Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx Xxxxxxxxx
- Xxxxxxxxxxxxx xxx Xxxxxxxxxx: Xxx Xxxxxx xx xxx Xxxxxxxxxx xxxx
- Xxxxxxxxxxxxx: Xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx
xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xx xxxxxxxx: |
Xxxxxxxxx xxxxxxxxx Xxx xxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx:
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Xxxx Xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx Xxx xxxxxx, xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx:
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1. Aufwendungen für die Unterhaltung des Arbeitszimmers
Xx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx. xxx Xxxx, xx xxxx Xxxxxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xx xxxxx Xxxxxx xxxx xxx xxxxx Xxxxxxx xxx. xxx xxxxx Xxxx xxxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx |
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Xxxxxxxxxxxxxxxxxxx x |
Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx |
xxxxxx |
Auch anteilige Wasserkosten absetzbar?
Xxx Xxxxxxxxxxxxxxx xxx x.x. xxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xxx xxx XX Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxx "xx xxxxx xxxxxx xxxxxxx, xx xxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxx Xxxx xxx Xxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xx xxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx" xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
Xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
Was alles gehört zur Wohnfläche?
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xx.xxxx, xxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx. Xxxx xxxxxxx Xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxx xxxxxxxx:
- Xxxxxxxxxx Xxxxxx.
- Xxxxxx, Xxx, XX, Xxxx, Xxxxx.
- Xxxxxxxxxxxxx.
- Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx.
- Xxxxxx xxxxxx Xxxx xxx xxxxx xxxxxxx Xxxxx xxx xxxxxxxxxx x x xxxx xxxxxx Xxxxxxxxxxxxx, xxxxxxxx x xxx x x xxxx xxxxxx Xxxxxxxxxxxxx, xxx xxxxxxx xxx x x xxxxx Xxxxxxx.
- Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
- Xxxxxx, Xxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx xxxx: xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxxx. Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxx xxxx xxx xx xxx Xxxxx xx xxxxx Xxxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxx.
Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx:
- Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxx.
- Xxxxxx, Xxxxxxxx.
- Xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxx Xxxxx xxxxx x x, Xxxxxxxxxxx.
Wenn sich das Arbeitszimmer im Keller befindet
Xxx Xxxxxxxxxxxxx xxxx xxxx xx Xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx xxxxx xx Xxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx, xx xx xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.
- Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx xxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxx xxx Xxxxxxxxx, Xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xXxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx.
Xx xxxxxx Xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx - Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxx xxx Xxxxxx xxx xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxxxxxxx xxxx xx xxxxx xxx xxxxxxxxxxxx, xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxxxx xxx xx xxxxxxxxxxxx xx xxxx, xxxx xxx xxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx. Xxxxxx xxxx Xxxx xx Xxxxxx xxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xXxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx: Xxxxx xxx Xxxxxx.
Wenn sich das Arbeitszimmer in einem Zwei- oder Mehrfamilienhaus befindet
Xxxxxxxx Xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxx, xx xxx Xxx xxxx Xxxxxxx xxxxxx xxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxxx xxxx xxxxxx Xxxxxx xxx xxx Xxxx xxxxxx xxxxxxxx Xxxxxxx, xxxxxx xxx xxx xxxxx Xxxxxxxx.
- Xxxxxx xxx xxxx Xxxx xxxxxx xxxxxxxx Xxxxxxx xxxxxxxxx x. X. xxxx Xxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx.
- Xxxxxx Xxxxxx, xxx xxxx xxx xxxxx Xxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxx xxxxx xxxx Xxxxxx xx xxx Xxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxx, Xxxxxx xxx Xxxxxxxx, Xxxxxxxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx.
- Xxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx xxxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxx, xx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxxxxxx xxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xx xxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx |
||
Xxxxxxxxxxxxxxxxxxx x |
Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx |
xxxxxx |
a) Betriebskosten des Hauses (bei Eigentümern)
Xxx Xxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxxxx Xxxxxxxx xxxx
- Xxxxx, Xxxxxxx, Xxx, Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
- Xxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.
Wenn Sie eine Eigentumswohnung selbst nutzen
Xxx Xxxxxxxxxxx xxxxx Xxxxxxx xxxxxxx Xxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
- Xxx Xxxx xxxx xxx Xxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx.
- Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx Xxx xxxx xx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxx Xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx" xxxxxx Xxxxx xx xx.
b) Miete und Mietnebenkosten (bei Mietern)
Xxx Xxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxxxxxxx
- Xxxxx.
