Steuerliche Vergünstigungen für Kinder

1. Kindergeld, Kinderfreibetrag, BEA-Freibetrag

Xxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx x xxxxx xxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxxxxxxxxxx xxxx xxxxxxxx, xxxx xxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxx xXxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxxxx.

Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xx. Xx xxxx xxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxx, xx xxx xxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXX: Xxxxxxxx xxxxx xx xxxxxxxxxx Xxxxx xxxxx xxx XxxxxxxXxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxxx xxxxx xx Xxxxx xxxx xxxxxxxx xx xxx XXX xxxxxxx, xxx. Xxxxxxxxxxx xxxx xxx x Xxx. x XXXXx xx xx Xxx. x Xxxx x XXxXx. Xxx xxxx xx xxxx xxxx xx xxxxx Xxxxx. Xxxxxx xxxxxxxx xxx XXX xxxxxxxxxxxx xxx xxx "Xxxxxxx XxxxxxxXxxxxxxxxxxxxxxxx"x.xxxxxx

XXXXXXX xxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx xxxx" xx Xxxx xxxx xxxx xxxxx Xxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxxxxxx xxx xx Xxx. x Xxxx x xxx x XXxX xxx xxxxxxxxx Xxx.xxxxxxx XXXXx.xxxxxxXxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxx Xxxx, xxxx xxx xx Xxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx. Xxxxxx, xxxx xxx xx Xxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxx xx xxxxx xxxxxxx Xxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xx xxxxxxxxxx Xxxxxxx xxxxxx Xxxxxx xxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx:

xxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx xx. Xxxxxxxxxx, xxx

• xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx: "xxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx".
• xxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxx xxxxxxxxx.
• xxxx Xxxxxxxxx xxxxxxxxxxxxx, xx xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx.
• xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx: Xxx xxxx xxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx "xxxxxxxxxx", Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

xxx Xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxx xxxx Xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.

xxx Xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxxxxx xx xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxxxxx xxx.

Xx xxxx xxx Xxxxxxxxxxxxx:

• Xxxxxxxxxx xxxx xxxx xxxxx Xxxxx xxxxxxx, xx xxx xxxxxxxxxx xx xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxx xxx XXXxXxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx xxxxx Xxx xxxxxxxxx, xx xxx Xxxxxxxxx.

Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxxxx xx, xxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx.

XXXXXXX: Xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx, x.X. xxxx xxx Xxxx xx Xxxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx, xxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxx xxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xx xx. X. Xxxxxxxxxxxxxxxxxxxxxx xx xxxx, Xxxxxxxxxxxxx.
Xxxxxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx, x. X. xxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

Eigenes Einkommen des Kindes

Xxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xx Xxxx xxxx xxxx: x.xxx XXXx. Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx xx x XXX xxxxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xXxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx

• xx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxx xxxxxxxxx,
• xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx Xxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx.

Xx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxx xx xxxxxxx Xxxxx xxxxxxx xxx, xxxxxxx xx xx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx. Xx Xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxx, xx xxx xx xxxxxxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx.

Günstigerprüfung in der Steuerveranlagung

Xxx Xxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXXxXxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxx xxxxx, xx xxxx Xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxx. Xxx xxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xx xx XXxXx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx:

• Xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxx xx xxxxxx xxxx Xxxxxxxxxx.
• Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xx xxx Xxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx.

2. Kinderbetreuungskosten

Xxxx xxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxx. Xx xxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xx xxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx. Xxx xx xxxxxxx Xxxx xxx xx xxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx x xxxxx xx xxxxxxxxxx Xxxxxxxx x Xxxxxxxxxxxxxx xxxx. Xxxxxxxx xxx xxxx xx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx "Xxxxxx Xxxx" xxxxx xx xxxx xxxxx Xxxxx xxxxxxxxxxx.

Xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx x xx xx xx XXxX. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx XxxxxxXxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxx xxxxxx Xxxx xxxxxx xxxxxxxxx. Xxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxx!

Xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

• Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx.
• Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxx xxxx.
• Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx Xxxxxx xx xxx Xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xxxx Xxxxxxx, xxxxxxxxxx x.xxx XXX xxx Xxxx xxx Xxxx, xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxx XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx.

3. Ausbildungsfreibetrag

Xxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxxxx" xxx xxxx xxxxxxxx, xxxx xxx Xxxx

• xxx xx. Xxxxxxxxxx xxxxxxxxx xxx xxx
• xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx.

Xxx "xxxxxxxxxx" Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx xxxxx xxx xxx. XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxxxx: Xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx.

4. Entlastungsbetrag für Alleinerziehende

Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxx XXxXx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx, xxx xxxxxxxx Xxxxxx xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "xxxx" Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxxx Xxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx, xxx xxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxxx "xxxx" Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxx x.xxx XXX xx Xxxx.
Xxxx xxxx xxx xxxx xxxx xxxx:xxxxxxXxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx xxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxxx Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx x.xxx XXXxxxxxxxxx x.xxx XXX xxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxxxxx xxxxxxxxxxxx.xxxxxx
Xx xxxx xxxx:xxxxxxXxxxxxxxxXxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx XXX xxxxxxxxx xxx x.xxx XXX. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxx XXX xxx xxx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.xxxxxx

Xxxx xxxx Xxx xxxxxxx Xxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx. Xx xxxx xxxxxxxx xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxxxx:

• Xx Xxxxx Xxxxxxxx xxxx xxxxxxxxxx xxx Xxxx xxxxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxx, xxx xxx Xxxxx xxxx Xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxx.
• Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx

5. Behinderten-Pauschbetrag

Xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xx. Xxxxx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx Xxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x. x. xxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx XxxxxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xxx "XxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx" xx xxx x.x.xxxx xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xXxXx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, x.x. xxxx Xxxxxxxxxxx xxxxxxx xx xxxxx XxX xxx xx xxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxxxxxXxxxxxxxxxxx.

6. Pflege-Pauschbetrag

Xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxxx Xxxxx xxx XxxxxxxXxxxxxxxxxxx xx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx "X" xxx xxxx xx xxx Xxxxxxxxxxx XXX xxxxxxxxxx xxx xxx xxx Xxx. x XXxXx.

Xxxx xxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx "X" xxxx xxx Xxxxxxxxxxx XXX xxx XxxxxxxXxxxxxxxxxxx xxx xxxx, xxxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx Xxxxxx xxxxx xxxxxxx: Xxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx xxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxx: Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxx xxx "Xxxxxxxxx" xx xxxxxx xxx. Xxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX xxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxx xxx xxxxx xx xxxxx xxxxxxxxx Xxxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx xxxx xxx xx Xxx. xxx XXxX xxxxx.

Xxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxx XxxxxxxxxxxxXxxxxxxxxxxx xxx xxx XxxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxx xXxxxxxx, XXxXxXxxxxxxxx xxxx, xx xxx Xx. xxx.

XXXXXXXXX: Xxx XxxxxxxXxxxxxxxxxxx xxxxx Xxxxx xxxx xxxx xx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx xxx xxx Xxx xxx Xxxx xx xxx Xxxxxxxxxxx xx xxxx xxxx Xxxxx xxxxx. xxxxxxxxx: Xxx Xxxxxxxxxx xxxx xxxxx xxx XxxxxxxXxxxxxxxxxxx xx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx XXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxxXx xxxxxxx, XXX xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx xxxxx Xxxxxxxxxxxx xx Xxxxx.

7. Hinterbliebenen-Pauschbetrag

Xxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx, xxx xxx XXX xxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx: xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xxx Xxx. x XXxXx. Xxxxx xxx Xxxx xxxxxxx xxxxxx Xxxxxxxx xxxxx, xxxxxxx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx, x. x. xxxxxx xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx, xxxx Xxx xxxx xxx Xxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxx. x XXxXx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xxxx xxxx xx xxxxxx Xxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xxxxx xX xxx Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx XxxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx.

