xxxxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxx xxxxxx xxxxx Xxxxx Xxxx, xxx xxxx xxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxxxx Xxx Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxx Xxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx Xxxx xxxxxxx xxx, xxx xxxxxxx xxxxxxx. Xxxxx XxxxxXxxxxxXxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxx. x Xx. x XXx.

Xxxxxx Xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxx x. Xxxx xxxx, xxxx xx xx x. Xxxx xxxx xxx xxxxxxx xxxxxxx xxx Xxx xxxxxxx xxx xxx x. Xxxxxx xxxx Xxxxxxxxx xxxxxxxx. xXxxxxx xxx xxxxxx Xxx xxx XxxxxXxxxxxXxxxx xxx xxxxx Xxxxxxx, Xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxx xxxxxxx.x

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxx Xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxXxxxx, xx xxxxxx xxx. Xx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx, xxx xxxxx, xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx.

Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx xxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx xxxx, xxx xxxxxxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxx xx xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxx xxx Xxxxx "xxxxx XxxxxxxxxXxxxxxxxxx xx Xxxxxxxxxxxxx" xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x Xx. x XX xxxxxxxxx, xxxx xxxxxxxxx xxx xxxx xxxxxxxxx XxxxxXxxxxxXxxxx xx xxxxx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxxx. Xx Xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx Xxxxx xx Xxxxxxx xxx Xxxx xxxx, xxxx xxxxxx xxxxx xx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxx xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxx Xxxxxxxxxx xx Xxxxxx xxxxxxxxxx xxxxx, xxxx xx xxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx xx Xxxxxxxx xxx xxxxx xxxx Xxxx xxxx xxx Xxxxxxx xxx Xxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxx XXX xxxxx xxx Xxxxxxxxxxxx XX X xxxxx xxxxxxxxx.
Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxx x xxxxxxxx xxx Xxxxxxxx xxx XxxxxxxXxxxxxxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xx xxx Xxx. x Xx. x XX xxxxx xxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xx. Xxx xx Xxxxxxx xxxxxxxxxxxx Xxxxx xxxx xxxxxx "xxxx Xxxx xxx Xxxx" xxx xx Xxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxx xxxxx Xxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx Xxx xxx Xxxxx xxxxx xxxxxxxxx. Xxxxx Xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxx. Xxxxx xxxxxxx Xxx xxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxx. Xxxx xxxx Xxx xxx Xxxxx xxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxx xxx XXX xxx xxx XX XxxxxxxXxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxx Xxxx Xxxx xxxxxxxxxxxx xxxxx xxxxx xx xxxxxxxxxx Xxxx xxxxxxxx. Xxxxxxxx Xxx xxxxxxxxxxxxxx Xxxxxx. Xxxxxxxx Xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xx xx xxxxxxxx xx xxxxx: Xxx xxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx, xxxxxx xxxxx xxx. Xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxx, xxxx xxxxxxx xxxxxxxx xxxxx Xxxx xxxxxxxxxx xxxxx, xxx xx xxxxxxx Xxxxxxx xxxxxxxxxx, xxxxxxxx xxxx xx xxxxxx Xxxxxxx xxxx xxx xxxxxx. Xxxx xxxxxxx xxxxx Xxxx xx Xxxxxxxxxxx xxxxx, xxxxxx xxxxxxx xxxxx xxxxxxxx, xxxx Xxxxxxxxxxx, Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxx xxxxxxxx, xxx xx Xxxxxx xxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

X. Ausland

1. Niederlande:
Gesetzlicher Basisbeitrag zur Krankenversicherung absetzbar

Xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxx xxx, xx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxx xxxx xxxx xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx

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Xxxxxxx xxxx xx xxxxxx: Xx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxxx xxxxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx x xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x xx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxx xxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxx XXXxXxxxxxx xxx xx.xx.xxxx, X X xxxxx xxx X X xxxxxx XXXxXxxxxxx xxx xx.xx.xxxx, X X xxxxx xxx X X xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx X, Xxxxxxxx xxxxx X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxxxxxxxxx. Xxx Xxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx "Xxxxxxxxxxxxxxx" xxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx"x xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx x"Xxxxxxxxxxxxx", x.xxx XXXx.
Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x Xxxxxxxx x XXxX xxxx xxxxxxxx xxxxxxxx xxxx: Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx xx Xxx. x Xx. x Xxxxxx. x XXxX xxxxxxxxxxxx Xxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx XXxXxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxx.
Xxx xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxx: "Xxxxxxxxxxxxx"x xxxx xx Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx: Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

xxxxxx

2. Österreich:
Kein Sonderausgabenabzug von Sozialversicherungsbeiträgen

Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxx xxxx Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxx: Xxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx xxx xxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxx xxx XXX xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx, xxxx xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxx.
Xxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxx xx xx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx, xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx xx xx xxxxx xxxxxxxx Xxxxxxxxxx. Xxxx xxx xx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxx" xxx, xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx Xxxxxxxxxxx, xxxxxxx xxxxxx xxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.

xxxxxx

XI. Kirchensteuer

Glaubensverschiedene Ehe:
Kirchgeld auch bei erheblichem Eigenverdienst?

Xxxx xxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxx xxxxxxxxxx. Xx xxx xxxxx Xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx x xx xxx Xxxxxxxxxxxxx xx xxxxxx x xxx xxx Xxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxx xxxxxx xxxx, xxx xxxx. Xx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxx xxx Xxxxx, xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx

xxxx xxxxxxx Xxxxxxxxx xxxxxxx,
xxx xxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx,
xxx xxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx.

Xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx, xxxxxx xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, X X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxx "xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx"xxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxx. Xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxxx xxxx xXX Xxxxxxx xxx x.xx.xxxx, x X xxxxxx.

Xxx Xxxx: Xxx Xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxxxxxx xxxxxx Xxxxxx xx. Xxx Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxxxxxx, xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxx xxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxx XXX xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx. Xx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxx, xx xxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxxx. Xxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx x.x. Xxxxxxxxxxx xx xxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.XXx.

Xxx Xxxx: Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx xxx Xxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxx xxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxxx xxxxx xxxx Xxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx, xxxx xxxxxx xxxxxxx Xxxxxxxxx xxxxxxx. Xx xxxxxx xxx "Xxxxxxxxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xx xxxx xx xxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx".

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx Xxx

xxxxxx

XII. Soziales

1. Pflegeversicherung:
Erhöhung des Beitragssatzes, Senkung für Eltern

Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxxxxxxxx xxxxxx xxx xxxxxxxx xxxxxxx x,xx Xxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx x,x Xxxxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxx.

XXXXXXX xxxx xxx x.x.xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xx XXX XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx"x:

xxxxxxxxxXxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx x,xx Xxxxxxxxxxxxx xxx x,xx Xxxxxxx x xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxx xxxx Xxxxxx xxx xxxxx Xxxx xxx xxxx xxxx, xxxx xxx Xxxx xxx. xxx Xxxxxx xxxxxx xxx xx Xxxxx xxxxxxxx.
xxxxxxxxxXxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx xx. Xxxxxxxxxx xxxx xx x,xx Xxxxxxxxxxxxx xxx x,xx Xxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx x,x Xxxxxxx.
xxxxxxxxxXxxxxxxxxxxxxxxx: Xxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxx xxxx xx xxx xxxxxxx Xxxx xx x,xx Xxxxxxxxxxxxx xxx Xxxx xxxxxxx x xxxxxxxx xxx xxxxxxx x,x Xxxxxxx. Xx xxx xxxxxxxx Xxxx xxxxxx xx xxx xxxxx Xxxxxxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxx x,x Xxxxxxx.

Xxx xxx xxx Xxxxxxxxxxxxxxxx: Xxxxxx xxx xxxx xxx xxxxx Xxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xx xxx xxxxxxx Xxxx xx x,xx Xxxxxxxxxxxxx xxx Xxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxxx x,x Xxxxxxx xxxxxxxx xxx xx Xxx. x XXX XXx.

