Steuerrat für Geistliche

1. Aufwendungen für die Pfarrhaushälterin

Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxx Xxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx

• Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx, x. x. xxx Xxxxxxxx, xxxxxx xxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
• Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xx x, xxxxxxxxxx x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx XXxXx.

Xxx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxx "Xxxxxxxx" xxxxxxxxx, xxxxxxxxx xxxxxxx Xxxxxx xxxx Xxxxxxxxx xXxxXxx. Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxx:

• Xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx, xxx xxxx xxxxxxx xxx xxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx xxxx Xxxxxxxx "Xxxxxxxx" xxx "Xxxxxxxxxxxxx" xx xxxxxxxxxxx xxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx.
• Xxx Xxxxxxx "Xxxxxxxx" xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxx xxxx Xxxxxx, xxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx.
• Xxx Xxxxxxx "Xxxxxxxxxxxxx" xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx x. x. xxxxxxxxxx:

x Xxxxxxxxxxxx, xxx xxxx xxxxx xxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxxxx.

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x Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx, xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxx xxxx xxxx xx xxx Xxxxx xxx xxxxx xxxxx Xxxxxxxxxx, xxx Xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxx xxx xxx "xxxxxxx" Xxxxx xxxxxxxxxxx xxxxxx. Xxx xx xxxxxxxxxxx Xxxxx xxxxxxx xxxx xxxx xxx xxxxxxxx xxx xxx xxxx xxxxxxxxx Xxxxx xxxxxxxx xxxxxx xxxxxx. Xxx xxxx xxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx.

2. Pflichtbeiträge zur Altersversorgung

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• Xxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx xxxxx xxxx xxx xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.
• Xxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxx xxxxxxx Xxxxx xx. X. Xxxxxxxxxx xx Xxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

3. Aufwendungen für Gruppenreisen ins Ausland

Xxx Xxxxxx xx xxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxx xx, xxxx xxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx Xxxxx.

Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxx, xxxxxxx, xxxx xxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XXX X. xxxx.

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• Xxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxx, xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.

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• Xxxxx Xxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx, xxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxx xxx. Xxx xxx xxxxxxxx, xxxx Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
• Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

• Xxx Xxxxx xxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxx xxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxx xxx Xxxxx xxxxxx xxxxxxxxx xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx Xxxxxxxxxx XX xxx x.xx.xxxx, XXX xxxx X. xxxx.
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• Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxx Xxxxxx. Xxx xxx Xxxxx xxxxxxx xx xxxx x xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxx x xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xx XX Xxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
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4. Aufwendungen für Pilgerfahrten

Xxxxxxxxxxxxx xxxx Xxx, Xxxxxxx, Xxxxxx, Xxxxxx, XxXxxxxxx, Xxxxxxxx xx Xxxxxxxxxx xxx. xxxx xxx Xxxxxxx Xxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxx xxx, xxx xxx xxxxxx xxxx xxxxxxxxx xxxx. Xxxxxx xxx xxx Xxxxxx xxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxxx xxx xxx Xxxxx xxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx.

Xxxx xxx xx xxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxx xxx Xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx. "Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxx xx xxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxx xx xxx Xxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx, xxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxx xxx xxxxxxxxxxx xxx xxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

5. Häusliches Arbeitszimmer

Xxxxxxxxxx xxxxxxx xxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xx Xxxxxxxxx xxxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxxx. Xxxxxxx Xxx xx xxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.

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• Xxx xxxxx Xxxxxxxxxxx, xxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxx xxx xxxx xxxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxxxxx, xxxx xx xxxxx "xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx". Xxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
• Xxx Xxxxxxxxx, xxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xx xxx xxx xxx Xxxxx xx Xxxx xxxxxxxxx xxx, xxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

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6. Mietwert für eine günstige Wohnung

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Xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxxxxx. Xxx XX XxxxxxxxxxXxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx, xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx, xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx x xxxx xxxxxxxxxxxx xxxxxxxx xXX XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, X xxxxxxx.

a) Grundsätze

Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxx:

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• Xxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx.

b) Vereinfachungsregelung

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(1) Mietwertermittlung für Dienst- und Mietwohnungen

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• Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

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(2) Garagen

Xxxx Xxxxxxx xxx xxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxx xxxxxxxx xx XXX xxx xx XXX xxxxxxxxx xxxxxxxxxx.

(3) Nebenkosten

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Xxxxxxxxxxxxx

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx.

7. Messstipendien

Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx, xxx xxxx Xxxxx xxxx Xxxxxxx xxxxx xxxxxx, xxxxxx xxxxxx Xxxxxxxxxxxxxx. Xxx xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xx xxxxxxxxxx

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8. Kranken- und Pflegeversicherung

Xxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxx x Xxx. x Xx. x XXX X xxx. xx xx Xxx. x Xx. x XXX XXXx.

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9. Zuschüsse des Dienstherrn zur Kranken- und Pflegeversicherung

Xxx Xxxxx xxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxxxxxxxx xxx xx.x.xxxx, X xxxx x xx Xx xxxXx xxx.

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10. Vergütung für evangelische Pfarrer bei Auslandsentsendung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xx.xxxxx.

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11. Arbeitslohn für Ordensangehörige in wirtschaftlichen Geschäftsbetrieben

Xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxx xxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX x xxxxx, XXxXx xxxx X. xxxx.

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Xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xXxXx Xxxxxx xxx x.x.xxxx, X xxxx.x.x x xxxxx Xx xxx:

12. Gehaltseinbehalte als Spenden

Xxxxxx xx xxxxx xXxxxxXxxxxxxx xxxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x x xxx Xxxxxxx x. X. xxxx xxx Xxxxxxxx xxxxxxx xxxx, xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxx xxxxx xx xxxxxx Xxxx xxxxx xxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

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13. Werbungskosten bei Pfarrern im Ruhestand

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