8. Steuerermäßigung für Unterhalt

Xxxxx Xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xxxxxxxx. Xxx xxxx

• xx xxx Xxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxx xxx.
• xx xxxxxx Xxxxxxxxxx xxx Xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxx, xxxxx xx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxx xxxxxx.
• xxx xxxxx xxxxxxxxxx Xxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
• xx xxxxx xxxxxxxxxx Xxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx.
• xx xxx, xxxx xxxx xxxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx Xxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxxx, xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx Xxx xxx Xxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx: Xx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxx xX xxx.x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.

9. Steuerermäßigung für Schulgeld

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xx xxxx xxxx Xxxxxxxx xxxx Xxxxxxxxx:

Xxxx xxxx xxxxxx xxxxxxxx Xxxxxx:

• Xxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xx XXXxXxxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxxxx xxxxx Xxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxx xxxx.
• Xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxx xxxx xxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxx xxxx xxx x.xxx XXX xxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxx.
• Xxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxx: Xxxxxxxxxxxx xxx xxxxxxxx xxx xxxx, xxxx xxx Xxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxxx.

XXXXXXXXX: Xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxxxxxxx, xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx.

10. Kinderzulage zur Altersvorsorgezulage (Riester-Förderung)

Xxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxxx xxx xxx Xxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxx xx, xxxx xxxx xxx Xxxxxx xxx Xxxxx xxxxxxxxxx xxxxxx xxxxx xx, xx XXxXx.

xx Xxxxxxxxxxx xxxxx xx Xxxxxx xxxxxxxx xx xxxx xxxxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxx xxx XXX, xxx xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxxx xXxxxxxxxxxxxxxxxxXxxxxx.

xxx Xxxx Xxxxxx, xxx xx xxx x.x.xxxx xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx XXX.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxx: Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

11. Kinderermäßigung bei Solidaritätszuschlag und Kirchensteuer

Xxxx xxxx Xxxxxxx xxx XXXxXxxxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx, xxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. Xxxxxxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxx xxx Xxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxxx xxxx xxx xx xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

Xxxxxxxx:
Xxxx Xxxxxxx xxx xxxxxxxxxxx xxx xxx xxxx Xxxxxx. Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx.xxx XXX. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxx xxxxx

XXXXXXXXX: Xxxx xxxx Xxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xx xxxxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxxx.

Xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxx XXXxXxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx "Xxxx xxx Xxxxxxxxxxxxxxxxxx".

XXXXXXX: Xx xxx x.x.xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx x,x Xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxx x,x Xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

• Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx: Xxx xxxx xxx xxx Xxxxxxxxxxxxx

12. Kindervergünstigung bei außergewöhnlichen Belastungen

Xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx" xxxx xx xx XXxX xxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xx, xxx xxxx xxxx xxx Xxxxx Xxxxx Xxxxxxxxxx, xxx Xxxxxx Xxxxx Xxxxxx xxx Xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx.

Xxx "xxxxxxxxx Xxxxxxxxx" xxx Xxx Xxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxx xxxxx. Xxxx xxxxxx xxxx, xxxx xxxxx Xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxx "xxxxx xxx Xxxxx xxxxxx" xxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx Xxx Xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxxx, xxxx xxx Xxx Xxxxxxxxxx xxxx xxxxx x xxxxxxxxx xxxxxx x Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx Xxx xxx xxxxxxxx Xxxxxx:

Xxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxx xxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx: Xxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx

13. Kindervergünstigung bei Arbeitnehmer-Sparzulage und Wohnungsbauprämie

Xxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxx xxx, xxxx Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx.

xxxxxx

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x XxXXx.

Xxxxxx xx Xxxxxxxxxxxxxx xxxxx Xxxxxxx xxx XXXxXxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxx Xxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxx xxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxx, x.X. xxx Xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxx.

14. Kinderfreibetrag: Beantragung nur noch mit Identifikationsnummer des Kindes

Xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xx XXxXx. Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx. Xx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx. XXXXXXX xxx xx xxx x.x.xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx xxx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

Xxxx xx xxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxx xxxxx xxxxxxxx xxxx, xxxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx, xxxx Xxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxxxxx.