SteuerSparbrief Dezember 2024

Diese Ausgabe bietet unter anderem folgende interessante Themen:

Fahrtkosten von Beamten: Was gilt bei mehrfach verlängerter Versetzung?
Unterhalt bedürftiger Personen: Nur noch Banküberweisung zulässig
Alleinerziehende: Steuerliche Besonderheiten beim paritätischen Wechselmodell
Versicherungspflicht für Lehrkräfte: Kein Vertrauensschutz für Vergangenheit
Ausländische Investmentfonds: Erstattung von Steuern für Jahre bis 2017?
Fotovoltaikanlage: Etappensieg in Sachen "Rückgängigmachung des IAB"
Selbstständige: Etliche Neuregelungen für Kleinunternehmer

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

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

Jetzt Mitglied werden und Steuern sparen!

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I. Beruflicher Bereich

1. Lohnsteuer-Ermäßigung:
Späterer Start für den Lohnsteuer-Ermäßigungsantrag

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2. Firmenwagen:
Minderung des Nutzungswerts durch Maut, Fähr- und Parkkosten?

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3. Fahrtkosten von Beamten:
Was gilt bei mehrfach verlängerter Versetzung?

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4. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2025

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5. Corona-Bonus:
Durfte er anstelle von Urlaubsgeld geleistet werden?

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II. Privater Bereich

1. Scheidung:
Prozesskosten um Unterhalt auch keine außergewöhnliche Belastung

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XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxx xx xxxx xxx xxxxx xxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xx xxx XX Xxxxxxxx. Xxx xxxxx Xxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxx xxxxxx xxxxxx Xxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

Xxx Xxxx: Xxx Xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xxx,xx XXX xxxxxxxxx xx xxxxxx. Xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx, xx xxxxxxx xxxx xxx XxxXxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx XXX xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxx xx.
Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx. Xxx xxx xxx XXX xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxx "xxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.
Xxx XXX xxx xxxxxxx xxxxx xxx Xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxx xxx xxxxxx xxxxx xxxx, xxxx xxx xxxxxxx Xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxx xxxxx, xxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxx xx xxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
Xxx XX Xxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx. Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xxx x xxxxxxxxxxx x Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxx xx xxxxxx. Xxx xx xxx Xxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxx.
Xxx xxxx xxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx x xxxxxx xxxx xxxxxx Xxxxxx x xxxxxxxxx:xxxxxx"Xxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxx xxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx xxx xxxxx xxxxxxx xxxx xxxx Xxxxxx xxxxxxxx xxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx."xxxxxxXxx xxxxxxxx, xxxx xxx xxx Xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxxxx xxxx xx xxx xxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

xxxxxx

2. Haushaltsnahe Dienstleistungen:
Rechnung und Überweisung erforderlich

Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx xx Xxxxxxx, xxxxxxx x.xxx XXX, xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx Xxxxxxx, xxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x xxx x XXxXx. Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx: Xxx xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxxxxx xxxxxxx Xxx xxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx. Xxxx xxxx xxx xx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xx Xxxxx xxxx xxxxx xxx XXX xxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxx Xxxx xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxx xxx xxx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx

xxxxxx

3. Unterhalt bedürftiger Personen:
Nur noch Banküberweisung zulässig

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxX xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx Xxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxx xxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx Xxx xxx Xxxx xx Xxxxxxx xxxxxxxx Xxxxxx xxxx xxx Xxxxxx, xxxxxxx xx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.
Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxx xxx Xxxxxxxxx xxxxx, xx Xxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxx XxxxxxXxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xx Xxxxx xxx xxxxxxxxxx XxxxxxXxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx. Xxx Xxxxx xxxxxx xxxx xxxxxxx Xxx xxxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx, Xxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxx. Xxxx xxx "xxxxxxxxxxx" Xxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxxxxxxxx xxx "Xxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxxxxx: Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xX xxx.x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

4. Trennung:
Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx. Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx x.xxx XXX xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.

Xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx, xxxx xxx "Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx" xxxxx xxxxxxxx xxxx xxx xxx Xxx. x Xxxx x XXxXx. Xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxx xxx xx Xxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxx, xxxx xx xxxxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx.
Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xx xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.
Xx Xxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx XXxX xxxxxxxx, xxxxxxxxxxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx xxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx.

XXXXXXX xxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx XXXxXxxxxxx xxx xx.xx.xxxx xXXX X xxxxxx xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

Entlastungsbetrag bei Verwitweten

Xxxxxxxxxx Xxxxxxxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x xxx x Xx. x XXxXx. Xxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx: Xxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxx xxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxxx, Xx. xxx.

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx: Xxxx Xxx xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxxxx xxxx Xxxxxxxxxxxx XXX, xx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxxxx Xxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x Xx. x XXxXx. Xx xxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx x xxx xxx xxxxxxx xxxx x xxxxxxx Xxxxxxxxxxxx XX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

xxxxxx

5. Krankheitskosten:
Raumluftreinigungsgerät wegen Corona steuerlich absetzbar?

Xxxxxx xxxx xxxxxx xxx XxxxxxxXxxxxxxx. Xxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxx. Xxxxxx xxx xxxx, xxxx xx xxxx xx xxxxx xxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxx. Xx xxxxxx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xx xxxxxxxxx XXXxXxxxxx xXxxxxxx xxxxxx, Xxxxxxxxxxxxx xxxxxxxx, Xxxxxxxxxxxxx xxxxxxx, xxx Xxxxxx xxx XXX xxXxxxxx, xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxx. Xxxxxx Xxxxxxxx xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx xxx xxxxx Xxxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxx xxxx xxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxxxxx xxxx x xxxxxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxxx.

Xxx Xxxx: Xxx Xxxx xxxxx xxxx XxxxxxxXxxxxxxxx xx Xxxxxx xxx xxxx xx Xxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx. Xx xxx xx xx Xxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxxxxxxx xxx XxxxxxxXxxxxxxx xxxxxxxxx xxx xxxxxx xxxx xx xx.x.xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx. Xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx "Xxxxxx Xxxxxxxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxx, xxxx xxx XxxxxxxXxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxx.
Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxxx. Xx xxxxxxx xxxx xxx Xxxxxxx xxxxxx xxxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxx, xxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxx xxxxxxx, xx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxxx xx xxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx XxxxxxxXxxxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx

xxxxxx

III. Kinder

1. Alleinerziehende:
Steuerliche Besonderheiten beim paritätischen Wechselmodell

Xxxxxx xxxxxxx xxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxx x xxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxx xxxxx xxxxxx xxxxxxxxxx, xxx xxxxxxx xxxx xxxxx "xxxxxxxxxxxxxx". Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxx, xxxxx xxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx "xxxxxxxxxxxxxx". Xxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx. Xx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx x xxx xxxxxxxxxxxxxxxxx Xxxxxx x xx Xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxx xxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxx xxx xx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxx, xxxx xxx Xxxx xxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxx, xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxx.

Xx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx. Xxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx x xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx XXX xxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xx xxxxx "Xxxxxxxx" xxxxxxx xxx, xxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxx, xxxxxxxxxxxxxx xxx. Xxxxxxxxx xxxx xxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx:

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

XXXXXXXXX:xxxxxxXxx xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx, xxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxxxxxx Xxxxxxx" xx xxxxxxx. Xxx xxxxxx, xx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxx xxx xx xx xx Xxx. x Xxxx x XXxX xxxxxxxx xx xx xxxxxx:xxxxxx"Xxx xxx Xxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxx, xxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx."xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxxx xxx xxxxxx Xxxxxxxxxx x xxxx Xxxxxxxxxx xxx XXX x xxxxxx xxxx xxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxx xxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx XX xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxx x Xx. x XXxXx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

2. Kinderfreibetrag:
Verfassungsbeschwerde als unzulässig verworfen

Xxxxxx xxxxxxxx xxxx xxxx Xxxxxx xxxxxxxx Xxxxxxxxxx xxxx xx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx x xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxx. Xx Xxxx xxxx xxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx x xx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx x xxxx xx xxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxx xxx x.xx.xxxx, x X xxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx "Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x xxx x XXxX" xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxx xxxxxxxxxxx xXXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxx. Xxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxxxx xx xxxxxxx xxxxxxxx xxxxxx xxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxxx Xxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx XX xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxx xx xx xx Xxx. x Xxxx x XXxX xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx xxxxxxxx.
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XXXXXXXXX:xxxxxxXxxx xxxx xx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx. Xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx. xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx: Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxx, xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx, xxx xxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx

xxxxxx

3. Adoptionskosten:
Ablehnendes Urteil ist leider rechtskräftig geworden

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

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxx xxx XX Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx xxx xxxxxxxxx x xxxxxxxxxx x Xxxxxxx xxx XXX xxxxxxxxx Xxxxxxx. Xxxx xxxx xxxxxx xxx Xxxxxxxxxxx:

Xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xx xxxxxxx xxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxxx. Xx xxx XXX xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx xx.X. XXXxXxxxxx xxx x.xx.xxxx, XX X xxxxx, xxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx. Xxx XX Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xxxxxxxx "Xxxxxxxxxxxx" xxx XXX xxx Xxxxxxxx xxxxxxx.
Xxx XX. Xxxxx xxx XXX xxxxx xxxxxxxx xx Xxxxx xxxx xx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx, xxxx xxxxxxxxxx x xxx xxxxxxxx Xxxxxxxx x xxxxx Xxxxxxxxxxxx xxxxx xx xxx Xxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx xxx, xx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxx Xxx xxx xxx XXX xxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx XX Xxxxxxxx xxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx XX Xxxxxxxx x xxx Xxxxxxxx xxxxxxxx. Xxx xxx xxxxxx Xxxx xxx xxxxxxx XXXxXxxxxx xxxx xxxxx xxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx XXXxXxxxxx xxx xxxx xxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx XXX xxxxx xxxx xxxxxx xxxxxxxxxxx. Xxx XXXxXxxxxxx Xx. Xxxxxxxx xxxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx XXX xxxxxxxxx xxxxxx xxx, xxxx Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxx xxxxxxxxx xxxx xXXX xxxxxxx xxx xx.x.xxxx, X. xxxxx. Xxx xx xxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxx XXX xxx xx.xx.xxxx xXXXxxxxxxxxxxxxxXXxxxxxxx, XXXxXX Xx. xxxxxxxxx xxxxxx xx:xxxxxx"Xxxxxx xxx Xxxxxxxx xxxxx Xxxxxx xxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xXxXX xx.xx.xxxx, xxxxxxxxxxxxx."xxxxxxXxxxx xxxx xx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxx xxxxx Xxxxxx

xxxxxx

4. Familienförderung:
Erhöhung von Kinderfreibetrag und Kindergeld

Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx x xxxx Xxxxxx xxxxx xx Xxxxxx x Xxxxxxxx xxxxxxxxxXxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx, xxxx xx Xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxx xxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxx xxxx xxx xxxxxxxx xxx, xxx xx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxx xxxxxx xxx xxx xxx Xxxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx xxxxx xx,x Xxxxxxxxx Xxxxxx Xxxxxxxxxx, Xxxxx Xxxx xxxx.

Xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x.xxx XXX xx Xxxxxxxxxx xxxxxxxxx Xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

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Xx xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx x.xxx XXX xxx xx xxx x.x.xxxx xxx x.xxx XXX xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xx xxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxxxxxx xxxx, xxx xxxxxxxx, xxx Xxxxxxxxx xxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xxx x.x.xxxx xxx xxx XXX xxx xxx XXX xx Xxxx xxxxxxxxx xxxxxx. Xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx xxx XXX xxxxxxxx xxx x XXXX, x.x.X. xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xxxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

xxxxxx

5. Kinderbetreuungskosten:
Erhöhung des Sonderausgabenabzugs

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

Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx.

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Xxxxxxxx:
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x xxxx xxxxx Xxxxxxxx: x.xxx XXX x xx x x x.xxx XXX, xxxxxxx x.xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxxxxxxx

xxxxxx

IV. Nebentätigkeit

1. Versicherungspflicht für Lehrkräfte:
Kein Vertrauensschutz für Vergangenheit

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

Xx xxxxxxx xxxx xxxx xxx Xxxxx, xxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxxx xxxx xxx xxxxxx Xxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx XXX xxx Xxxxxx xxx xx.x.xxxx xX xx X xxxx Xx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxxxxxxxxxxxx xXXX XxxxxxxxxxxxxxXxxxxx, Xxxxxx xxx xx.xx.xxxx, X x XX xxxxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xx xxx Xxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx XXX xxxxxxx xxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxx Xxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxx xx xxxxx XXX x xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxx xxxxx. Xxxxx xxxx xxxx xxx XXX xxxx xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx XXX xxx xxx Xxxxx x xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx xx.x.xxxx x xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxx, xx xxxxxx xxxx xxx xx.x.xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxxxx xxx xxxxxx xxxxx Xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxx xxx XXX xxxx xxx xxxxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx. Xxx xxxx xx xxx xxx Xxxxxxxxxxxxxx xxx XXX xxxx xxxxxxxxxx, xxx xxxxxx, xx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx XxxxxxxxxxxXxxxxx xxx XXX xxx xxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx x.x.xxxx xxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.x.xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx "xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxx. Xxx xxx xxxxxxxxx XXXxXxxxxx xxx x.xx.xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx xxxxxxx xxx xxx xx.xx.xxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxx xxxxxxxxxxx xxxxxx x xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx.

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xxxxxx

V. Kapitalerträge

1. Kapitalerträge:
Ausweitung der Wegzugsbesteuerung auf Investmentanteile

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxx xxx xx xxxxxxxxxxxxxxXxxxxxxxxxxx. Xxxxxxx xxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxxx xxxxx xx xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx XXXx, xxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxx. Xx Xxxxxxxxx:

Xxxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x XXxX xxx xx xx Xxx. x XXxXx.
Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx XxxxxxxxxxxxxxxxxxxxxxxXxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxx xxx xx xx XXxX. Xxxxxx xxxxxx xxx xxx Xxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
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Xxxx xxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxx.
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Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx Xxxxxx xxxxxxxxx, xx xxxxx Xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx, xx xxxxx xxx Xxxxxxx xxxxx x xxx xxx Xxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx XxxxxxxxXxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
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Xxxx xx xx Xxx. x XXxXX xxxxx Xxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx, xx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxx x Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xx x XXxX xxxxxxxxxxxxxxx.
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xxxxxx

2. Verluste:
Aufhebung der begrenzten Verlustverrechnung

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3. Ausländische Investmentfonds:
Erstattung von Steuern für Jahre bis 2017?

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VI. Eigenheim und Vermietung

1. Fotovoltaikanlage:
In Altfällen Vorsteuerabzug bei Lieferung von Mieterstrom?

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2. Fotovoltaikanlage:
Etappensieg in Sachen Rückgängigmachung des IAB

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3. Fotovoltaikanlagen:
Kein Betriebsausgabenabzug ab 2022 für alte Jahre, oder?

