Seit 2010: Verbesserter Abzug von Krankenversicherungsbeiträgen

1. Vorsorgeaufwendungen: Bisherige Regelung bis 2009

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Geltende Regelung ist verfassungswidrig!

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2. Kranken- und Pflegeversicherung: Verbesserter Abzug der Beiträge

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a) Welche Beiträge sind begünstigt?

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b) Welche Personen sind begünstigt?

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Verbesserung auch für Selbstständige, Rentner und Pensionäre?

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c) Regelung für gesetzlich Krankenversicherte

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d) Regelungen für privat Krankenversicherte

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Wie wird der nichtabziehbare Beitragsanteil ermittelt?

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e) Krankenbeiträge für den geschiedenen oder dauernd getrennt lebenden Ehegatten

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f) Krankenbeiträge für unterhaltsbedürftige Angehörige

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g) Anrechnung von Zuschüssen und Erstattungen

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h) Voraussetzung: Einwilligung zur Datenübermittlung

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i) Gesetzliche Grundlagen

Die neue Regelung in § 10 Abs. 1 Nr. 3 EStG im Wortlaut

3. Andere Versicherungen: Eingeschränkte Abzugsmöglichkeit

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Xx xxxxxx xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxx xx xxxxxx Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxx xx, xxxx xxxx xx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xx xxx "xxxxxxx Xxxxxxxxxxxxxx" xxxxxxxx:

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XXXXXXX: Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxx xxx XxxxXxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx.

Wie hoch ist derSpielraumfür andere Versicherungsbeiträge?

Xxxxxxxxx xx "xxxxxxx Xxxxxxxxxxxxxx" xxxx xxx xxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx.

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XXXXXXXXX: Xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xxxx xx Xxxxxx xxxxx "Xxxxxx"xXxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxx: xx xx. Xxxxxxxxxxxxx xxxxxxxx xxx xxx, xxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx xxx. xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxx xxxxxxxxx.

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Xxxxxxxx:
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Xxxxxxxx:
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XXXXXXX: Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxx xx xxxxxx Xxxxxxxxxxxxx: "Xxx Xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx x. X. xxxxx Xxxxxxxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xx xxxxxxx xxxx xxx. xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx" xXXxXxxxxxxxxx xxxxxxxx, X. xxx.

Die neue Regelung in § 10 Abs. 1 Nr. 3a EStG im Wortlaut

4. Zusammenfassung: Wie Vorsorgeaufwendungen berücksichtigt werden

Xx xxxx xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

(1) Beiträge zur Altersvorsorge

Xxxxxx xxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx. xxxxxxx Xxxxxxxxxx xxxx "Xxxxxx"xXxxxxx.

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(2) Beiträge zur Basiskranken- und Pflegepflichtversicherung

Xx xxxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxx xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

(3) Beiträge zu anderen Versicherungen

Xxxxxx xxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxxxx xxxxxx.

(4) Beiträge zu Riester-Verträgen

Xxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx.

5. Vorsorgepauschale: Abschaffung in der Steuerveranlagung

Xxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx

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6. Vorsorgepauschale: Beibehaltung im Lohnsteuerabzugsverfahren

Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx.xxxxxx

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Xxx xxx xXxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx

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XXXXXXXXX: Xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. xxxx XXxXx xxxxxxxx xxxx xxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx, xxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxx, xxxx Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xx. x XXxXxxxxx. Xxxxx Xxx xxxxxxxx xxxxxxx, xx xxxx xxxxxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx.

Keine Günstigerprüfung mehr mit der Regelung 2004

Xxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxx. x Xxxx x x.X.x. xx xxx Xxx. x XXxX xxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx xxx. Xx xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxX xxxxx.

Sonderausgaben-Pauschbetrag

Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx XXX xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx XXX xxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx XX xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Die neue Regelung in § 39b EStG im Wortlaut

7. Selbstständige: Herabsetzung der Einkommensteuervorauszahlungen für 2010

Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxx. Xxx Xxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxxx xxxxxx.

Die neue Regelung in § 52 Abs. 50f EStG im Wortlaut

8. Realsplitting: Verbesserter Abzug von Unterhalt an den Ex-Ehegatten

Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxx xxxx xxx XxxXxxxx xxxxx Xxxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx.

XXXXXXXXX: Xx xxx xxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxxxx xx xx Xx. xx XXxXx. Xxxxxx xxxx xxxx xx xxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Die neue Regelung in § 10 Abs. 1 Nr. 1 EStG im Wortlaut

9. Unterstützung bedürftiger Personen: Erhöhung des Höchstbetrages

Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxx. x XXxXx.

Xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxx xxxx, xx xxxx xxxx xxxxxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx Xxxxx xx.

Xxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx, xx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxxx. xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxx XXX xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.

Xx xxx xx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxx

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• Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx.
• Xxxxxxxx, xxx Xxxxx xxxx Xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx, x. X. Xxxxxx, Xxxxxxxxxxx, Xxxxxx xxxxx xx Xxxxx.
• Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxxx.
• Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxx x.xx., xxxxxxxx xxxxxx.
• Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxx xxx xxx xx xxxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxx.

Die neue Regelung in § 33a Abs. 1 EStG im Wortlaut

10. Kindergeld: Anhebung der Einkommensgrenze für volljährige Kinder

Xxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xx. Xxxxxxxxxx x xxxx xxx xxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxx xxxx xxx x.xxx XXX xx Xxxx.

Xxxxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xx x XXX xxxxxxxxxxxxxx, xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx x Xxx. x XXXXx.

Die neue Regelung in § 32 Abs. 4 EStG im Wortlaut

11. Kindergeld: Neuer "Freiwilligendienst aller Generationen" begünstigt

Xxxxxx xxxxx xx Xxxxx xxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx

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Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxxx xx x Xxx. x Xx. x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxxxx xx xxx xx xxx Xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xx Xxxxxxx xx Xxxx xxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxx, xxx Xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx.

Xxx xxxx xxx Xxxxxxxxxxxxx:

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Xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx x Xxx. xx XXX XXXx. Xxxxxxxxxx xxxx xxxx Xxxxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xx Xxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx.

Die neue Regelung in § 32 Abs. 4 EStG im Wortlaut

12. Schulbedarfsbonus: Ausweitung auf wesentlich mehr Schüler

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13. Arbeitnehmer-Sparzulage: Antragsfrist auf 4 Jahre verlängert

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14. Beschränkte Steuerpflicht: Verbesserungen für Arbeitnehmer

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Die neue Regelung in § 50 Abs. 1 EStG im Wortlaut

15. Selbstständige: Verbesserung bei der Umsatzsteuer

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16. Wohn-Riester: Änderungen zum Erwerb von Genossenschaftsanteilen

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