- XxxxxXxxxxxxxxxx: Xxxxxxx xx xxx Xxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxx, Xxxxxx xxx Xxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx.
- Xxxxxxxxx xx xxx Xxxxxxxxxxxx.
- Xxxxxxxxxxxxxxxxxxx: Xxxxxxx xxxxxxx xx xxxx xx xxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xx xxxx Xxx Xxxxx.
XXXXXXXXX: Xxxxxxxx Xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XX xxxxxxx.
c) Beiträge zur Hausratversicherung
Xx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx, xxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx.
XXXXXXXXX: Xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx: "Xxxxx xxx Xxxxxxx xxxxxxxx Xxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx" xxx xx Xx. x XXX xxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxx xxx xx Xxxxxxxxxxxxx, xxx xxxxx Xxxxx xx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxx xxx xx xx xx, xxx xxx xxxxx xxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx "xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx" xxxxxx.
d) Kosten für Reinigung des Arbeitszimmers
Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxx Xxxxxxxxxx xxx XX Xxxxxxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxx, xxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx.
XXXXXXXXX: Xxxxxx Xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx. Xxx XX Xxxxxxxxx xxx xx Xxxx xxxx xxxx xxxxx xxXxxxxxxxxXxxxxxxx xxxxxxxx "xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxx" xxxxx Xxxxxx xxx xx XX xxxxxxxxx, xxx xxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxx. Xxx xxxxx xxXxxxxxxxxXxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx xxxxxx.xxxxxx
XXXXXXX: Xxxxx xxxxxxxxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxx, Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
e) Sonstige Kosten
Xxxxxx xxxx xx xxxx xxxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxxxx Xxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxxxxx. Xxxxx Xxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxx
- Xxxxxxxx xxx Xxxxxxxxxxxxxx.
- Xxxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxx x. xx.
- Xxxxxxxxxxxxxxxxx xxxx Xxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxx.
Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx x xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxx xxx Xxxxx xxx, xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
2. Schuldzinsen (bei Eigentümern)
Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxx xxxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxxx xxxxx xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx. Xxxxxxxxxxxxx xxxxxxxx xxx, xxxx Xxx
- xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxx
- xxx Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx.
Xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx, xxx Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx x. xx., xxxxxx xxx xxxxxxxx Xxxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx.
Wenn das Haus durch Ausbau oder Anbau erweitert wird
Xxxxx Xxx Xxx Xxxx xxxxx xxxxx Xxxxx xxxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxx xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxxxxx:
- Xxx xxxx Xxxxxxxxx xxxxxx: Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxx xxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
- Xxx xxx xxx xxxxxxxxx Xxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx. Xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx x xxxxxxxxxx xxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
3. Aufwendungen für Instandhaltung (bei Eigentümern)
Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx:
Renovierungsmaßnahmen am Gesamtgebäude
Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxx xxxxxxxxx.
- Xxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxx, xxx Xxxxxxxxxxxxx, xxx Xxxxxxx, xxx Xxxxxxx. Xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xx xxx Xxxxxxx xx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx.
- Xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx.
- Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xxx Xxxxxx xxxx xxx xxxxxxxxx XxxxxxxxxxxXxxxxxxxxx x xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx XxX xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx Xx.
- Xxxx xxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, x.X. xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xxx xxxxxxxxxxx Xxxxxx x xxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxxx Xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx, xxx xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxxx.
Renovierung von Allgemeinflächen des Hauses
Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxxx xxx xxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxx xxxxxxxx xxx Xxxx, xxx Xxxxx, xxx Xxxxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx x.xx.xxxx, x X xxxxxxx.
Modernisierung des Badezimmers
Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxxx xxx Xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxxxxx xxx Xxxxxx xxx xx.x.xxxxxxxxxxxXXXX X xxxxxx xxxxxxxxxxx.
Xx Xxxxxxxxxx xxxxxx xxx Xxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxx. Xx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx x,xxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx x,xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxx x.xxxxxxxxxXXX xxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx xxx XXX xxxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx xxxxxxxxx.
Xxxx xxx Xxxxxx xxx XXX xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx x.X. Xxxxxxxxxxxx, XxxxxxxxxXxX xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxx xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxx Xxxx, xxx xxx xx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxxxxxxx x xxxx xxxx xxx xx xxx xxxxxxxxxxxxxxx Xxxxxx x xxxxxxxx Xxxxxxxxxxx xxxxx. Xxxxxxxx Xxxxxxxxxxxxx xx Xxxxx xxx xxxxx xxxxxx xxxxxxxxx Xxxx, xxxxx xx xx Xxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxx.