Xxx Xxxxxxxx xxxx xxxx xxxxx Xxxx xx xxx xxxxxxx Xxxx xxx xxx Xxxx xxx Xxxxxx, xx xxx xxx Xxxx xxxx xx. Xxxxxxxxxx xxxxxxxxx xxx. Xxxxxx xxxxxxxxx xxx Xxxxxxxx xxxx xxxxxx Xxxx. Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxx Xxxxxxxxxxx xxx xxxx xxx xxxx Xxxxxxx xxxxx xxx Xxxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxx xxx xxxx xxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxx xxxxx xx Xxxxxx xxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxxxx xxxxxx xxxxxxxxxx.
Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxx. Xxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxx xxx x,x Xxxxxxx xXxxxXxxxxXxxxxxxx, xxxx xxxx xxx xx Xxxxx xxx.
Xxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxx.

Wie können berücksichtigungsfähige Kinder nachgewiesen werden?

Xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxx xx Xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xx xxx xxxx, xxxxxx xxxx xxx Xxxxxxx xxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. xx xx. XXX XXx.

Xx xxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxx Xxxxxx xxx, xxxx xxx xxx xx. Xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx xx xxxxxx Xxxxxxxxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx.
Xxx x. Xxxx xxxx xxx xxx xx. Xxxx xxxx xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxxxxxx xxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxx xxxxxx xxxx xxxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx.
Xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx x. Xxxx xxxx xxxxx xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxx xx. Xxxx xxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxx xx xxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxxxxx xx "Xxxxxxxxx" x,x Xxxxxxx xxxxx Xxxxxxxxxx x,x Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx x,x Xxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxXxxxxxx: Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx x Xxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xx Xxx. x XXX XXx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx "Xxxxxxxxx" x,x Xxxxxxx xxxxx Xxxxxxxxxx x,x Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx x,x Xxxxxxx. Xxx xxx xxxxxxxxx Xxxxx: Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx, xxxxxxxx xxx Xxxxx xxx Xxxxxx, xxxxxxxxxxx. Xxx xx Xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx x Xxxxxxx xx xxxxxx Xxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx.

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x xxx x Xxxx

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x xxx x xxx xxxx Xxxxxxx

x,xx x

x,xx x

Zum Hintergrund des Beitragsabschlags

Xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxx Xxxxxx xxxxxxx xxx Xxxxx, Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxx xxx x xxxxx xxx Xxxxxxxxxx x Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxx.

Xx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx, xx xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxxxx"Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxXxxxxx xxxxxxxx xxxxxx" xXXxxxXxXxxxxx xxx x.x.xxxx, x XxX xxxxxxxx. Xxxxxxxx xxxxxx Xxxxxxx xxxxxxx Xxxxxxxxxx xx xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx x,xx Xxxxxxxxxxxxxx xxxxxx, xxxx xxx x.x.xxxx xxxx xx x,xx Xxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx.
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xxxxxx

2. Pflegeversicherung:
Verbesserung der Pflegeleistungen

Xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx" xxxxxxxx xxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxx x"Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx"x.

Erhöhung der Leistungsbeträge für ambulante Pflegesachleistungen (§ 36 SGB XI)

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xxx x xxxxx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx.

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Erhöhung des Pflegegeldes (§ 37 SGB XI)

Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xxx x xxxxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxx Xxxxxxxx xx Xxxxx xxxxxxxx.

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Senkung der Eigenanteile im Pflegeheim (§ 43c SGB XI)

Xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxxxx Xxxxxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxx x.x.xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xx xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx.

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Xx xxxxxxx Xxxx: xx Xxxxxxx xxxxxxx xx xx
Xx xxx xxxxxxx Xxxx:xx Xxxxxxx xxxxxxx xx xx

Zusammenführung von Verhinderungs- und Kurzzeitpflege (§ 42a SGB XI 2025)

Xxxxxxxxxxxxxxxxxxx: Xxx xxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xx xxx Xxxxxx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx xx x.xxx XXX. Xxxxxx Xxxxxx xxxx xx xxx xx xxx XXX xxx xxxx xxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxx xx x.xxx XXX xx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx xx XXX XXx.

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Neue Regelung für Familien mit pflegebedürftigen Kindern (§ 42 Abs. 4 und 5 SGB XI)

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Anspruch auf Pflegeunterstützungsgeld (§ 44a SGB XI)

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Verbesserung der Transparenz (§ 108 SGB XI)

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3. Pflegeversicherung:
Neue Leistung bei Vorsorge- oder Reha der Pflegeperson

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Jetzt Mitglied werden und Steuern sparen!

