Nach wie vor suchen Flüchtlinge in Deutschland Schutz vor Krieg und Vertreibung. Nach wie vor helfen Tausende engagierte Bürger, Unternehmen, Initiativen und Organisationen den ankommenden Flüchtlingen mit persönlichem und finanziellem Engagement, um deren Betreuung und Versorgung sicherzustellen. Zur Förderung und Unterstützung dieses gesamtgesellschaftlichen Engagements bei der Hilfe für Flüchtlinge hatte das Bundesministerium der Finanzen vereinfachte Steuerregelungen erlassen. Sie gelten in der Zeit vom 1.8.2015 bis 31.12.2016 (BMF-Schreiben vom 22.9.2015)und werden verlängert bis zum 31.12.2018 (BMF-Schreiben vom 6.12.2016).

1. Vereinfachter Spendennachweis

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2. Spendensammlungen durch Einzelpersonen

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3. Spendenaktionen von gemeinnützigen Vereinen

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4. Eigene Spenden von gemeinnützigen Vereinen

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5. Spende von Arbeitslohn

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Besonderheit bei Arbeitslohnspenden von Minijobbern

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6. Zuwendungen durch Selbstständige und Unternehmer

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7. Direkte Unterstützung von Flüchtlingen

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8. Aufnahme von Personen aus Kriegs- und Katastrophengebieten

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9. Unterhalt an Bürgerkriegsflüchtlinge

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10. Verpflichtungserklärung: Flüchtlingsbürgen müssen zahlen

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11. Sportvereine: Beitragsfreie Aufnahme von Flüchtlingen unschädlich

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12. Bundesfreiwilligendienst: Auch Einsatz für Flüchtlingshilfe möglich

Xxxx xxx x.x.xxxx xxxx xx xxx Xxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxx xxxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxx, xxx xxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx. Xx xxxxxx xx xxx Xxxxx xx Xxxxxx, xxxxxxxxxx xxxxxx x xxx xxxxxxxxxx xx Xxxxxx, xx Xxxxxxxxxxxxxxx xx Xxxxxx. Xxxxxxxxxx xxxx xxxxxxxxx xx.xxx Xxxxxxx xxxx Xxxxxxxxx xx xxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx.

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13. Minijob und Aushilfsjob: Was dürfen Asylsuchende, Flüchtlinge, Geduldete?

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14. Beschäftigung von Flüchtlingen

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Aufenthaltsstatus

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Arbeitsmarktzugang

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Verbesserungen für Flüchtlinge in der Berufsausbildung und im Studium

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Praktika

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Erleichterungen beim Arbeitsmarktzugang

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Geringfügige Beschäftigung

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Dokumente für die Entgeltunterlagen

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NEU ab 6.8.2016: Vorrangprüfung entfällt - Flüchtlinge als Leiharbeiter

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  • Xx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxx xxx xxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx, xxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxxx Xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx.
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  • Xxx xxx xxxxx Xxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx Xxxxxxxx xxxxxxx xxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx, xx xxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxxxxxx xxxx xx Xxxxxx xXxxxxxxxxxxxx, XxxxxxxxxXxx, XxxxxxxxXxxxxx, Xxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxx, Xxxxxxxxxxx, xx XxxxxxxxxxXxxxxxxxx xXxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxx xxxxx xx XxxxxxxxxxxxXxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxx.
  • Xxxxx xxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxxx xx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

XXXXXXX:

Xxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx:

x Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xXXXx.

15. Leistungen gemeinnütziger Organisationen für Flüchtlingshilfe

Xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxxx:

Zweckbetrieb

Xxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxx xx xxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Umsatzsteuerliche Vergünstigungen

Xxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx, xx, xx xxx. xx XXxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx.

Xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxx xxx xx x Xx. xx XXxX, xxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX xxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Umsatzsteuerliche Behandlung von Kostenersatz

Xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xXxxx, Xxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xx. X. Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxxx xxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx x. X. xxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX.
  • Xxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxx, x. X. xxx Xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxx xx x Xxx. x Xx. x XXxX xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx xxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxx xxxxxxxxxxxxxx.

16. Überlassung von Unterkünften an Flüchtlinge

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xx Xxxxxxxxxxxx xx xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxx Xxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxxx.

Überlassung von Wohnraum an steuerbegünstigte Körperschaften durch steuerbefreite Wohnungsgenossenschaften oder -vereine

Xxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx xx. XX.

Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx.

Verwaltung und Nutzung eigenen zu Wohnzwecken dienenden Grundbesitzes im Sinne des § 34 Abs. 14 Satz 1 KStG

Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. xx Xxxx x XXxX x.x. xx Xxxxxxxx xxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xxxx xx xx. XX xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xx Xxx. xx Xxxx x XXxX xxxxxxxxxxxxxxxxx.

Billigkeitsregelungen bei vorübergehender Unterbringung von Bürgerkriegsflüchtlingen und Asylbewerbern

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

  • Xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xx Xxxxx xxx xx xx XX xxx. xx Xxxxx xxx xx xx XX xx xxxxxxxxx.
  • Xxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx, xx xxx. xx XXxX xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxXx, xxxxxx xxx xxxx xxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx

  • Xxx Xxxxxxxx xxxx xxxx Xxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxx Xxx xxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xx xx xxxxxxxx.

xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX

  • Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxx xxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX.

17. Vermietung und Verpachtung von Gebäuden zur Unterbringung

Xxxxxxx xxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx XXX Xxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx X x xx x Xx xxx.

a) Langfristige Vermietung

Xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx, x.x. xxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxxxxx. Xxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxx Xxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxx.

Ausschließliche Wohnraumüberlassung

Xxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxXx.

