Der Besuch eines Lehrgangs oder einer Meisterschule zur Vorbereitung auf die Meisterprüfung ist nicht nur langwierig und arbeitsintensiv, sondern auch sehr teuer. Da stellt sich die Frage, ob das Finanzamt wenigstens einen Teil der Kosten übernimmt.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

1. Aufwendungen für Meisterlehrgang und Meisterprüfung

Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxx xx, xx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxxx, xxxxxxx xxxxx xxxx, xx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx. xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxx, xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxx xxxxxxx, xxx xx Xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxx xx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx:

  • Xxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx.
  • Xxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx xxx.
  • Xxxxxxx xx xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxx.
  • xxxxxxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx.
  • Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxx, xx xxxx xxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xx Xxxxxxxx xxxxxxx
  • Xxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXXXX: Xxxxxxxx Xxx xxx Xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx, xxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxx Xxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxxxxxxx Xxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxx: Xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx

Wenn die Ausgaben im Jahr höher sind als die Einnahmen

Xxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx, x.x. xxx Xxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxx, xxxxxxx Xxx xxxxxx xxxx Xxxxx Xxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxx xXxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxx Xxxxxxxxx xXxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxxx x xXxxxx xxx xxxxxxxxxx. Xxxxx Xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxxxx Xxx xxxx xxxx "x" xxx xxx xxxxxxx xxx Xxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xx. Xxxx xxxxxxxx Xxx xxx Xxxxxxxxx xxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxx xxxxx Xxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxx xx xxx Xxxxxx X xxx xxx Xxxxxxxxxx xx.

Keine Kürzung der Werbungskosten um den Meisterbonus

Xx Xxxxxx xxxxxxx xxxx xxx x.x.xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xx.xx.xxxx. Xxxxxx xxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xx x.x.xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxxxxx. Xx XxxxxxxxxxXxxxx xxx xxx XXX xx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxx xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, xx X xxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, X xxxx.x.xxxxxxx Xxxxx.

2. Aufwendungen für die Anfertigung des Meisterstücks

Xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx:

  • Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxxx xxxxxx "xxxxxxxxxxxx" xxx xxxx xxxx xxx Xxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxx "xxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x.x.xxxx xxxxxxx xx Xxxxx. Xxx xxx xx xxxxxxxxxxx XxxxxxxXxX xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx "xxxxxxxxx", x. x. xxx xxx xxxxxxxxxxx Xxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx xxxxxx xxx XxX, xxxx xxxx xxx xxxxxxxxx XxXxXxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx.

Xxx xxxxxxxxx XxX xxxxxxxx:
Xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx
Xxxxxxxxxxxxxxxxxxx

XXXXXXX: Xxxxxx xxx xxxx Xxxxxxxxxx xxx XXX "xxx xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xx xxx Xxxxxx xxxxxx xxxxxxxxxxxxx xx xxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx, xxx xxx Xxxxxxxx xxxxx XxX xxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx:
Xxx Xxxxxxxxxxxxxxxx Xxxx Xxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxxxx xxxx. Xxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xx. Xxxxx, xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxx

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx, xxxx xxx Xxxxxx

Xxx XxxxxxxXxX xxxxxxxx xxxxx: x.xxx XXX : xxx x

Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx x Xxxxxx

x.xxx,xx XXX

xxxxxx

xx,xx XXX

Xxx Xxxxxxxxxxxxxx xxxxxxxxx: x x xx,xx XXX x

xx,xx XXX

3. Auswirkung auf Kindergeld und Kinderfreibetrag

Xxxx xxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx, xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxxx xx xxxx xxxx Xxxx xxxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxxxxxx xx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxxxxx xxx Xxxx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx. Xxxxx xxxxxx xx xxxxx Xxxxx, "xx xx xxxx xx xxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxx. xx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxx xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxxxx xxxxxxx:

  • Xxxx Xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx.
  • Xxx xxx Xxxxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxxx xx Xxxxx xxx xxx xxx x xx xxx Xxxxxxxxxx xxx xxxx x xxxxx Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxxxx xxxxxxxx xxx Xxxxxx xxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx, xxxxxx xxx Xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx. XXXXXXX: Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxx xxx xxxx:

Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxx" xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx. Xx xxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx xxxxx xxxxxxxxx "Xxxxxxxxxxxx xxx Xxxxxxxxxx". Xxxxxx xxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx "Xxxxxxxx" xxxxxxxxxx xxxxxx, x. X. xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx XxxxxxxxxxXXxxxX, xxxxxxx xxx XxxxxxxxXXxxxX xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xx xxxxxxxx xXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx.

4. In welchem Jahr mindert ein Zuschuss die Werbungskosten?

Xxx XxxxxxxxxxXXxxxX, xxxxxxx xxx XxxxxxxxXXxxxX xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xx xxxxxxxx xXxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxxxxx xxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxx xxxx xxx xx xx Xxx. x XXxX, xx xxx xx xxxxxx:xxxxxx"Xxxxxxxx xxxxxxx, xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx ...".

Xxxx xxxxxxxxxx, xxx Xxxxxxxx xxxx xx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xx xxxxxx xxxx xxx Xxxxx, xx xxxxxxx Xxxx xxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xx xxx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx, xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxxxxx. Xxx xxx Xxxx xxx Xxxxxxxxx xxxxx xx xxxxx xx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxx, Xxxxxxxx xxxxxxxxxxx.

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

XXXXXXXXX: Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxx xxx, xxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx xxx.

5. Darlehenserlass beim Meister-BAföG ist steuerpflichtig

Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx xxxx xxxxxxxxxx, xxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.xxxxxxXxxxxxxxXXxxxXx. Xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xx xxx Xxx. x XXXXxx

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

  • Xxx Xxxx: Xxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXXx. Xxxxxxxxx xxxxx xxx xxx XxXxXxxxxxxx xxx. Xx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxx x xxx xxx Xxxxxxxxxxx: Xxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxx. Xxx Xxxxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxxx xxx XXXxXxxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxx xxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx. Xxxxx xxx xxx xxxx XXXX xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxx xxx XxXxXxxxxxxxx xxxxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx.
  • Xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxxxxxxxxxx xxx xxxxxxxxx xxxxx xxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxx xxx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx.