"Gutes tun und dabei Steuern sparen." Nach diesem Motto können Sie Vereine und karitative Organisationen unterstützen und selber eine ordentliche Steuerentlastung erreichen. Denn Spenden und in bestimmten Fällen auch Mitgliedsbeiträge sind als Sonderausgaben absetzbar. Hier erfahren Sie umfassend, was Sie rund um das Thema "Spenden" alles wissen wollen - mit allen Neuregelungen ab 2007.

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1. Was sind Spenden?

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a) Die Spende muss freiwillig geleistet werden

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Zahlungen an eine gemeinnützige Einrichtung auf Grund einer Anordnung

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Zahlungen aufgrund einer Schenkung unter Auflage

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Spenden auf Grund testamentarischer Anordnung (sog. Vermächtnisspenden)

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Spenden prominenter Kandidaten aus Spiel- und Quizshows im Fernsehen

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b) Die Spende muss ohne Gegenleistung gegeben werden

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c) Zweckbindung bei Spenden ist steuerlich unschädlich

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2. Wann sind Mitgliedsbeiträge steuerlich absetzbar?

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Mitgliedsbeiträge zur Förderung der Kultur

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Mitgliedsbeiträge an Parteien

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Mitgliedsbeiträge mit Gegenleistung

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Beitrittsspenden, Eintrittsgelder, verdeckte Aufnahmegebühren und erwartete Spenden

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Freiwillige Spenden anstelle von Eintrittsgeldern

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Höchstgrenzen für Mitgliedsbeiträge

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Inländische öffentliche Dienststellen

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Politische Parteien und unabhängige Wählervereinigungen

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Gemeinnützige Vereine und Organisationen

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Kommunale Einrichtungen und entsprechende Fördervereine

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Nicht steuerbegünstigt

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AKTUELL: Änderung ab 2020 für Mitgliedsbeiträge

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AKTUELL: Erweiterung der steuerbegünstigten Zwecke ab 2021

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5. Bis zu welcher Höhe sind Zuwendungen steuerlich absetzbar?

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xxx Xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxxxxx Xxxxxx xxxxxxxx: Xxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx. X. Xxxxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx.

xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxxx xxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxx xx xx x xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxx Xx. x XXxXx. Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xx xxxxxxxx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxx. x XXxXx.

xxx Xxx xxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxx xx xxx.xxx XXX xxxxxxxxx. Xxxxxx Xxxxxx xxxx xxxxxxxx xxx xx Xxxxx xxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxx xxx xx Xxxxx xxxxxxxx xxxxxx.

xxx Xxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX, xxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxx xxxxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx.

Zuwendungen an Parteien und Wählervereinigungen

Xxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx:

  • Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx
    xxx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx
    xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxx.
    Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXX xxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxx Xx. x XXxXx.
    Xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx x.xxx XXX xxx xxx Xxxxxxxxxxxxx xxx xx xxxxxxxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x XXxXx.
  • Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx x xxxxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx x xxxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx
    xxx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx
    xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX.
    Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxx XXX xxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxx Xx. x XXxXx.
XXXXXXX:
Xxx xxxxxxxxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxx, xxx Xxx xxxx xxxxxxxx xxxxxxx:
x XxxxxxxxxxxxxxXxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXXx.

6. Besondere Vergünstigung für Großspenden

Xxx xxxx xxxx xx xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxxxx xx.xxx XXX xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx, xxx xx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxx xx xxx xxxxxxxxx xxxxx Xxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxX xxxxx.

Xxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxx xxx xxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxx xxxxxxxxxx.

Xxxx xxxx xxxx Xxxxxxx x xx xxxxx xxxxx xxxx Xxxxxxxxxxxx xxxxxxx x xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxxxxxx. xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXxX xxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxx, xxxx xx xx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx: Xxxxx xxx Xxxxxxxxx xxxx Xxx xxxxxxxxxx xxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxx, x.x. xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. xxx Xxxx x XXxX xxxxx.
XXXXXXXXX: Xxx xx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxx xxxx. Xxx xxxxxxxx, xxxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx xx xxx xxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxxx. Xxxxx xxx xxxx xxxx xxxxxxxxxx xxxxx Xxxxx xxxxx Xxxxx xxxxx xxx xxxxx Xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx.

Xxxx xxx xxxxxxxxxxxxxxxxxx xxx xxxxxxx x Xxxxxx x xxx xxxx x xxxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx "xxxxxxxx" Xxxxxxx xxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxx. Xxxxxxxxx xxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxx xxxxx xx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx, xxxxxxx xxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

7. Hoher Steuerabzug für Zuwendungen an Stiftungen

Xxxx xxxx xxxx Xxxxxxx xx Xxxxxxxxxx xxxxxxxxxxx xxx xx x Xxxxxxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx. Xxxxxx xxx xxxxxx xxxx xxxx xxxxx xxx xxxx Xxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxx xx xxxxxxxxxx Xxxxxxxxxx, xxx. Xxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xx Xxxxx xxxxxxxx xxxxxx. xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. xx XXxXx.

Xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx x Xxxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxx. Xxxxx xxxx Xxxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx,

  • xx xxxxxxx Xxxxx xxx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxx" xxxxxxxx xx xxx Xxx. xx XXxXx xxx xxx "xxxxxxx Xxxxxx" xxxxxxxx xx xxx Xxx. x XXxXx xxxxxxxxx xxxxxx xxxx xxx
  • xx xxxxxxx Xxxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxx xxxx Xxxxxx xxx xxx.xxx XXX xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxx, xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. xx XXxXx xxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxx xx.xxx XXX xxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx. Xxxxxx xxxx xx xxxx, xxxx xxx xxx xx.xxx XXX xx Xxxxx xxxx xxx xx.xxx XXX xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxx xxx x Xxxxxxx XXX xxxx xxx xxxxxx xxxxxxxxx xxx xx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxxXxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX, xxx xxx xxxxx Xxxxxxxxxxxxx.

Xxxxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx. Xxx xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx xxx xxx, xxxxxxx xxx xxxxx Xxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxx xxx xx xx x xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

Xxx Xxxxxxx xxx xxxx xxx x Xxxxxxx XXX xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxx x Xxxxxxx XXX xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx "xxxxxxx" Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxxx xxxx Xxxxxx xxx x,x Xxxxxxxxx XXX xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx, xxxx x Xxxxxxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. xx XXxXx xxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx.xxx XXX xxx "xxxxxxx" Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. XXX xxxxx Xxxxxxxxx xxxxxxxxx xx. Xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxx x Xxx. XXX xxxxxxxx xxxx. Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxx xxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x Xxx. XXX xxx x Xxx. XXX xxxxxxxxx. Xx xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxx. xx Xxxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx"x.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxx, xxx "xxxxxxx xxxxxx" xxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

8. Crowdfunding

Xxxxxxxxxxxx xxxxxx.x Xxxxxxxxxxxx xxxxxx xxx xxxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxxxx", xxx xxxx xxxx Xxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx, Xxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xXxxxxx x xx xxx Xxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx. XxxxxxxxxxxxxXxxxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx xxx xx xxx xxx. xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.

a) Klassisches Crowdfunding

Xxx "xxxxxxxxxx Xxxxxxxxxxxx" xxxxxx xxxxxxx XxxxxxXxxXxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx. X. xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxx xx Xxxxxx xxxxx "xxxxxxxxxxx Xxxxxxxxxxxx" xxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx x xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx.

Xxxx "Xxxxxx" xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

  • Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, x.x. xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxx xxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx "xxxxxxxxxxxxxx" Xxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

b) Spenden-Crowdfunding

Xxx xxx. "XxxxxxxxXxxxxxxxxxxx" xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxx Xxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx, xxxx xxx xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx.

  • Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx

Xxxxx xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx xxxxxx, xxxx Xxxxxxxxx:

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxx xxx, xxxx

  • xx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxx,
  • xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx. X. xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx,
  • xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx
  • xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxxxxxxx, xxxx xxx XxxxxxxxxxxxxXxxxxx Xxxxxxx xxxxx xxx Xxxxx xxx xxx Xxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXX:xxxxxxxxxxxx Xxx xxxxxxxxxxxxxxxxx XxxxxxxxxxxxxXxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx xx xx Xxx. x Xx. x XXxXXx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx.

  • Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Xxxxxxx xx xxxx xxx xxx XxxxxxxxxxxxxXxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x XXx, xxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXXx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx.

  • Xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

Xxx xxx XxxxxxxxxxxxxXxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

c) Crowdinvesting, -lending

Xxx xxx Xxxxxx xxx xxx. "Xxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx. "Xxxxxxxxxxxx" xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxxx Xxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx.

9. Pauschbetrag für Spenden?

Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx Xxxxx xxx.

Xxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx xxx xxx. XXXXxxxXxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xxx XXX Xxxxxxx xxxxxxxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxxxX xxxx X X xxxxxXx xxxx xxxxxx XXX Xxxxxxx xxx xx.x.xxxx, Xx. xx.xx.

Xxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx, xxx xxx Xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx "Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxx", xxxxxxx xxxxx Xxx xxxx xx, xx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxx Xxxx Xxxxxxx xxxxxxxxx xxxxx, x. X. "XXX xx Xxxx, Xxxxxxxx xx Xxxx".

10. Zuwendungen an Organisationen und für Zwecke im Ausland

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxxxxx xx XXxxXXXxXxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxx.

11. Sachspenden: Wie Sie Gegenstände als Spende geltend machen

Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx, x. x. xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.

12. Aufwandsspenden: Mit dem Verzicht auf Aufwandsersatz Steuern sparen

Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx, xx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxx xxx xxxx Xxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxx. Xxxx xx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx" xxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxx: Xxxxxxxxxxxxxxx

x Xxxxxxx: Xxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx

13. Vergütungsspenden: Wann die Arbeitsleistung als Spende anerkannt wird

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx "Xxxxxxxxxx" xxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxx, xxx Xxx xxxx Xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx

14. Wie die Zuwendungen nachgewiesen werden müssen

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx! Xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx

  • Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx,
  • Xxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx.

XXXXXXX xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxx xxxx xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxx xxxxxxxx xxx xx xxxxx Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXX xxxx, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxxxxx xxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx:
Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxx Xxxxxxx xxx Xxxxxxxxx.

15. Inbetriebnahme eines Zuwendungsempfängerregisters

Xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxx xx xxxxxx, xxx xx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x xx xxx XXXx. xxxxxxXxx Xxxxxxxx xxxxx xxxxxxx Xxxx xxxx xxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxxx "xxxxxxxxxx" Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx XXXx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxxx xxxxxx xxxxxxxx xxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx XXXx.

Xx xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxx xxxx, xxxxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxx:

  • xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx x. X. xxx xx x Xxx. x Xx. x XXxX,
  • xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxx
  • Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x. X. xxx xx xxx XXxX.

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