Wohnraumüberlassung zusammen mit der Erbringung weiterer Dienstleistungen

Xxx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx xxxxxxxxx xxxx, xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx:

  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx
  • Xxxxxxxxxxxxxx xxx Xxxxxxxx
  • Xxxxxxxxx xxx Xxxxxxxxx
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxx xxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx
  • Xxxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx

Xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxx xxxx, xx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxx, xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx.

Xxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxx xx xxxxxxx. Xx Xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx Xxx, xxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxx. x.xx.x. Xxx. x Xxxx x XXxXX xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxx xx xxxx xxxxxxxx xxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. Xxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx.

Option nach § 9 UStG

Xx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxx, xxxxxxx xx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxx xx x Xxx. x XXxX, xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx.

b) Kurzfristige Vermietung

Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxx x x xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx XXxXx. Xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx, xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x. Xxxx xxxx xxxx xxxx, xxxx xx xxxx xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx.

c) Rahmenverträge anstelle von Miet- oder Pachtverträgen

Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxx, xxxxxxx xx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxx xxxx xxx. xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx, xxx xxxx xxxxxx xxxxx xxx xxx Xxxxxx xxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxx, xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxxxxxxx, xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxxxxxx xxxx XXxXxxxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxx xx Xxxxxx. x.xx.x. Xxx. x Xxxxxx x x x XXxXX xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxxxxx, xxx Xxxxxxxxxxx xx xx Xxxxxx xx xxxxxx, xxx xx xx xxxxxx Xxxxxxxxxxx xxxxx, xxx xxxx xxxxxx Xxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxx. Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx xxxxx xxx xxxxxxxxx "Xxxxxxxxxx" xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx Xxxxxxx, xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx.

Unterbringung von mehr als sechs Monaten Dauer

Xx xxxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xx x Xx. xx Xxxx x Xxxxxx. x XXxX xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx Xxxx.

Unterbringung von weniger als sechs Monaten

Xxxx xxxxxxx x. X. Xxxxxx xxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxx xx. X. xxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx. Xxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. xx XXxX. Xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx. xx.xx. XXxXX xxx Xxxxxxxxxxxxxxx xxxxxx xx.

d) Vorübergehende Unterbringung in Einrichtungen juristischer Personen

Xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx Xxxxx xxx xx x Xxx. x Xx. xx XXxX xxx xxxx xxx XXX xxx Xxxxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx X X. xxxxx xxxxxxxxxx.

e) Leistungen von Einrichtungen, die gemeinnützigen, mildtätigen oder kirchlichen Zwecken dienen

Xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx, xxx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx. xxxx X X. xxxx xx xxxxxxxx.

18. Arbeitsmarktprogramm für 100.000 Arbeitsgelegenheiten

Xx x.x.xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx" xxx Xxxxxxxxx xxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx.xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx Xxxxxxxx: Xxx xxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxx, xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx.

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxx xx, xxx xxxxx xxxxx Xxxxxxxx xx xxxxxx xxx xx xxxxxxxxxxxxx. Xxx xxx Xxx xxxxxxx xxx xxxxxxxx xxx, xxx xxxxxxxxxx xxx xxxxxx Xxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxx xxxx Xxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxx Xxxx xxx.
  • Xxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx.
  • Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx, xxxxx Xxxxxxx xxx xxx Xxxxxxxxx xx xxxxx XXX. Xxx xxx Xxxxxxxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxx xxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx.

19. Freibetrag für nebenberufliche Betreuung und Integration von Flüchtlingen

Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx. Xxx Xxxxx xxx, xx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx.

XXXXXXX xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxxxxx xx x Xx. xx XXxX xxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, Xxxxx xxx.

Xxxxxx xxx Xxxxxxxxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxxxxx xx x Xx. xxx XXxX xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xx Xxxxxx xxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX.

20. Freibetrag für Einnahmen aus ehrenamtlicher Tätigkeit bei Flüchtlingen

Xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx XXX XX xxx xxx Xxxxxxxxxxx xxxxxxx XXX XXX x xxx Xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx, xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxx xxxx xxxxx x xxxx Xxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx x xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx x xx. XxxxxXX xxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx Xxxxx xxxxx xx Xxxxxxxx, xx xxx xxxxxxxx XxxxxXX x xxxxxx xxx XXX XX xxx XXX XXX x xxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx.

Xxxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx.

Xx xxx x.x.xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx: Xxxxxxx xxxx Xxxxxxxxx, xxx xxxx xx x Xx. xx, xx, xxx xxxx xxx XXxX xxxxxxxxxx xxxx, xxxxxx xxx xx xxxxx Xxxxxx xxx xxx XXX xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx x Xxx. x Xxxx x XxxxxxX, xxxxxxxxxx xxx xxx "Xxxxxxx Xxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx"x.
XXX: Xxx xxxxxxxxxxxxxxxx xxx xx xx.xx.xxxx xx Xxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxx xx x.x.xxxx xx Xxxxx x xxx xxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx!

Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx

  • xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx x Xx. xx XXxXx,
  • xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx x Xx. xxx XXxXx.

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxx xxx XXX xx Xxxxx, xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XxxxxxXx.

XXXXXXX: Xxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xx XxxxxXX xxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx.

21. Arbeitsgelegenheiten nach dem Integrationsgesetz

Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxxxx xx xxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx. Xxxxx xxxxxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxXxxxxXxxx xxxxxxxxxxxx. "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xXXXx xxxxxx xx xx Xxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxx

Xxxxxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxx, xxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xXxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxx

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22. Unbegleitete minderjährige Flüchtlinge als Pflegekinder

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23. Wie Arbeitgeberleistungen für Deutschkurse steuerlich zu werten sind

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