Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx
1. In welchen Fällen ist ein Steuerabzug möglich?
Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxx xxxxx xxx "xxxxxxxxxxxxx Xxxxxxxx" xxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxx "xxxxxxxxxxxx Xxxxxxxxxx" xxxx xxxxxxxxx:
- Xxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxxxxxx, Xxxxx, Xxxxx xX xx.x XXxXx.
- Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx Xxxxxxxxxx xX xx.x XXxXx.
XXXXXXX: Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx xxxx xxxx Xxx xx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
- Xxxxxxxx xXxxXxx. XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
- Xxxxxxxxx, "xxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx" xxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
- Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XxxXxx. Xxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
XXXXXXX: Xxxxx "xxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxx Xxxxx xxxx: Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxx xxxxx Xxxxxx xxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxx xxxxx xxxxxxxxx.
Achtung Spätaussiedler aus den ehemaligen Ostblockstaaten
Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx x.x.xxxx xxxx "xxxxxxxxxxxxx Xxxxxxxx" xxxx. Xxx xxxx Xxx xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxx Xxxxxxx, Xxxxx x. xx. xxxxxxxxx xxxxxx xxxxxxx, xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.
Xxxxxxxxxxxxxxx xxx xx xxxxxx Xxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxx xxx Xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxx xxx XXX Xxxxxxx xxxxxx xxx Xxxxxxxxxxxx "xxxxx xx xxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx. Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxx, xxxx xx xx xxxxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx" xXXX Xxxxxxx xxx x.x.xxxx, XX xxxx X. xxxx.
XXXXXXXXX: Xxxx xxx "xxxxxxxxxxxx Xxxxxxxx" xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx, xx xxx Xxxxxxxxxxx xx xxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx Xxxx xx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxx, xxxxxxxxxx xxxxx XXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxxxxx.
XXXXXXX: Xx xxxxxxx xxxxxxxxxx xxxxx, xxxx Xxx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxx xxxxxxx xxxx.
Achtung Asylberechtigte
Xxxxxx xxx Xxxxxxxx, xxxx Xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxxx "xxxxxxxxxxxxx Xxxxxxxx" xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxxx Xxxxxxxxxxx. xx. xxx Xxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx Xxx xxxx Xxxxxxxxxx xxxx Xxxxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx, x. X. xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx.
2. Welche Gegenstände können geltend gemacht werden?
Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxx xxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxx xxxx, xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxx.
XXXXXXX: Xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx, xxx Xxx xxxxxxx xxxx xxxxx xxxxxx xxx xxxxx xxxx xxxxx xxxxxxxx xxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxx xxxxxxxxxxxx xX xx.x Xx. x XXxXx.
Xxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx "xxxxxxxxx Xxxxxxxx" xxxxxxxx. Xxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx, "xxx xxx xxx xxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx" xXXX Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxx, XXxxXxxxxx xx xx Xx. xxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx "xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx
- xxxx xxxxxxxxxxxxx Xxxxxx, Xxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx
- xxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
- Xxx XX Xxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
- Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx x xxxxxx xxx xx Xxxx xxxx x xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xXX Xxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
Xxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx xxx. xxxxx Xxxxxxx xxx Xxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
XXXXXXX: Xxxxx "xxxxxxxxx" xx xxxxxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx: Xxxx xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxx. "Xx xxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxxxxxxx" xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.
Pkw alsüblicher Hausrat?
Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx "xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx" xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxx Xxx xxxxx xX xx.x Xx. x XXxXx.
Xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx: Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx "Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxx xxx xx xx XXxX xxxxxxxxx". Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxx Xxxxxxxxxxxxx, XxxXxx. XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx. Xxxxxxx Xxx xxxx xxx. xxx xxxxxx Xxxxxx, xxxxx xxx XxxxXxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxx xxxxxx.
3. Welche Bedingungen müssen erfüllt sein?
Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx xX xx.x XXxXx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx:
Anhaltspunkte für eigenes Verschulden dürfen nicht vorliegen
Xxx Xxxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxx Xxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xX xx.x Xx. x XXxXx. Xxx Xxxxxxxx xxxxx "xxxxxxxxxxxx Xxxxxxxxxx", xxx Xxxxxxxxxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.
Realisierbare Ersatzansprüche dürfen nicht bestehen
Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxx xxxxxx xxxxx xxxxx, xxxxx Xxx xxxx Xxxxxxxxx xxxxxxxxx Xxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxxx, "xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx.
Eine übliche Versicherungsmöglichkeit für das Schadensrisiko gibt es nicht
Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx, xxxx Xxx xx xxxxxxxxxxx xxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. "Xx xxxxxx Xxxx xxx xxxx x xxxx xxx xxxxxxxxx x Xxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx Xxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx xx xxxx X xx.x Xx. x XXxXx.
Xx xxx xxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx:
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Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxx, "xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
Xxxxxxxxx xxxx xxxxxx Xxxxxxxx, xxx xxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxx xxx. xxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx
XxxxxxxXxxxxxxxxxxxxxxxx: Xxx XX Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. "Xxxx xx xxxx xxxxxx Xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx" xXX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
XXXXXXXXX: Xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxx, xxxx "xxxx xxx. Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx X xx.x Xx. x XXxX xxxxxxxxx" xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxx.
Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxxxxxxx Xxxxxx xxx xxxx xx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxxxxxx.
Xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx x xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx:
- Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxx, xxx xxxx xxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
- Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxx xxxxx xxxxx Xxxxx xx xxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXX X xxxx, XXXxXX xxxx X. xxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxx, xxx.x XX Xxxxx xxx xx.xx.xxxx, XXX xxxx X. xxx, xxx.x.
Gestohlene Sachen im Urlaub nicht absetzbar
Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxxxxx: Xxx Xxxxxx xxxxxx xxxxx xxxx xxxxxxxxx, xxxx Xxx xx xxxxxxxxxxx xxxxx, xxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. "Xx xxxxxx Xxxx xxx xxxx x xxxx xxx xxxxxxxxx x Xxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx Xxx xxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx. Xxxx xxxxxx "xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx.
Xxx XX XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxxx. Xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx.
Xxxxxxxx xxx Xxxxxxx xx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx x xx xxx Xxxxxxx x Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxxxxx Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx, xxxx xxxxx xxxxxxx xx Xxxx xxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx.
4. Bis zu welcher Höhe sind die Aufwendungen absetzbar?
Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx "xxxxxxxxxxxx Xxxxx" xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx, xxx xxx "xxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxx" xxx xx Xxx. x XXxXx.
Xx Xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxxxx" xxxx xxxx xxxxxxxxxxxx xxxx xxxx, xxxxxx xxx Xxxxxxxxx xxxxx, xxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx.
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Xxxxxxxxxxxxxx xxx xxx XX Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xx.xxx XX xxxxxxxxx, xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx x.xxx XX xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx. Xxx XX Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx x.xxx XX xx, xxxxxxx xxx xxx XX xxx xxxxxxxxxx xx xXX Xxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.
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