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1. Neue Steuervergünstigung: Der Ehrenamtsfreibetrag
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Ehrenamtsfreibetrag auch ohne Einnahmen aus gemeinnütziger Tätigkeit?
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Statt Ehrenamtsfreibetrag eine Zuwendungsbestätigung für Spendenabzug?
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Xxxxxxxx:
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Einzelheiten zum Ehrenamtsfreibetrag
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2. Welche ehrenamtlichen Tätigkeiten sind begünstigt?
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Diese Tätigkeiten sind begünstigt
Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx.x.
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Rettungssanitäter und Ersthelfer des DRK
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Amateursportler
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Aktive Mitglieder der Feuerwehr
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Vereinsvorstände
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3. Wie Aufwendungen berücksichtigt werden
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Xxxxxxxxxxxxx Xxxxxx x Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx |
x x XXX |
4. Wenn Tätigkeiten nach anderen Vorschriften begünstigt sind
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx
- xxxx xx x Xx. xx XXxX: xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXX,
- xxxx xx x Xx. xxx XXxX: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXX,
- xxxx xx x Xx. xx XXxX: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx.
XXXXXXX: Xxxxx Xxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxx, xxxx xxxx xxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxx xxxx, xxxx xx. Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx "xxx xxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx X. xxx.
Xxxx xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxx.
xxxxx Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxx xxxx xxx xxxxxxx Xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx xxxx, xxxx
- xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx,
- xxxxxxxxx xxxxxxxxx xxxxxx xxx
- xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxxx Xxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxx xxx xxxx xxxxxxxxx xx xxxxxx Xxxxxx xxxx xx xxxxx xxxxxxx Xxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx.
Xxxxxxxx:
Xxxxx Xxxxxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x.xxx XXX, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx XXX.
Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx |
x.xxx XXX |
Xx xxxxxxxxxx |
x xxx XXX |
Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx |
xxx XXX |
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x xx XXX |
Xx xxx xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxx, xxx xx xxxxxxxxxx xxx xx Xx. x XXxXx. |
Xxxxxxxx:
Xxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XXX xxxxxx. Xxxxxxxxxxxx xxxxx xx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxx, xxxx xxx xx xxxxxxxxx xx XXX xxxxxxx. Xx xxxxxxx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx XXX, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xx XXX xx Xxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx:
xxxxxxxxxxxxx xxxx XXX .x. xxx XXX xx xxx XXX
Xxxxxxxxxx xxx XXX .x. xx XXX xx xx XXX
Xxxxxxxx: xxx XXX
Xxxx xxxxx xxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxx xxxxxxxxxxx. Xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx, xxxx xx xxxx xx xxxx Xxxxxxxxxx xxxxxxx, xxx xxxxxxx xxxxxxx xx x Xx. xx xxxx Xx. xx XXxX xxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx:
- Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx x Xx. xx xxx Xx. xx XXxXx. Xx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x. X. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx.
- Xxxxxxxxx xxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx x xxxxxxxxx Xxxxxxxxxx xxxxxxxx x xxxxxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.
- Xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxx xxx x Xx. xx XXxXx.
XXXXXXXXX: Xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx Xxx xx xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx, xxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xx. xxx XXxXx xxxxxxxxxxx xxxx. Xxxx xxxx: XxxxxxxxxXxxx.
5. Kann der Ehrenamtsfreibetrag mehrfach beansprucht werden?
Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxx xxx Xxxxxx xxx xxxxxx xxxxxxxx, xxxx xxxx Xxx xxxxxxx Xxxxxxxxxxxx, xxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxx xxxx, xxxx xxxxxx Xxxxxx xxxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxxx. Xx xxx xxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx.
Xxxxxxxx:
Xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxx, xx xxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxxx xxx xxxxx xxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxxxxxxxx x.xxx XXX. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxx.
Xxxxxxxx:
Xxxx Xxxxx xxx xx Xxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxxxxx xx xxx XXX xx Xxxx. Xx xxxx Xxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx.
Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xX x.xx Xxx. xx XXxXx.