SteuerSparbrief Juli-August 2023

I. Beruflicher Bereich

1. Umzugskosten: Umzug wegen Homeoffice während der Pandemie absetzbar?

2. Fahrtkosten: Kein weiträumiges Tätigkeitsgebiet bei festgelegten Einsatzorten

3. Dienstwagen: Vorteil der Nutzung für Fahrten zur Arbeit nicht pfändbar

4. Energiepreispauschale für Minijobber: Erfolgt eine Besteuerung durch die Hintertür?

5. Minijobs: Vorteile durch Gehaltsumwandlung für betriebliche Altersversorgung

6. Betriebliche Altersvorsorge: Höhere Gehaltsumwandlung steuerfrei möglich

Anspruch auf Arbeitgeberzuschuss bei Gehaltsumwandlung

7. Betriebliche Altersvorsorge: Höherer Steuerfreibetrag bei Umlagefinanzierung

II. Privater Bereich

1. Energiepreispauschale: Eventuell Härteausgleich gesondert beantragen

2. Haushaltsnahe Dienste: Steuerbonus auch für das Ausführen des Haustieres

3. Außergewöhnliche Belastung: Kosten für "Essen auf Rädern" nicht abzugsfähig

4. Scheidung: Gehaltsanspruch aus Ehegatten-Arbeitsverhältnis bleibt bestehen

5. Vorsorge: Voller Abzug der Altersvorsorgeaufwendungen

III. Kinder

1. Behinderte Kinder: Opferentschädigungsrente für Kindergeld ohne Belang

IV. Kapitalerträge

1. Riester- und Basisrentenverträge: Broschüre zum Produktinformationsblatt

V. Eigenheim und Vermietung

1. Vermietung: Dürfen dem Finanzamt die Namen der Mieter genannt werden?

2. Vorbehaltsnießbrauch: Grunderwerbsteuer und Notarkosten nicht abziehbar

3. Kabel-TV: Abschaffung des Nebenkostenprivilegs für Kabelgebühren

4. Fotovoltaikanlagen: Faltblatt der Finanzverwaltung zu den Neuregelungen

5. Fotovoltaik: ... und noch eine weitere Vereinfachung für Anlagen bis 30 kWp

6. Immobilienkauf: Reservierungsgebühr für Makler unzulässig

7. Handwerkerleistungen: Widerruf des Haustürvertrages zum Nulltarif

VI. Renten und Pensionen

1. Rentenfreibetrag: Neuberechnung wegen Mütterrente erforderlich

VII. Schenkung und Erbschaft

1. Erbschaft: Steuerbefreiung fürs Familienheim trotz befristeter Vermietung?

2. Erbschaft: Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

VIII. Selbstständige

1. GbR: Machen Sie sich mit dem Gesellschaftsregister vertraut

2. GmbH: Gesellschafter-Verrechnungskonten angemessen verzinsen

3. Pkw für Geschäftsführer: Versteuerung des Privatanteils trotz Nutzungsverbots

IX. Steuergrundlagen

1. Haftung: Niemals Zahlungseingänge für einen anderen auf eigenem Konto dulden

2. Einspruchsfrist: Das ewige Streitthema "Private Postdienstleister"

X. Ausland

1. Niederlande: Gesetzlicher Basisbeitrag zur Krankenversicherung absetzbar

2. Österreich: Kein Sonderausgabenabzug von Sozialversicherungsbeiträgen

XI. Kirchensteuer

Glaubensverschiedene Ehe: Kirchgeld auch bei erheblichem Eigenverdienst?

XII. Soziales

1. Pflegeversicherung: Erhöhung des Beitragssatzes, Senkung für Eltern

Wie können berücksichtigungsfähige Kinder nachgewiesen werden?

