- Liste von begünstigten und nicht begünstigten Handwerkerleistungen (PDF)
- Vordruck: Bescheinigung über anteilige Aufwendungen bei Wohnungseigentümern, Mietern und Heimbewohnern (PDF)
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1. Verbesserte Steuervergünstigung für Handwerkerleistungen
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2. Welche Handwerkerleistungen begünstigt sind
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Anrechnung von Versicherungsleistungen
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Schornsteinfeger
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Überprüfung des Feuerlöschers
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Reparatur und Wartung von Haushaltsgegenständen
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Stimmen des Klaviers
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Dichtheitsprüfung von Abwasserleitungen
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Arbeiten im Garten
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Prüfarbeiten, Gutachtertätigkeiten
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Entsorgungsarbeiten
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Reparaturen von Elektrogeräten
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a) Begünstigt sind nur Arbeitskosten
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b) Begünstigt sind Erhaltungsaufwand und Herstellungsaufwand
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Xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx
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Xxxxx xxxxx Xxxxxxxxxxxxx
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Xxxxxx xxxxx Xxxxxxxxxxxx
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c) Nicht begünstigt sind Arbeiten im Zusammenhang mit einer Neubaumaßnahme
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d) Begünstigt sind Arbeiten nur "in" der selbst genutzten Wohnung
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Arbeiten im Handwerksbetrieb
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Arbeiten außerhalb der Grundstücksgrenzen
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Ausbaubeiträge für die Gemeindestraße
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Anschluss an Abwasserentsorgungsanlage
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Keine Steuervergünstigung
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e) Begünstigt sind Arbeiten auch in der ausländischen Wohnung
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f) Begünstigt sind nur Aufwendungen, die nicht anderweitig absetzbar sind
Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxx xxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx
- xx xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxx xxxx xxxxxxxxx, xxxx xx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx". Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxx Xxxx xxxx xxxxxxxxxxxxxxx xxxxxx.
- xx xxxxx xxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
- xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxxxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.
XXXXXXXXX: Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, xx xxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxx x xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx x xxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxx
- Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xx xxxxx Xxxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.
Xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxx Xxxxxxxxxxxx, "xxxxxx" xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxx xxx Xxxx, xxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxx xxxx
- Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx XXxXx. Xxxx xxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.
XXXXXXXXX: Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxx xx x, xxx. x.xxx XXX, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxx. Xxxxx xxxx xx Xxxxx Xxxxxxx xxxxxxxxxxx, xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
g) Begünstigt sind nur Baumaßnahmen ohne öffentliche Förderung
Xxxxx xxxxxxxxxxx xxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx xxx XXxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxXxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx.
Xx XXxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxx Xxxxxxxxx xxx XXxxXxxxxxxxxx xx xxxxxxxxxx xx xx xxx xx xxx Xxxx xxxxxxxxx. Xx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, x. x. xxx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxx x xxxxxxxxxx. Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xx.xx.xxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx xx.xx.xxxxx.
Xx xxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxx xxxxxxx xxxxxx xxx xxx Xxx. x XXxX, xx xx Xxx. xxx Xxxx x XXxXx.
Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx, xxx x.X. "Xxxxxxxxxxxxx xxxxxxx" xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx x.X. xx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxx. Xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxx. Xxx xxxxxx Xxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx.
XXXXXXXXX: Xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxxx. Xx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.
XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx xx.x.xxxx, XX xxxxxX xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx, xxx xxxxx xx Xxxxx xxxxxxxxxx xxxx. Xx Xxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxx xxx XxXxXxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxx.
3. Wer die Steuervergünstigung beanspruchen kann
Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx. Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx Xxxxxxxx xxxxxx.
XXXXXXXXX: Xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx: Xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.
a) Wohnungseigentümer
Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxx xx xxxxxx xxxxxxxxxx xxx, xxxxxxx xxxxxx xxx xxxxxx xxx Xxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxx.
Xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx xxxxx xxx Xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
Xxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxx Xxxxxxxxxxxxxxxx
- xxx xx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx,
- xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx
- xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx.
XXXXXXXXX: Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.xxxxxx
xxxxxxxXxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXx.
Xxxxxxxxxxxxxx: Xx xxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxx xxxx
- Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxx xxxxxxxxxxx xxxxxx, xxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxxx xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xx.
- Xxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx.X. xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx,
- Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xx.X. xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.
- Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx. Xx xxx XXXxXxxxxxxxx xxxxxx xx:" Xx xxx xxxx xxxx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xx xxx Xxxx xxxxxxx xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx."xxxxxxxxxxxxXxxxxxxx Xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxx.
b) Mieter
Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxxx xxxxxx xxxxxxxxxx xxxxx, x.X. xxx Xxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxx.
Xxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xx xxxxxxxxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
XXXXXXXXX: Xxxxxx xxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, x.X. Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxxxx xxxxxx xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxx, xx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxx xXXX Xxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xx. xxxxxxxxx.xxxxxxXXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx Xxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxx.xxxxxx
Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxx
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Xxx xxxx xxxx, xxxx xxx Xxxxxx xxxxxx xxx xxx Xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxx
Xx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx. Xx xxxxxxx Xxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxx xxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxx, xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxx xXxxXxx. Xxxxxx xxx Xxxxxxx xxxxx.
Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxx xxx. Xxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxx, x.X. Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.
Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxx xx xxx XXxX xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxx x xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.
c) Auftraggeber-Pool
Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx. XxxxxxxxxxxxxXxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxx, xxxxx xxxxx xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx. Xxxxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxXxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx x.x. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx Xxxxx xxx.
d) Heimbewohner
Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxxxxx, xxx xx xxxxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxxx xxxxxx xxx xxxxxx, xxxx xx Xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx.
Xxx Xxxxxxxx xx xxxxx Xxxx xxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xXxx, Xxxxxx, Xxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxx xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx, xxxx xx xxxx xxxxxxxxx xx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxx.
Xxxx xxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxxxxx xx Xxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx xXxxxx xx.
e) Wohnungsnutzer bei unentgeltlicher Überlassung
Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxxxxx xxxx Xxxxxxx xx Xxxx xxxxxx Xxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxx xxx xxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxx, xx xxx xx xxx xxxxxx Xxxxxxx xxx xxxxxx Xxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxx xxxxxx Xxxxxx xxx xxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXxX xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxx, xxx xxx Xxxx xxxxxx Xxxxxx xxxxxxxx. Xx xxxxx xxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxx xxxxxx Xxxxx xxxxxxx xxx xx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx x xxxx xxxxxxxxxxx Xxxxxxxxxxx x xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxx XXX xxx xxx Xxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx.
- Xxxxxxxxxxx: Xxx Xxxxxxxx x.X. xxx xx xxx XXxX xxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxx xXxxxxXxxxxxxxxxx xxxx xxx Xxxxxx xxxxx. Xxx Xxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx, xxx xxxxx xxxxxxxx xxxxx xxxxxxxxx. Xx xxx xxxx xxxx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxx xxxxxx Xxxxxx xxxxx xxxxxxxxxxxx xxx, xxx Xxxx xxxxx Xxxxxx xxxxxxxx xx xxxxxx xxx xxx xxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx Xxxx xx Xxxx xxx.
XXXXXXXXX:xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxx xxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx X xxxx, xxxx, Xx. xxx. Xx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxxxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xx xxx Xxxxxxxxxxx xx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx. Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx.
4. Wie hoch ist die Steuervergünstigung?
Xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxxxxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.
Xxx xxxx xxxxx xxx xx x.xxx XXX xxx xx x, xxxxxxxxxx xxx XXX xx Xxxx xxxxxxxxxxx.
Xxxxxxxxx: Xxxxxxxx xxx xxxxxxxxxxxx
Xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx: Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx xxxxxx, xxx xxxxx Xxxxxxxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxx Xxx xxxx Xxxxxxxxx xxxx XXX xXxx xxx Xxxxxx! Xxxx Xxxxxxxx xxxxxxx xxxxx!
Xxxx xxxx xxx xx xxxxx xxxx xxxxxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxxx, xxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxxx xxx XxxxxxxXxxxxxx xxxxxxx xxxxxx, xxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
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Xxxxxxxxx xxxx xxxxx xxxx xxxxxx Xxxxxx xxxxxxxxx
Xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxx Xxxxx xxxxxx, xxxx xxx xxxxx xxxxxxx Xxxxxx, x.x. xxxxxxx xxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxx Xxxxxx, xxxxxxxxx xxxxx. Xxxx xxxxxxx xxxxxxx xx xxxx xx xxxxxx Xxxxxxxxxxxx, xxx xx "xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xx, Xx. xxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxx Xx. xxx XX Xxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
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5. Was Sie zum Steuerabzug wissen müssen
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Xxxxxxxx:
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Wie Sie den Steuerabzug beantragen
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Abzugshöchstbetrag wird nicht zeitanteilig gekürzt
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Steuerabzug erfolgt im Jahr der Zahlung
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Xxxxxxxx:
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Wie der Steuerabzug bei Einzelveranlagung erfolgt
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Wie der Steuerabzug bei nichtehelicher Lebensgemeinschaft erfolgt
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Wie Sie den Steuerabzug bereits während des Jahres bekommen
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Steuerabzug auch durch Rücktrag oder Vortrag in anderen Jahren möglich?
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Begünstigt sind Handwerkerleistungen neben haushaltsnahen Dienstleistungen
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6. Handwerkerleistungen als außergewöhnliche Belastungen
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Xxx Xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxx xx Xxxxxxxx:
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7. Keine Doppelförderung bei energetischer Sanierung
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8. Handwerker hat keine Pflicht zur Steuerberatung
Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx xxx Xxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxx xxxxxxx x.xxx XXX xx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx XXxXx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx!
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9. Zeitpunkt des Kostenabzugs bei Mietern und Wohnungseigentümern
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Regelung der Finanzverwaltung mit Wahlrecht
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Die aktuelle Auffassung des Bundesfinanzhofs
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10. Möglichkeit zur "Nachbesserung" bei fehlenden Unterlagen
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11. Fotovoltaikanlagen: Abzug von Handwerkerleistungen nach § 35a EStG
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