Xxxxxxxxxxxx |
Xxx xxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xx x Xx. xx XXxX xxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXXx xxxxxxxxxxx xx x Xx. xxx XXxX xXxxxxxxxxxxxxxxxxxx xxx xxx XXXx xx xxxxxxxxx Xxxxxxxxxxxx ........... xxx xxx Xxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx ............................................................................. xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx x xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx x xxxxxxxxxxxxx Xxxxx xxx ................ XXX x xx Xxxxxxxx xxxxxxxx xxxx xxx. xx Xxxxxxxx xxxxxx xxxxx. .......................................................... ......................................................... xXxx, Xxxxxx xXxxxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxx xx xxxxxx Xxxxxx xxxxx. |
5. Wenn die Vergütung höher ist als der Ehrenamtsfreibetrag
Xx xxxxxx Xxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xx. X. Xxxxxxxxxxxxxxx, Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xx xxxxxx Xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxx xxx Xxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx:
Die Vergütung ist nur unwesentlich höher als die Aufwendungen
Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx "Xxxxxxxxxxxxxx" xxx xxx,xx XXX xxxxxxxxxx. Xx xxxxxx Xxxx xxx xxxxx xxxxxxxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
XXXXXXXXX: Xxx xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx xxx,xx XXX xx Xxxx. Xxx xxxxxxxx: xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxxxx xxxx xxx xxx,xx XXX, xxxxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xXxxxxxxxx xxx XxxXxx. XxxxxxXxxxxxxxxxxx xxx xxxxx xxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx xxxxxxxxx XxxXxx. Xxxxxxxxxxxxx xxx Xxxxxx xxxxx.
Die Vergütung ist wesentlich höher als die Aufwendungen
Xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xx. x XXxX xx xxxxxxxxxx. Xxx xxxxxxxxxx xxxx xxx Xxxxxx xxx xxxx xxx xxx XXX xx Xxxx. Xx xx xxxx xxxxxxx xx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.
Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxx xxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxx xxx,xx XXX xxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.
XXXXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxx x.xxx,xx XXX xx Xxxx xxxx XXX x xxx,xx XXXx, xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx. Xxx xxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX, xxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxx,xx XXX xxxxxxx xx xx Xx. x XXxX. Xxxxxxxx xxx xxxxx xxx XXX xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx xxx xxx,xx XXX, xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xx xxxx xxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx.
Xxxxxxxx:
Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xXxxx xx xxx x.xxx XXX xXxxx xx xx Xxxx.
xxxxxx |
Xxxx x |
Xxxx x |
Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx |
xxx XXX |
x.xxx XXX |
xxxxxxxxxxx |
x xx XXX |
x xxx XXX |
Xxxxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx,xx XXX xxxxxxx xx xx Xx. x XXxX xxx xxx xxxxxxxxxxx |
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Xxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xx Xxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx xxxxxx: Xx xxxx
- xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxx,
- xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx,
- xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xx XXxXx,
- xxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx, x. X. xxx Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x XXxXx.
Xxx xxxxx Xxxxxxxxxx xxx xxxx xxx xxx XXX xx Xxxx xxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx XXX xx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx xx x xx xxx Xxxxxxxxxxxxxxx xxxxxxxxx.
XXXXXXXXX: Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xx xxx XXX xx Xxxxx xxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx xxxx xxxx XXX x xx XXXx. Xxxx xxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx x Xxx. x XXX XXx.
Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx:
- Xxx Xxxxxxxxxx xxxx xxx xxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx, x. x. xx xxxxxx xxxxx Xxxxx xxx Xxxxxx xxx xx XXX xxxxxxxxxx.
- Xxx Xxxxxxxxxx xxxx xx xxxx xx xxx xxxxxx Xxxxxxx xxxx xxxxxxx xxxxxx, x.x. xxx xxxxxx Xxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xx xxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxx xxx. Xxxx xxx xxx xxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxx Xxxxxx xxxxxxxxxx xxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx.
7. Andere Steuervergünstigungen für ehrenamtliche Tätigkeiten
a) Ehrenamtliche Tätigkeit im öffentlichen Bereich
Xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxx x xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxxx xx xxxxxxxxxxxxx:
- Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx x Xx. xx Xxxx x XXxXx.
Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx. - Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx x Xx. xx Xxxx x XXxXx.
Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx. Xxxxxx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx, xx xxx xx xx Xxxxxxxxx xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx.
b) Ehrenamtliche Tätigkeit im Gemeinderat, Stadtrat, Kreistag, als Bürgermeister
Xxxxx Xxxxxxx xxxxx xx xxxxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxx, Xxxxxxxx xxx. xxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.
XXXXXXX: Xxxx xxxxx Xxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx Xx.
Xxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx x Xxx. x Xx. x XXX Xx, xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x x. X. x. Xxxx x XXX XXx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x Xxxx x Xx. x XXX XXx xxx. Xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXX XXXx.
Xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xx xxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xx, xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxxx X, X xx X xxxx Xx.
- Xxx xxxxxxxx Xxxxxxxxx xxx, xx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx x xxx Xxxxx, Xxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx.
- Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xX xx XX xxxxx Xx.
- Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xX xx X xxxx Xx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxx.
c) Ehrenamtliche Mitarbeit in Gewerkschaft, Berufsverband, Betriebsrat
Xxxxxxxx Xxx xxxxxxxxxxxx xx "Xxxxx" Xxxxxxxxxxxx xxxx "Xxxxx" Xxxxxxxxxxxxx, xx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxxxxxxx xxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxx Xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxx.
d) Ehrenamtliche Nebentätigkeit im Interesse des Hauptberufs
Xxxxxxxxxxxxxxxxx, xxx xxxxx Xxx xxx Xxxxx Xxxxxxxx xxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx.
Als Werbungskosten beim Hauptberuf anerkannt:
- Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx, xxx xxx xxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx, xxx xx xxx xxxxx Xxxxx xxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.x.xxxx, XXX xxxx X. xxx.
- Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxx xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
- Xxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxx Xxxxxx xxxxxxx xx Xxxxx xxx Xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx.
e) Ehrenamtliche Tätigkeit als Schiedsmann oder Schiedsfrau
Xxx Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxx xxx xx XXX xx Xxxxxxxxx x XXX, xxxxxxxxxxx xxxxx, xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx.
Xxxxxxxxxx xxxxxxx xx xxxx xxx xxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX. Xxxx xx xxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx x xx x Xx xxx Xx.
8. Außersteuerliche Vergünstigungen für ehrenamtliche Tätigkeiten
Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx xxx Xxxx. Xxx Xxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x. X. xxxxx xx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxx xxx, xx xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx.
Xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxx xxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx:
Xxx Xxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx.
- Xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx x.X. xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx.
- Xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx x.X. xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxx Xxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
xxxxxxXxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx:
Gesetzliche Unfallversicherung
Xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXXx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx:
- Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx Xxxxx Xxxxxx,
- Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxx, xxx Xxxx, xxxx Xxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx.X. xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx xxx.x,
- Xxxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxx xx.X. xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx,
- Xxxxxxxx, xxx xx Xxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx,
- Xxxxxxxx, xxx xxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xx.X. Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx.X. Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx,
- Xxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx.
Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxxx xxxxxxxx Xxxxxxxx xxxx xx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx:
- Xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx.X. Xxxxxxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx,
- Xxxxxxxx, xxx xxxx xx Xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx. Xx Xxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx.
Xxxxxxx xxx xxxx Xxxxx xxx Xxxxxxxx xxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxxxx Xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.
Gesetzliche Rentenversicherung
Xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xXXX XXx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
Xxxx xxxxxx Xxxxxxxx xxx x. X. xx xxx Xxx. x XXX XX xxxx Xxxxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxx, xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx.
Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xx xxx Xxx. x XXX XX xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx. Xxx xxxxx Xxxxx xxxx xxxxxxxxxx, xxxx Xxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx.
Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxx xxx Xxxxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxxx Xxxxxxxxx xxxxxxxx.
Gesetzliche Pflegeversicherung
Xx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x. Xxxxx xxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx, xxx xxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx.
Xxxx xxx xx xx Xxx. x XXX XX x. X. x. xx x Xxxx x Xx. xx, xx xxx Xxx. x XXX XX xxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx xxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxx.
Arbeitslosengeld I
Xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxx xxx XXX XXX xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx, x. x.
- xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx,
- xxxx xxxxxx xxxxxxxxxxx xx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxx xxx
- xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxx. Xxxxxxxxxxxxxxx.
Xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxx, xxxx xx xxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxx" xxx xxxxx Xxxxxxxxxxx xxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxx xxxxxxx.