Zum Hintergrund des Beitragsabschlags

2. Pflegeversicherung: Verbesserung der Pflegeleistungen

Erhöhung der Leistungsbeträge für ambulante Pflegesachleistungen (§ 36 SGB XI)

Erhöhung des Pflegegeldes (§ 37 SGB XI)

Senkung der Eigenanteile im Pflegeheim (§ 43c SGB XI)

Zusammenführung von Verhinderungs- und Kurzzeitpflege (§ 42a SGB XI 2025)

Neue Regelung für Familien mit pflegebedürftigen Kindern (§ 42 Abs. 4 und 5 SGB XI)

Anspruch auf Pflegeunterstützungsgeld (§ 44a SGB XI)

Verbesserung der Transparenz (§ 108 SGB XI)

3. Pflegeversicherung: Neue Leistung bei Vorsorge- oder Reha der Pflegeperson

1. Umzugskosten:
Umzug wegen Homeoffice während der Pandemie absetzbar?

2. Fahrtkosten:
Kein weiträumiges Tätigkeitsgebiet bei festgelegten Einsatzorten

3. Dienstwagen:
Vorteil der Nutzung für Fahrten zur Arbeit nicht pfändbar

4. Energiepreispauschale für Minijobber:
Erfolgt eine Besteuerung durch die Hintertür?

5. Minijobs:
Vorteile durch Gehaltsumwandlung für betriebliche Altersversorgung

6. Betriebliche Altersvorsorge:
Höhere Gehaltsumwandlung steuerfrei möglich

7. Betriebliche Altersvorsorge:
Höherer Steuerfreibetrag bei Umlagefinanzierung

1. Energiepreispauschale:
Eventuell Härteausgleich gesondert beantragen

2. Haushaltsnahe Dienste:
Steuerbonus auch für das Ausführen des Haustieres

3. Außergewöhnliche Belastung:
Kosten für "Essen auf Rädern" nicht abzugsfähig

4. Scheidung:
Gehaltsanspruch aus Ehegatten-Arbeitsverhältnis bleibt bestehen

5. Vorsorge:
Voller Abzug der Altersvorsorgeaufwendungen

1. Behinderte Kinder:
Opferentschädigungsrente für Kindergeld ohne Belang

1. Riester- und Basisrentenverträge:
Broschüre zum Produktinformationsblatt

1. Vermietung:
Dürfen dem Finanzamt die Namen der Mieter genannt werden?

2. Vorbehaltsnießbrauch:
Grunderwerbsteuer und Notarkosten nicht abziehbar

3. Kabel-TV:
Abschaffung des Nebenkostenprivilegs für Kabelgebühren

4. Fotovoltaikanlagen:
Faltblatt der Finanzverwaltung zu den Neuregelungen

5. Fotovoltaik:
... und noch eine weitere Vereinfachung für Anlagen bis 30 kWp

6. Immobilienkauf:
Reservierungsgebühr für Makler unzulässig

7. Handwerkerleistungen:
Widerruf des Haustürvertrages zum Nulltarif

1. Rentenfreibetrag:
Neuberechnung wegen Mütterrente erforderlich

1. Erbschaft:
Steuerbefreiung fürs Familienheim trotz befristeter Vermietung?

2. Erbschaft:
Steuerfreiheit für Familienheim bei Erwerb der Nachbarwohnung

1. GbR:
Machen Sie sich mit dem Gesellschaftsregister vertraut

2. GmbH:
Gesellschafter-Verrechnungskonten angemessen verzinsen

3. Pkw für Geschäftsführer:
Versteuerung des Privatanteils trotz Nutzungsverbots

1. Haftung:
Niemals Zahlungseingänge für einen anderen auf eigenem Konto dulden

2. Einspruchsfrist:
Das ewige Streitthema "Private Postdienstleister"

1. Niederlande:
Gesetzlicher Basisbeitrag zur Krankenversicherung absetzbar

2. Österreich:
Kein Sonderausgabenabzug von Sozialversicherungsbeiträgen

Glaubensverschiedene Ehe:
Kirchgeld auch bei erheblichem Eigenverdienst?

1. Pflegeversicherung:
Erhöhung des Beitragssatzes, Senkung für Eltern

2. Pflegeversicherung:
Verbesserung der Pflegeleistungen

3. Pflegeversicherung:
Neue Leistung bei Vorsorge- oder Reha der Pflegeperson