Renovierung von Wohnräumen
Xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XXX xx.x.xxxx, XXXX X xxxxx, xxxxx xxxx "Xxxxxxxxxx"x.
Gartenpflege
Xxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx xX xx.x Xxx. x XXxXx. Xxxxxxx xxxxxxxx xxxxx Xxxxxx x.X. xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx.
Beitrag zur Instandhaltungsrücklage bei Eigentumswohnungen
xxxxxx xxxxxx Xxxxx xxx.
Renovierung des Gäste-WC
Xxx xxxxxx Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx! Xx xxxx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xXxxxxxxXXx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx Xxxxxxxx xx Xxxx xxxxx xx xxxxxxxx xxxxxx Xxxxxxxxxxx, xxxx xxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx xxx xx Xxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx.
Xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxxxxxxx x xxx xxxx xx xxxxx xxxxxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxx". Xxxxxxxx xxxxxxxxxx xxx xx xx xx. xx,xx x xxxxxx xxx xx xx. xx,xx x xxx xxxxxxxxxxxx Xxxxxxxx xx xxxxxx Xxxxxxx. Xxx Xxxxxxxx xxxxx xx xx. x x xx xxx xx Xxx, xxxxx xx. x x x xxx xxxxxxxxx. Xx xxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx,xx x.
Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx xx Xxxx x xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxx Xxxxxxxx xxxxxxx xx xxxx xxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx, Xxxxx, Xxxxxx xxx., xxxx xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxx, xxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxx.
XXXXXXXXX: Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxx, Xxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxx, xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx xxx xxxxxxxxxx Xxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxxxxxxxx: XXXX X xxxxxx.
4. Gebäudeabschreibung (bei Eigentümern)
Xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx. Xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxx xxx Xxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xxxxxx.
a) Abschreibung im Normalfall
Xx xxxx xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxx |
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Xx Xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xx Xxxxxxxx. Xxxxx xxxxxxxx |
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x x |
xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxx. xxx Xxxxxxx xxxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxxxxx xxx, xxxxx x,x x. |
XXXXXXX: Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx x.x.xxxx xxxxx xxxx xxxxxxxx xxx x Xxx. x Xx. x XXxXx.
b) Abschreibung in Altfällen
Xxx xx xxx Xxxx xxxxxxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxx xxxxxx. Xxxx xxxx xx xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx.
Xxx xxxxxxxxxx XxX xxxxxxxx: |
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x xx xxx xxxxxx x Xxxxxx: x xx xxx xxxxxxxxx x Xxxxxx: x xx xxx xxxxxxxxx xx Xxxxxx: |
xxxxxxx x x xxxxxxx x,x x xxxxxxx x,xx x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx |
Xxx xx xxx Xxxx xxx xxx xx.x.xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxxx xx x Xxx. x XXxX xxxxxxx xxxxxx.
Xxx xxxxxxxxxx XxX xxxxxxxx xx xxxxxx Xxxx: |
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xxxxxxx x,x x xxxxxxx x x xxxxxxx x x xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx |
Xxx xx xxx xxxxx Xxxxxxxxxxxxxx xxx xxx x.x.xxxx xxxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxx, xxxxxx xxxx Xxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxx xx xx XXxX xx Xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxx xxxxxx: xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x XXxX.
Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx xxxxxxxx: |
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xxx Xxxxxxxxxx, xxx xxxx xxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. Xxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. |
Xx xxxx xxx Xxxxxxxx xxxx xxx x. Xxxx xxxxxxxxx |
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Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx Xxxxx. xxxxxxxxxxx xxxxxxxx XxX xxxx xx xx XXxX: x Xxxxx xx x x xxx Xxxxxxxxxxxxxxxxxxxx |
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Xxxxx. xxxxxxxxxxx xxxxxxx XxX xxxx xx x Xxx. x XXxX x Xxxxx xx x x xxx xxxxxxxxxxxxxxx Xxxxxx |
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xxx.xxx XX xxx.xxx XX |
Xxx xx xxx xxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx x xxxx xxxx xxx Xxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xx xxx x. Xxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxX xxxx xx x XxxxxX xxx Xxxxxxxxx.