Xxxx Xxxxxxxxxxxxx xxx XxxxXXXXXxXxxxxxxx xx x.x.xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxx xxxxx xxx, xxx xxxx xxxxxxxxxxx xxx xxx xxxXxxxxxxxXxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx.
Xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx.x.xxxx xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx:
Xxxx xx x Xxx. x xxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XXX XXX xxxx xxx
- xxxxxxxxxxxxx xxxxxxxxx xxxx,
- xxx Xxxxxxxxxx xxxxx xxx
- xxx xxxxx Xxxxxxxxxxxx xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx, xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx xx, xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx.
Xxx Xxxxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx x. X. Xxxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxx XXX xxxx xxxx: xxx XXXx xxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxX xx Xxxxxxxxxx xxx X x.xx XXxXx.
Xxx xxxxxxxxxx Xxxxxxxx xxx xxxx xx xxx Xxxxxx xxxxxxxx. Xxx xxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxxxxxxxxx.
Arbeitslosengeld II
Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx XX xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxx xxxx XXX XX xxxxxx, xxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxx xx x Xx. xx XXxX xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxx xx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx XX xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xx xxxxxxxxxx.
Freistellungsanspruch
Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xx xxx XXX xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxxx xx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxx xxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxx Xxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx.
Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxx xx xx xx Xxx. x Xx. x x XXxX. xx xxx XXX xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxx.
Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxx xxxxxxxxx xxx Xxxxxxxx xxx xxx x Xxx. x XXXx. Xxx xxxxxxxx xxxx xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xXXXx.
Ehrenamtliche Richter
Xxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxxx xx xx XXXX Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx xx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx.
Xxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx XxxXXx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx XXXx Xxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx. Xxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
Dienstrecht
Xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx. Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xxxxxxxxxxxx Xxxxxx Xxxxxxxx. Xx xxxx xx xxxx xxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxx.
Xxxx xxxxxxxx xxxxx xxxxxxx
- Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxxxxxxxxxxxxxxxxxx,
- Xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx, x. X. Xxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx x Xxx. x Xxxxxxxxxxxxxxxxxxxxxxxx,
- Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x Xxx. x XXX Xxxxxxxxxxxxxxxxxxx,
- Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, x. X. Xxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx x XXxxXx,
- Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx x XXxxXx,
- xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxx, Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx x XXxxXx,
- Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx x Xxxx x Xx. x xxx x XXxxXx,
- Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx x Xxxx x Xx. x XXxxXx.
Xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxxxxxx, x. X. xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxx xxx x XXxxXx.
Xxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxx xx xx xxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx.
Bevölkerungsschutz
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, Xxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xxx Xxxx, xxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx xxxx xxx Xxxxxxxxxx. Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx Xxxx xxx XXXxXxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxx xxx. xxx XxxxxxxxxxXxxxxxxxxxxx xxxxxxxx.
Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx.
Sportförderung
Xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx. xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx Xxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx.
9. Was ist eine ehrenamtliche Tätigkeit?
Xxx Xxxxxxxxx xxxx xxx Xxxxx: "Xxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx" Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx.
Xxx Xxxxxxxx "Xxxxxxxx", "xxxxxxxxxxxx Xxxxxxxxxx" xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxxxx xxxxxx xxx Xxxxxxxx xxxx xxxxxxx xxxxxxxxx.
- Xxx Xxxxxxx xxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxx, x. X. xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.
- Xxxxxxxxxx xxx xxx Xxxxxxx "xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx" xxx xxx xxx "xxxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxxx xxxxxxxxx.
- Xxx Xxxxxxx "Xxxxxxxx" xxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx.
Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxx xxxxx, xxxx xx xxx Xxxxx xxxxxxxxxxxxxxxx xxx. xxxxxxxxxx xxxxxxxxx.
Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxx Xxxxxxx, xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxx, Xxxxxxxxxx xxx xxx Xxxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxxx xxxx, xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxx xxx xxxx xxxxxx xx xxxxxxx. Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxxxx x. X. Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxx xxxxxx xxxx.
Xxxx xxxxxxxx xxxxxx Xxxxxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx: "Xxx xxxxxxx xxxx, xxxx xxx xxx xxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxx, xxxx xxxxxxxxx Xxxxxxx xxxx xxxxxxxx."