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4. Fotovoltaikanlagen:
Neue Vergütungssätze für Solarstrom

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Xxxxxxxxx xxxx Xxxxxxx xx xx xX: Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xx xx xX xxxxxxxxx,x XxxxxxXxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXX xxxx, xxxxxxxxx xxxxx xxx "Xxxxxxxxxx X" xxx xx.x.xxxxx. Xxxxxx Xxxxxx xxx xx xxx x.x. Xxxxxx xxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx xxxx xxx xx XxxxxxxxxXxxx xxXxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx:
Xxxx xx xXxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx xXx x,x Xxxx xxx xxxx xxx xxxxxxxxxxxxx x xXx x,x Xxxx xxx xXx, xx Xxxxxxxxxxxx xxxx x,x Xxxx xxx Xxxxxxxxxxxxxx.
Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx:
Xxxx xx xXxxXxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx xXx xx,x Xxxx, xxxx xxx xxxxxxxxxxxxx x xXx xx,x Xxxx, xxxx xx Xxxxxxxxxxxx xx,x Xxxx xxx Xxxxxxxxxxxxxx.

xxxxxx

5. Private Veräußerungsgeschäfte:
Vermeintliches Steuerschlupfloch gestopft

Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxxxxx xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx Xxxxx xxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxxx Xxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxx "Xxxxxxxxxxx" xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx xxx. Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx "xxxxxxxx"x, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxXxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x Xxxxxxxxxx xxx Xxxxxxxxxx xx xx.xx.xxxxx.

xxxxxx

6. Vermietung:
Betriebskostenabrechnung auch elektronisch möglich

Xxx Xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXXx. Xx xxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxx, xxxxxxxxx xxx Xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxx, xxx Xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxx, xxx xxx xxxx xxxxxx xxxxxxx xxxxxx xxxx, xxx xxxxxx xxx Xxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxxx xxx, xxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxxx xxx xx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxx.

XXXXXXX xxxx xxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx, xxx xxx xx xxxxxxxx Xxxx x xxx Xxxxxxxx xxx Xxxxxxxxx x xxxxxxxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxx. x XXX, xxxxxxxxxx xxxxx xxx "x. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

Xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxx xx xxxxxxxxx Xxxx xxxxxxxx, xxxx xx xxx Xxxxxx xxx Xxxxxx xx xxxxxx xXxxxxxxxxx Xxxx xxx Xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxx xxx XxxxxxxXxxxxxxxxx xxx xxxxxxxxx xxxxxxxx. Xxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx, xxxx xx xxxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxx xx xxx Xxxxxx xxxxxx xxxx. Xx xxxxx xx Xxxxxx xxx Xxxx, xx xx xxxx xxxxx xxxx xx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxx xxxx. Xx xxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxx.

Xxx xxxx Xxxxxxxxxx xxx xx xxx Xxx. x XXX xxxxxx: "Xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx Xxxxxxxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxxxxxxxx Xxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx, xxx xxx xx xxxxxxxx Xxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx."

xxxxxx

VII. Renten und Pensionen

1. Betriebsrenten:
Kein Freibetrag für freiwillig Versicherte

Xxxx xxxx xxxxxxx Xxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxxxxxxxXxxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxx xx,x Xxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xx xxxxxx, xxxx x,x xxx x Xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxx Xxxxxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xx xxxxxx Xxxxx. Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xxx XXX Xx. Xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xxx xxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxx, xxxx xx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxx"xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xx XXX XX" xxx xxx x.X.x. xx xxx Xxx. x XXX Xx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx,xx XXX xxx Xxxxx.
Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx,xx XXX xxx Xxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx x.xxx XXX. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx XX xxx XX xxx Xxxxxxxxxxxxxxxx xxx,xx XXX xxx Xxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx x.xxx XXX.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx x.xx.xxxx, Xxx XX xxxx X, X xx XX xxxx X xxx X xx XX xxxxx Xx.

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

Xxx xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx:

Xxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxx "Xxxxxxxxxx" xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx. Xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx,x Xxxxxxxx xxx xxx xxxxxx XXxXxxxxxxxxxxxx xxx xxxx Xxxxx xx. x,x x x Xxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxxx: Xxxx xxxx xxxxx xxx Xxxxxxxxxx, xxxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxx". Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxx,xx XXX xxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xxx XXxXxxxxxx xx xxxxxx Xxxxx xx xxxxxx xxxxx: x,x Xxxxxxx xxxx x,x Xxxxxxx xxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxxx.
Xxxxx Xxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx xxx xxxxx Xxxxx xxxxxxxxx Xxxxxx xxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx

xxxxxx

2. Betriebsrenten:
Leistungen aus ausländischer betrieblicher Altersversorgung

Xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xx. x Xxxx x XXxX, xxxx xxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxx xx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxx.

Xx xxxxxx Xxxxxxxxxxxxxxx xxxx xx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xx Xxxxx xxx xx xx Xx. x Xxxx x XXxX xxxxxx, xxx xx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxx xx Xx. x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x Xxxxxxxxxx xxx Xxxxxxxxxx xx xx.xx.xxxxx.

xxxxxx

VIII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Sterbegeldversicherung und Bestattungskosten

Xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx xxxxx xxxxxxx Xxxxx xxxxxx, xxxxxx Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx. Xxx Xxxxx xxx, xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxx xxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxx. Xx Xxxxxxxx xxxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx

Xxx Xxxx: Xxx Xxxxxxx xxx xxxxx Xxxxxxxxx xxxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxx xXxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xx.xxx XXX xxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxx x.xxx XXX xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xx. Xxxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxx Xxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxx xx xxx XX xxxxxxxxxxxxxxxx.
Xxxx xxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxx. Xxxxxx xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx x.xxx XXX xx xxx Xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx XXX xxxxxx x xxxxxx xxx xxx XX xxxxxxxxxx x xxxxx xxx xx Xxxxx xxx Xxxxxxxxx xxx xx.xxx XXX xxx xx Xxx. x Xx. x Xxxx x XxxXxXx xxxxxxxxxxxx, xxxxxxx xxxx xx xx Xxx. x Xx. x Xxxx x XxxXxX xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxx xxx xxxxxxxx xxxxx xxxxxx xx xxxxxxxxx, xxx xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xxx xx Xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XxxXxX xx xxxxxxx.
Xxx Xxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxxx, xxx xxxxxx, xx xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxx xxxxx xxxx xxxxxx xx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx "xxxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xx xx Xxx. x Xx. x XxxXxX xXxxx xx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx "xxxxxx" Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxx xx xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx. Xxx xxxxxxxx xxxx xxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxx, xx xxx Xxxxxx xxx xx.xxx XXX xxx xxxx Xxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxxxx: Xxx xxxxxx xxxx xxxx xxx, xxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxx xxxxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxxxxxxxxxXxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x Xxxx x XxxXxXx xxx. xxxx xxxx XxxxxxXxxxxxxxxx Xxxx xxxx xxx xxx xxxxx.

XXXXXXX:xxxxxxXxx XxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx.xxx XXX xxxx xxxx Xxxxxxx xxxx xxx xx.xx.xxxx xxx xx.xxx XXX xxxxxxxxx xxx xx Xxx. x Xx. x XxxXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx XxxxxxXxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Erbe oder Schenkung von Wohnimmobilien:
Ausweitung der Regelungen zur Steuerstundung

Xxxxx Xxxxxx xxx Xxxx xxx xxxxxxx xx xxxxxx xxxxx xxxxxx, xxxxxx xxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxx xx xxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxx xxxxxx xxx xx Xxx. x XxxXxXx.xxxxxxXxxxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxx.

XXXXXXX xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxx, xx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx, xx xxxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xx Xxx. x XxxXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxx, xxxx xxx xxx Xxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxxxx:

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

XXXXXXXXX:xxxxxxXx xxx Xxxxxxx xxxxxx xxx xxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxx xxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxx. Xxx xxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x XxxXxX xxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx xxxxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x XxxXxX xxxxx xxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxx XXx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxx Xxxx xxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx:xxxxxx"Xx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx, xxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XxxXxX xxxxx xxx Xxxxxx."xxxxxxXxxx xxx XX Xxxxxxxx xxxxxxx:xxxxxx"Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxxxx."

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

3. Erbschaftsteuer:
Erhöhung des Erbfallkosten-Pauschbetrages

Xxx Xxxxxxxxx xxxxxx xxxxx xxxx xxxx Xxxxxx xxx xxxx, xxxx xxxx xxx Xxxxxxxxxx xxxx xx xxx Xxxxxxxxx xx xxxxxxxxxx. Xxxxx Xxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxx Xxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxXxxxxxxxxxxx x.X. xxx xx xx Xxx. x Xx. x XxxXxXx. Xxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xx x.xxx XXX xxxxxxxxx.

XXXXXXX xxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx.xxx XXX xxx xx.xxx XXX xxxxxxxxx xxx xx Xxx. x Xx. x XxxXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

IX. Selbstständige

1. Selbstständige:
Etliche Neuregelungen für Kleinunternehmer

Xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxx Xxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.

Erhöhung der Schwellenwerte für Kleinunternehmerregelung

Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxx, xxx xxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxx xx xx Xxx. x XXxXx. Xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx

xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx
xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx.

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xx xxxxxxxxx Xxxx xxxxx xxxxxx xxx xxxxxxxxxxxx.xxx XXX.

Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx Xxxxxxxxxxxx xxxxx, xxxx xxx xxxxx Xxxxxxx Xxxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

Xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx: Xxxxxxxxxxx, xxx xx xxxx xxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxx xxxxxxx xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxx xxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxx xxxxxxx xxxxxxxxxxxx xxxx xxx Xxxx xxxx.
Xxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx xxxxx xxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxxxxxx xxx. Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx.xxx XXX xxxxx xxxxxxxxxxxxxx xxxxx, xxxx xx xxxxxxxxx Xxxx xxx.xxx XXX xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

Keine Umsatzsteuererklärung mehr für Kleinunternehmer

XXXXXXX xxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xx Xxx. x xxx xx xx Xxx.x Xxxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxx. xx XXxXx.

Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxxxxxxxx xxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx.

Qualifikation der Kleinunternehmerregelung

Xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xx xx XXxX "xxxxx xxxxxxx". Xxxx xxx xxxxx Xxxxxxxx xx xxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx "xxx xxx Xxxxxxxxxxxx xxxxxxx".

Wenn die Umsatzobergrenze überschritten wird

Xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx.xxx XXXx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx.xxx XXX xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx.

XXXXXXX xxx xx xxxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx xxx Xxxxxxxxxxx xx xxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxxxx xx xxxxxxxxx Xxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xx xxxxxxx.

Wenn Umsatze nicht während des ganzen Jahres erzielt werden

Xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx, xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

XXXXXXX xxxxxxxxx xx xxxx xxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxx xxxxxxxxxxxxxx. Xxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Kleinunternehmerregelung auch für Unternehmer im EU-Ausland

Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxx Xxxxxxxx xx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxx xxxx xxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx.

XXXXXXX xxxxxxx xx xxxx xxxx Xxxxxxxxxxx, xxx xx XXxXxxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx

xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xxxxx xxxxxxxxxxxxxx,
xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxxx xxx.xxx XXX, xxx.xxx XXXx xxx
xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx XXxXxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx xxx xx Xxx. x XXxX, xxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx XXxXxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxx XXxXxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxx xxx.xxx XXX xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx.xxxxxxXxx xxxxxxx xxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxx XXxXxxxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx.

Xxxxx xx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxx XXxXxxxxxxxxxxxx xx Xxxxxxxx xxxxxx xxxxxxx, xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx.

Xxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxxx xxxxxxx XXxXxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxx, xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxxxxxxxxxxxxx Xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx Xxx xxx xxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.
Xxxxxxxxxxxxx: Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx XXXx xx xxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxx XXXx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.
xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx: xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxXxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx.xxx XXX, xx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxx xxx XXXx xxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxx. Xx xxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx. Xxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Verzichtserklärung und Widerruf

Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxXxxxxxxxx. Xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxx xxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxx Xxxxxx, xxx xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxx xxxx xxxx xxxxx Xxxxx xxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxxx xxx Xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
Xxx Xxxx xxxx xxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx xxx. Xx xxx xxxxxxx Xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx.
Xxxx xxxx xxxx xx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxx xxxx Xxxxxx. Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXX xxxxxxx xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxx xxxxxxx Xxxx: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxx xxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx. Xxxx xxx Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x xxx Xxxxxxxxx xxx xxx Xxxxxx xx xx.xx.xxxx xxxxxxxxxxx.

xx xx Xxx. x XXxX xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.
xx xx Xxx. x XXxX xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx XX.xxxxxx
Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx xx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx. Xxxx xxx Xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Vereinfachte Rechnungen

Xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxx xxxx Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxx xxxxxxx Xxxxxxxxxxx: Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxx xxxx:xxxxxx"Xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxxxx xxxxxxxxx."

XXXXXXX xxxx xx xx xxx x.x.xxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxx xxxxxx, xxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx XXxXX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxx Xxxxxxxx xx Xxxx xxxxx "xxxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx xxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxx xx xxxx XxXxxxxxxx xxxxxxxxx xxxxxxxxxx.xxxxxxXxx xxxxxxx xxxx xx xxx Xxxx xxxx, XxXxxxxxxxxx xx xxxxxxxxx.
Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxx xxxxx Xxxxxxxx xx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxx. x Xxxx x xx Xxxxxxxxxx xxx xx xx Xxx. x Xxxx x Xx. x XXxXx xxxx Xxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx.
XXXX: Xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXxXx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

2. Selbstständige:
Änderung beim Vorsteuerabzug

Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxx. xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxx. Xx xxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxx xxxxxxx xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxx Xxxxxxxxx" xXxxxxXxxxxxxxxxxx xxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxx" xXxxxXxxxxxxxxxxx xxxxxxxxx.

Xxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx, xxx xxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxx xxxxxxxx xxx. Xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx. Xx Xxxxxx xxxx xxxx xxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxx xxx. Xx xxxxxxxx xxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxx Xxxxx xxxxxx xxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxx xxx XXX xxx Xxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxx. Xxxxx: Xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxx xxx XxxxXxxxxxxxxxx xxx.

Xxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxx. xx xxx Xxxxxxxx xxxxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx, xxxx xxxxxx xxx XxxxXxxxxxxxx xxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxx.

XXXXXXX: XxxxxxxxxXxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxxxxx, xxxxxxxxxx xxxx xx xxx x.x.xxxx xxx xxxxx x xxx xxxxxxxxx xxxxxxxxxx x xxxxxxx xx xxx x.x.xxxx. Xxxxx xxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx XxxxxXxxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxx XxxxXxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx: Xxx xxx Xxxxxxxx xxxxx XxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxx xxxxx xxx xx Xxx. x Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x Xxxxxxxxxx xxx Xxxxxxxxxx xx xx.xx.xxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxxxx xxxxxx xxx xx Xxx. xx XXxXx.

Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxx x.x.xxxx xxxx xx xxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx:xxxxxx"Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx"xxxxxxxxx xx Xxx. x Xx. xx XXxXx. Xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
Xxx xxxx Xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx xxxxx XxxxXxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx xxx Xxxxxxxx xxxxxxx xxxxx.

xxxxxx

3. Selbstständige:
Änderungen bei USt-Versteuerung nach vereinnahmten Entgelten

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x XXxXx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx xxx xx xxx Xxxxxxxxx xxxxxxxxx, xx xx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxx xxx. Xxx xxxx xxx Xxxxxxxxxxx xxxxxxxx.

Xxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xXxxxXxxxxxxxxxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxXx. Xx xxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xx xxx Xxxxxxxxx xx, xxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxx. Xx xxxx xxxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxxxxxxxxxx xxxxx. Xxx XxxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxx

Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxx xxx XXX xxxx xxxxx xxxxxxxx xxx,
Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx, Xxxxxxx xx xxxxxxx xxx Xxxxxxxxxxx xx xxxxxx, xxxx xx xxx XX xxxxxxx xxxx, xxxx
Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxx xxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxxx.

Erhöhung der Umsatzgrenze für die Ist-Besteuerung

Xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxx xx Xxxxxxx xxxxx xxxx xxx xxx xxx XXX xxxxxxxx xxx.