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xxx Xxxxxxxxxx xx x. Xxxx. Xxxxxx Xxxxxxxx xxxxxxxxx xxxx xxx xxxxx: Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx .x. xx x xxx XXxXX xxx XxxxxxxxxxxxxxxXxxxxxxxxxx xx xxx Xxxx x.x.xxxx x xx.xx.xxxx .x. xx x xxx XXxXX xxx XxxxxxxxxxxxxxxXxxxxxxxxxx xx xxx Xxxx x.x.xxxx x xx.xx.xxxx .x. x x xxx XXxXX xxx Xxxx xx xxx xxxxxx x Xxxxxx |
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5. Aufwendungen für die Ausstattung des Arbeitszimmers
Xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. xx XXxXx. Xxx xxxx xxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx x.xxx XXX, xx xxxxxxxxxxxx Xxxxx xxxx xxx xxxxx xxxxxxxxx. Xxxxxxxxx xxx xxx Xxxxx xx xxxxxxx, xxx xxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx. Xxxxxx xxxxxx xxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxx Xxxxxxx xxxxxxxxx:
a) Beruflich genutzte Einrichtungsgegenstände
Xxx xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx "Xxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.
XXXXXXXXX: Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxx. xx Xxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxx. Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx, xxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xx. X. Xxxxx, XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
b) Gegenstände, die zum Raum gehören
Xxx xxxx Xxxxx, Xxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxx xxxxx Xxxxxxxxxxxx x xxx. xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX x xxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx.
Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, "xxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx. Xx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxx xxxx, xxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx" xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXXX xxxxxx.
c) Gegenstände, die der Ausschmückung des Raumes dienen
Xxx xxxx xxxx Xxxxxx, Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxx x. xx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxx xxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx xx xxxx xxxxx xxx, xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx "xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
d) Gegenstände, die mit einer beruflichen Nutzung vereinbar sind
Xxx xxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxx, Xxxxx, Xxxxx, Xxxx, Xxxxx, Xxxxxx, Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxxxxxxxx xxxx xxx Xxxxxx xxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
Xxx "Xxxxxxxxxxx" xxxxxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx.
e) Teppiche im Arbeitszimmer
Xx Xxx Xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxx, xxx Xxxxx xxxxxxxxxxx. Xx xxxx xxxxxxxx xxxx "Xxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx "xxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxx xxxx.
- Xxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxx xxxx xx xxxx xxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxx xxxxx x xxx xxxx xxx xxxxx Xxxxxxxxxxxx x xxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxxx xxxxxxxxx. Xxx Xxxxxxx xxx xxxx xxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxx xxxxxx xxx Xxxxxx xxxxxxx xxxxxxxxxxxx.
- Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, "xxx xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx. Xxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxx" xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx.
- Xxxx xxxxxxxxxx xxx Xxxxxxx xxxx xxxxx xxx xxxxxxxx xxx, xxx xx xxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. Xx xxx xxx Xxxx xxxxxx xxxxxxxxxxxx!x xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, "xx xxxxxxxxx xxxx xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx" xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx xxx XXX xxxxxxxxxxx. Xxx Xxxxxxx xx Xxxx xxx x.xxx XX xxx xxxxxxxx xx xxxxxxxx xxx xxxxx xxxxx xxxxx xxxxxxxxx.
Xxx XXX xxxxx xxxx xxxxxx xxxxxxxx: "Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xxxx xx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx, xxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx, xxx xxxxx xxxxxxxx xxxxx Xxxxxxx xxxxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx:
- XxxxxxxxXxxxxxx xxxx x.xxx XX xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx
- XxxxxxxXxxxxxxxxxxxxx xxxx x.xxx XX xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXXX xxxxxx
- XxxxxxxxXxxxxxx xxxx x.xxx XX xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx
- Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXxXX xxxx X. xxxx
- Xxxxxxx xxxx x.xxx XX xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx
- XxxxxxxXxxxxxx xxx x,xx xx xxxx x.xxx XX xXXXxXxxxxx xxx x.xx.xxxx, XXXxXX xxxx X. xxxx
Xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx, xxx Xxxxx xxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxxxxx.
Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx |
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Xxxxxxx Xxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxx xxx XXX xxx xxx |
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6. Aufwendungen für die Renovierung des Arbeitszimmers
Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx xx xxxxxx Xxxxx. Xxx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxx xxxxxxxxx.
XXXXXXXXX: Xxxx Xxx Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx Xxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, x XX xxxxx, XX xxxx X. xxxx.
Xxxx Xxxxxx: Xxxxx Xxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx x. X. xxx Xxxxxxxxxxxxxx xxxxxxxxx.
7. Aufwendungen für die Herrichtung des Arbeitszimmers
Xxx Xxxxx xxx, xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xx xxxxxxxx Xxxx xxx xxxxxxx Xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:
- Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xx xxxxxx xxxxx xxxxx Xxxxx, xx xxxx xxx xxxxxxxxxxxxxx Xxxx xx xxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx xx xxx Xxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxx xxxxxx xxxx. "Xx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx xxxx xxxx xxx xx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxxxx, xx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xx Xxxx xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx, xxxxx xx xxxxx xxxxx xx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
- Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xx. X. xxx xxxxx Xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx.
- Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xx. X. xxx Xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
Xxxxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxx xxx Xxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxx Xxxxx xxxxxxx xxxx, Xxxxxx xxxxxxxxx xxxxxx, xxxx Xxxxx xxxxxxxxxx xxxx, xxxx xxxx Xxxx xxxxxxxxx xxxx.
Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx xxxxxxxx, xxx xxxxxx xxxx xxxxx xxxxxxxxx xxx: Xxx xxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxx xxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx xxx xxx XxXxXxxx xxxx xxx Xxxxxxxxxxxxxx xXX Xxxxx xxx x.x.xxxx, XXX xxxx X. xxxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxx XX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
XXXXXXXXX: Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xxx xxxxxxxxx x.xxx XXX xXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx xxxxxx Xxxxx xxxx xxxxxxxx xxx x.xxx XXX xxxxxxxx xX xx.x Xxx. x XXxXx.
Xxxxxxxx:
Xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx. Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xx xxxxxxx xxxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxx xxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
Was gilt für Mieter?
Xxxxx Xxx xxx Xxxxxx xx Xxxxx Xxxxxxxxxxx xxxxx Xxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxxx Xxxxxxxxx: "Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxx, xxx Xxx xxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xx xxxxx xxxx xxxxxxxxxxxx xxxxxx xx, xx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx:
- Xxxxx Xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx, xx xxxx Xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, x. X. xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxx xxx xxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx.
XXXXXXX: Xxxx Xxxxxxxxx, xxx xxxxx Xxxxxxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxx xxxx xxx x.x.xxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx x x xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXxXx.
- Xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, x. X. xxxx xxx xxx xxxxxxxxxx xxxxx, xx xxx xxxxx xxxxxxxxxx, xxxx Xxx Xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx.
8. Wie Sie Ihre Arbeitszimmerkosten steuerlich geltend machen
Xxxxx Xxx Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxx xxxx Xxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxx: xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx "Xxxxxxxxxxxxx xx. Xxxxxx".
Xx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxxxx:
x XxxxxxxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xXXXx
x XxxxxxxxxxxxxxXxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xXXXx
Xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxx xxxx xxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxx Xxxxxx Xxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xx xxxxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx xxxxxxxxxx Xxxxxx" x xxx Xxxxxx.
xXXXxXxxxxxx xxx xx.x.xxxxx xxxxxxxx xxx xxx.xxxxxxxxxxx.xxx
9. Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist
Xxx Xxxx "Xxxxxxxxxxxx" xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxx. Xx xxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxxxxxxx: Xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxx Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxx xxxx Xxxxxxx, xxxx xxxxx xxxxx xxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx xxxxxx. Xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxx. Xxx xxx xxx "Xxxxxxxxx" xxxxx xx xx.
Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxx, xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx. Xxx xxxxxx: Xxxxx Xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxxxx, xx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx.
Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxx XxX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx.Xx xx xxxxxxxxx xx xxxxx:
- Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx xx.
- Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xx xxx x xxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx.
Xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xx xxxxx xx xxxx xxxxx "Xxxxxxxxxxxxxx", xxxxxxx xxx xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx. Xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxxxxx Xxxx xxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxx xxx XxX x xxxx xxxxxxx Xxxxxxxx x xx xxxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXxX xxxx, XXxXx xxxx XX X. X. xxxx. Xxxx xxxx xxx Xxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxx xx xxx xx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx.
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Xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxx xxx xxx xxxxx xxxxxx "Xxxxxxxxxxxxxx", xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx xx xxxxxxx. Xxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxxxxx.
a) Das Arbeitszimmer befindet sich im eigenen Heim
Xxxx x: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
Xx xxxxx xxxxxx xx, xxx xxxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx xxx.x xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxx
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Xxxxxxxx xx Xxxx xx:
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Xxxx x: Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx
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b) Das Arbeitszimmer befindet sich in einer Mietwohnung
Xxxx x: Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx
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10. Homeoffice-Pauschale und Tagespauschale
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a) Regelung 2020 bis 2022
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b) Regelung ab 2023
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