10. AKTUELL: Steuerliche Erleichterungen für freiwillige Helfer in Impfzentren und Testzentren
Xxx Xxxxxxxxxxxx xxx XxxxxxxXxxxxxxx xxx xxxx Xxxxxxxxxxxxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxx xxxxxxxxxx xxxxxxxxXxxxx xxxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx.
Xxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx xxx xx xxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. XXXXXXX xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xx xxxxxxxxxxx xXxxxxxxxxx XxxXxx xxx x.x.xxxx, xxxxxxxxX xxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxx:
- Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx XXXXxXxXxx xxxxxxxxXxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx xxxx: x.xxx XXXx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxx. Xxxxxx xxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxxx xxxxxx xxxxx XXXXXXXXXx.
- Xxxxxxxx, xxx xxxxx xx Xxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xx Xxxxx xxx xxxxxxxxx xxx XXX xxx xxxx: xxx XXXx xxxxxxxx xxxxxx, xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx.
- Xxxxxxxx xxxxxx xxxx xx xxxx xxx Xxxxx xxxx xxx xxxx xxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx, xxx xxx Xxxxx xxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xx x.xxx XXX xxx xxxx: x.xxx XXXx xxxxxxxx xxxx. Xxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xx XxxxxxxXxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx XXX xxx. xxx XXXx xxxxxxxx xxxxxx. Xxxx xxxx xxxx xxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxxxx XXXXXXXXXx.
- xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxxxx xxx xx x Xx. xx xxxx xxx XXxX xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx Xxxxxxx x xxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx! Xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xx xxxx xxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx x xxxxxxx xxx xxx Xxxxxxxxxxxx x xxxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.
XXXXXXXXX:xxxxxxXxx xxx Xxxxxxxxxxx xxxxxx xxxx Xxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx, Xxxxxxxxxx xxx x.x.xxxxx. Xx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxx xxxxxx Xxxxxxx xxxxx xxxxxxxx. Xx xxxx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxx xxxx xxxx xxx Xxxx xxxx xxxx.
11. AKTUELL: Steuerfreiheit für Tätigkeit als Aufsichtsrat einer kommunalen GmbH
Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xx xxx XXX xx Xxxx xxxxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX. Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx, xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxx xxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx XxxX xx xxxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.
- Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx XxxX, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xxx XXX. Xxx Xxxxxxx xx xxx Xxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx XxxX. Xxx Xxxxxxx xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxx xxx XXX. Xxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX, xxxx xxx Xxxxxxxxxx xxxx xx x Xx. xxx XXxX xx xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxx xxx xxxx xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx. Xxx XXX xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx.
- Xxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxxx xxxxx xx xx Xxx. x Xx. x XXxX, xxxxxxxxxx xxx xxx Xxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx XxxX xxxxxxx xxx, xx xxxxxx Xxxxx xxxx xx x Xx. xxx Xxxx x XXxX xxxxxxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx xxxxx Xxxxxxxxxxxxx xxx XX xxxxxxx xxx, xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX xxxxxx xxxxx xxxxxx xx, xxx xxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx, xxx Xxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxxx xxxx xxxx x xxx xxxx x xxx xxx XxxX xxxxxxx xxxxxx. Xxxx xxx xx x Xx. xxx XXxX xxxxxxxxxxxx Xxxxxxxxxx xxx x xxxx xxxxxxx Xxxxxxxxxxxxxxx x xxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx xxxx.
- Xx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxx xxx XxxX xxxxxxxx xxxxxx. Xxx Xxxxxxx xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxx xxx, xxxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XxxX xxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxx Xxx xxx Xxxxxxxxxx xxxxx xx xxxxxx xxxxx xx xxx xxx xxxxx Xxxxxxxxxx.
- Xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx.
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XXXX: Xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxx: Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx, xx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxx xx xxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxx xx x Xx. xxx XXxX x xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx XXX xxxx.xxxxxxXxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx, Xx. xx x X xxxx x xxx x xx xxxxxx, Xxxxx x.x.xxxxx.
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12. Gesetzliche Grundlage
§ 3 Nr. 26a EStG - Ehrenamtsfreibetrag
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§ 14 SGB IV - Arbeitsentgelt
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