XXXXXXX xxxx xx xxx x.x.xxxx xxx Xxxxxx xxxx xxx Xxxx xxx XxxxXxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxxxxxx.xxx XXXxxxxxxxxxxxxxxx xxx xx Xxxx x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Änderung des Vorsteuerabzugs bei Leistungsbezug von Ist-Versteuerer

Xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxx xxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xx xxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx.

XXXXXXX: Xx xxx x.x.xxxx xxxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxx xx, xxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxxxxxxXxxxXxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxXxxxxxx xxx xxx XxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxx. x Xx. x Xxxx x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x Xxxxxxxxxx xxx Xxxxxxxxxx xx xx.xx.xxxxx. Xxxxxxx: Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xx xxx x.x.xxxx xx Xxxxx xxxxxx xxxxxx.

Hinweis auf Ist-Versteuerung in der Rechnung

Xxxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxx" xx xxxxxxxxx xXxxxXxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxXx.

XXXXXXX xxxxxxx xx xxx x.x.xxxx Xxxxxxxxxxx, xxx xxx XxxxXxxxxxxxxxx xxxx xx xx XXxX xxxxxxxx, xx xxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxx: Xxx xxxx xxx Xxxxxxxxxxxx"Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx"xxxxxxxxx xx Xxx. x Xx. xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxx "xxxxxxxxxxxxx Xxxxxxxxx", xxxx xx xx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.
Xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX, xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx Xxxx x Xx. xx XXxXXx.

xxxxxx

4. Gründungen und Nachfolgen:
Neues Förderangebot mit zinsgünstigen Darlehen

Xxxx Xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx XxX, xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx. Xxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx:

Xxx xxx XXXxXxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxxxx xxx xx xx Xxxxxxx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxx.xxx XXX.
Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxx Xxxxxx xxx xxx XXXxXxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxx. Xxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxx.xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XxX, xxx xxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxx xxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxx.xxxxxxxxxXxxxxx: XXX, Xxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

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X. Steuergrundlagen

1. Steuerentlastung:
Erhöhung des Grundfreibetrages

Xxx xxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxx xx Xxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxx xxxxx xxx xxxx xxxxxx xxxxxxxxx.

Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxx xxxx xxx xx.xxx XXX xxx xx.xxx XXX. Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxx xxx xxx Xxx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

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Xx xxx x.x.xxxx xxxx xxxx xxxxxxx Xxxxxxxxx xxx xx.xxx XXX xxx xx xxx x.x.xxxx xxx xx.xxx XXX xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xx xxxxxx Xxxxxx x xxxxx xxx Xxxxxx xxx XxxxxxXxxxxxxxx x xx xxxx xxxx Xxxxxx xxxx xxxxxxxxxxxxx xxxx, xxx xxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx.

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SteuerSparbrief Dezember 2024

I. Beruflicher Bereich

1. Lohnsteuer-Ermäßigung: Späterer Start für den Lohnsteuer-Ermäßigungsantrag

2. Firmenwagen: Minderung des Nutzungswerts durch Maut, Fähr- und Parkkosten?

3. Fahrtkosten von Beamten: Was gilt bei mehrfach verlängerter Versetzung?

4. Sozialversicherung: Die Beitragsbemessungsgrenzen im Jahre 2025

5. Corona-Bonus: Durfte er anstelle von Urlaubsgeld geleistet werden?

II. Privater Bereich

1. Scheidung: Prozesskosten um Unterhalt auch keine außergewöhnliche Belastung

2. Haushaltsnahe Dienstleistungen: Rechnung und Überweisung erforderlich

3. Unterhalt bedürftiger Personen: Nur noch Banküberweisung zulässig

4. Trennung: Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

Entlastungsbetrag bei Verwitweten

5. Krankheitskosten: Raumluftreinigungsgerät wegen Corona steuerlich absetzbar?

III. Kinder

1. Alleinerziehende: Steuerliche Besonderheiten beim paritätischen Wechselmodell

2. Kinderfreibetrag: Verfassungsbeschwerde als unzulässig verworfen

3. Adoptionskosten: Ablehnendes Urteil ist leider rechtskräftig geworden

4. Familienförderung: Erhöhung von Kinderfreibetrag und Kindergeld

5. Kinderbetreuungskosten: Erhöhung des Sonderausgabenabzugs

IV. Nebentätigkeit

1. Versicherungspflicht für Lehrkräfte: Kein Vertrauensschutz für Vergangenheit

V. Kapitalerträge

1. Kapitalerträge: Ausweitung der Wegzugsbesteuerung auf Investmentanteile

2. Verluste: Aufhebung der begrenzten Verlustverrechnung

3. Ausländische Investmentfonds: Erstattung von Steuern für Jahre bis 2017?

VI. Eigenheim und Vermietung

1. Fotovoltaikanlage: In Altfällen Vorsteuerabzug bei Lieferung von Mieterstrom?

2. Fotovoltaikanlage: Etappensieg in Sachen Rückgängigmachung des IAB

3. Fotovoltaikanlagen: Kein Betriebsausgabenabzug ab 2022 für alte Jahre, oder?

4. Fotovoltaikanlagen: Neue Vergütungssätze für Solarstrom

5. Private Veräußerungsgeschäfte: Vermeintliches Steuerschlupfloch gestopft

6. Vermietung: Betriebskostenabrechnung auch elektronisch möglich

VII. Renten und Pensionen

1. Betriebsrenten: Kein Freibetrag für freiwillig Versicherte

2. Betriebsrenten: Leistungen aus ausländischer betrieblicher Altersversorgung

VIII. Schenkung und Erbschaft

1. Erbschaftsteuer: Sterbegeldversicherung und Bestattungskosten

2. Erbe oder Schenkung von Wohnimmobilien: Ausweitung der Regelungen zur Steuerstundung

3. Erbschaftsteuer: Erhöhung des Erbfallkosten-Pauschbetrages

IX. Selbstständige

1. Selbstständige: Etliche Neuregelungen für Kleinunternehmer

Erhöhung der Schwellenwerte für Kleinunternehmerregelung

Keine Umsatzsteuererklärung mehr für Kleinunternehmer

Qualifikation der Kleinunternehmerregelung

Wenn die Umsatzobergrenze überschritten wird

Wenn Umsatze nicht während des ganzen Jahres erzielt werden

Kleinunternehmerregelung auch für Unternehmer im EU-Ausland

Verzichtserklärung und Widerruf

Vereinfachte Rechnungen

2. Selbstständige: Änderung beim Vorsteuerabzug

3. Selbstständige: Änderungen bei USt-Versteuerung nach vereinnahmten Entgelten

Erhöhung der Umsatzgrenze für die Ist-Besteuerung

Änderung des Vorsteuerabzugs bei Leistungsbezug von Ist-Versteuerer

Hinweis auf Ist-Versteuerung in der Rechnung

4. Gründungen und Nachfolgen: Neues Förderangebot mit zinsgünstigen Darlehen

X. Steuergrundlagen

1. Steuerentlastung: Erhöhung des Grundfreibetrages

1. Lohnsteuer-Ermäßigung:
Späterer Start für den Lohnsteuer-Ermäßigungsantrag

2. Firmenwagen:
Minderung des Nutzungswerts durch Maut, Fähr- und Parkkosten?

3. Fahrtkosten von Beamten:
Was gilt bei mehrfach verlängerter Versetzung?

4. Sozialversicherung:
Die Beitragsbemessungsgrenzen im Jahre 2025

5. Corona-Bonus:
Durfte er anstelle von Urlaubsgeld geleistet werden?

1. Scheidung:
Prozesskosten um Unterhalt auch keine außergewöhnliche Belastung

2. Haushaltsnahe Dienstleistungen:
Rechnung und Überweisung erforderlich

3. Unterhalt bedürftiger Personen:
Nur noch Banküberweisung zulässig

4. Trennung:
Entlastungsbetrag im Jahr der Trennung beim Lohnsteuerabzug

5. Krankheitskosten:
Raumluftreinigungsgerät wegen Corona steuerlich absetzbar?

1. Alleinerziehende:
Steuerliche Besonderheiten beim paritätischen Wechselmodell

2. Kinderfreibetrag:
Verfassungsbeschwerde als unzulässig verworfen

3. Adoptionskosten:
Ablehnendes Urteil ist leider rechtskräftig geworden

4. Familienförderung:
Erhöhung von Kinderfreibetrag und Kindergeld

5. Kinderbetreuungskosten:
Erhöhung des Sonderausgabenabzugs

1. Versicherungspflicht für Lehrkräfte:
Kein Vertrauensschutz für Vergangenheit

1. Kapitalerträge:
Ausweitung der Wegzugsbesteuerung auf Investmentanteile

2. Verluste:
Aufhebung der begrenzten Verlustverrechnung

3. Ausländische Investmentfonds:
Erstattung von Steuern für Jahre bis 2017?

1. Fotovoltaikanlage:
In Altfällen Vorsteuerabzug bei Lieferung von Mieterstrom?

2. Fotovoltaikanlage:
Etappensieg in Sachen Rückgängigmachung des IAB

3. Fotovoltaikanlagen:
Kein Betriebsausgabenabzug ab 2022 für alte Jahre, oder?

4. Fotovoltaikanlagen:
Neue Vergütungssätze für Solarstrom

5. Private Veräußerungsgeschäfte:
Vermeintliches Steuerschlupfloch gestopft

6. Vermietung:
Betriebskostenabrechnung auch elektronisch möglich

1. Betriebsrenten:
Kein Freibetrag für freiwillig Versicherte

2. Betriebsrenten:
Leistungen aus ausländischer betrieblicher Altersversorgung

1. Erbschaftsteuer:
Sterbegeldversicherung und Bestattungskosten

2. Erbe oder Schenkung von Wohnimmobilien:
Ausweitung der Regelungen zur Steuerstundung

3. Erbschaftsteuer:
Erhöhung des Erbfallkosten-Pauschbetrages

1. Selbstständige:
Etliche Neuregelungen für Kleinunternehmer

2. Selbstständige:
Änderung beim Vorsteuerabzug

3. Selbstständige:
Änderungen bei USt-Versteuerung nach vereinnahmten Entgelten

4. Gründungen und Nachfolgen:
Neues Förderangebot mit zinsgünstigen Darlehen

1. Steuerentlastung:
Erhöhung des Grundfreibetrages