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- Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX
1. Nebenberufliche Tätigkeit als Übungsleiter, Ausbilder, Erzieher u. Ä.
Xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx xx, xxx xxxxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx Xxxxxxxx xx xxxxxx xxx xxxxx Xxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx.
x Xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx x.xxx XXX xxx Xxxx xxxxx xxxxx.
x Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxx x.xxx XXX.
x Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxx x.xxx XXX.
x Xx xxx Xxxxxx xxxx xxx xxxx xxxxxx xxx Xxxxxxxxxx x.xxx XXX.
Xxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx
- xxxxxxxxxxxxxx xxxxxxxxx xxxx, x.x. xxx Xxxxxxxxxx xxxxx xxxxxxxx xxxxx xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx,
- xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx
- xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxxxx.
Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx x Xx. xx, xxx, xxx XXxX.
a) Wer oder was ist begünstigt?
Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx:
- Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx.
- Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx.
- Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxx.
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Xxxx Xxxxxxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
Xxx Xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx XXX xx Xxxxx. Xx xxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx x.xxx XXX xxx xxxx: x.xxx XXXx xx Xxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xXX Xxxxxxx xxx xx.x.xxxx, X xx XX xxxxx XXx.
- Xxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
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Xxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxx Xxx xxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx. Xxx xxxxxxx xxx xxxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xXXX Xxxxxx xxx xx.xx.xxxx, XxXX XXxX xx x Xx. xxxx.
- Xxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxx. Xx xxx xxxxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx, xx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxx, xxxx xx Xxxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxx xx Xxxxxxx xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx Xxxxx xxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxx xxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxx Xx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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- Xxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx x.x.xxxx, XxXX XXxX xx x Xx. xxxx.
- Xxxxxxxxxxxxxxxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, X xxxxx.
- Xxxxxxxxxxxxxxxxxxxxx xxx "Xxxxxxxx xx Xxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
- Xxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx, xxx xx Xxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
- Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxx xxxx xx xxxx "xxxxxxxxxxxxx Xxxxxxxxxx", xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx xxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xxxx xXxxXxx. XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.
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- Xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, x. X. xx xxx Xxxxxxxxxxxxxxxx Xxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XxXX XXxX xx x Xx. xxxx.
- Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx.
- Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxx xxx x.xx.xxxx, XX xxxx X. xxxxx.
- Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxx.
- Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxxxxxxx, xxxxxx xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxx.
- Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx XxxxxxxxXxxxx xxxx Xxxxxxxxxxxxx, xxxx xxx Xxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxx.
- Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx" xXXX Xxxxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxx.
- Xxxxxxxxxx xxx Xxxxxx: Xx xxx xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx xxxx, xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xx.
Xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxx xx xxxxxxxx Xxxxxxx, xxx xxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.
Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx xx.X. Xxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx xXxXx Xxxxxx xxx xx.x.xxxxx. - Xxxxxxxxxxxxxxxxx, xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xXxXx Xxxxxx xxx xx.x.xxxxx.
- Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. 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.
b) Wer oder was ist nicht begünstigt?
Xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx
- xxx Xxxxxxxxxx xxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx xx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx, xxx Xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xX x.xx Xxx. x XXxXx.
- xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx.
- xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.
- xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.
- xxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X.xxxx.
- xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxx, x. X. xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xX x.xx Xxx. x XXxX xxxxx XXxXxxxxxxxxxx xxxxxxx X. xx xxx xxxxxxx X. xxx.
- xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xXX XxxxxxxxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
- xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxx XxxxXx xxxx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxxxxxxxxx xxxx.
- xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
- xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxx Xxxxxx xxx xxxxxxx Xxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxxx xxxxx xxxx xx x Xx. xx XXxX xxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.
- Xxxxxxxxxxxx x Xxxxxxxx: Xxx Xxxxxxxxx xxx xx x Xx. xx XXxX xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxxxxxxx. Xxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx xxxxxx xxx. xxx xx x Xx. xx, xx, xx XXxX xxxxxxx xXxXx Xxxxxx xxx xx.x.xxxxx.
- xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxxx xx. XXXx, xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxx XXXx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxx xx. XXXx x. x. Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxxxxxx xxxx xx xxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxx .
- xxxxxxxxxxxxx Xxxxxxx, Xxxxxxxxx: Xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xx XXXXx xxx xxx "Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx" x xxx xxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx" x xxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xx xx Xx. xx XXxXx. Xxx Xxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xx x Xx. xx xxx xxx XXxXx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
- xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: xxxx xxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX, xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx. Xxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx Xx.xxxxxxxx XXxX, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxxx XX Xxxxxxxxx xxx x.xx.xxxx, x X xxxxxxx.
c) Übungsleiterfreibetrag auch für eine Nebentätigkeit im EU-Ausland
Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxxxx xxxx xx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx, x. X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx x.xx., xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXXx.
XXXXXXX: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx XXxXxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx XXxXxxxx xxxxxxxxx xxxxx xXxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx.
XXXXXXXXX: Xxxxxxxx xxx XxXXxXxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx Xxxxx xxxx xxxxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxx xxxxx xxx xxxx xxxxx Xxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxx xx, xxx xxx xxxxx Xxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx xxx.
d) Übungsleiterfreibetrag auch für eine Nebentätigkeit in der Schweiz?
Xxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXXx xxxx xxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxxxxxxx xxxx, x.X. xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxx xxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxxxxxxxxx xx XxxxxxXXxXxxxxxx, xxxxxxxxxxxx xx xxx Xxxxxxx.
Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX.
Xxxx Xxxxxxxxxx xxx XxXX xxxxxx xxx xxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx, xx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxx xx Xxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX xxx. xxx XXX xxxxxxxxx xxxxxx xxxxx. Xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxx Xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.
e) Offener Ganztag: Zusätzliche Tätigkeiten am Nachmittag steuerlich begünstigt
Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxxxx xxxx xxxxxx xxx Xxxxxxx Xxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxx xxx Xxxxxx xx Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxx xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx xx xxxxxxxxxx "Xxxxxxxxxxxxxxx" xxxxxxxxx xxxxxxxxx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xx XXxX xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXXx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx.
Xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx "xxxxxxxxxxxxxx" xxx xxxx xxx xx x.xxx XXX xxx xxxxx xxxxx x.xxx XXXx xx Xxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
Xxx Xxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxx xxxx xxxxx xxx xxxxxx Xxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxx.
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2. Nebenberufliche Tätigkeit als Betreuer
Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxx xxx "Xxxxxxxx" xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxx xxx x Xx. xx XXxXx.
Xxx xxx xxxxx "Xxxxxxxx" xx xxxxxxxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx "xxxxxxx xx xxxx xxxxx xx xxx Xxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxxxxxxxx, xxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xx xxx xxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxx xxxxx xxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxx xxxxxx xxxx" xXXxXxxxxxxxxx xxxxxxx xxx xx.xx.xxxx, Xxxxx xxx.
Xxx xxxxxxx xxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx. Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx, xxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx.
Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx Xxxxxx, xx Xxxxxxxxxxxxxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxx, xxxx Xxxxxxxx, xxxx Xxxxxx, xx xxx Xxxxxxx, xxxx Xxxxxxxxxx, xxx Xxxxxx xxx xxxx xxxxx xxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, XXxXxxxxxxxxx xxxxxxxx.
a) Wer oder was ist begünstigt?
Xxxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxxxxxxxxxx xxx
- Xxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx.
- Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.
- Xxxxxxxx, xxx Xxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxx xXXX Xxxxxxxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxxx.
- Xxxxxxxxxxxxxxxxx.
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- Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.
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b) Wer oder was ist nicht begünstigt?
Xxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx
- xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xx. XXXx. Xxxxx Xxxxxxxxxx xxx xx xxx Xxxxxx xxxx xxx xxxx xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX. Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx x.xxx XXX xxx xxxxx xxxxx x.xxx XXXx. Xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX.
- Xxxxxxxxxxx xx xxx Xxxxxx xxx xx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx.
- xxx xxxxx Xxxxxxxxxxxxxxxx, x. X. xxx Xxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx, x. X. Xxxxx xxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx.
- xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, x. X. Xxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx.
- xxx Xxxxxxxxx xxx Xxxxxx.
- xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxx. Xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx XXX xxx xxxxx xxxxx xxx XXXx xxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxxx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx x.x.xxxx, x X xxxxxxx, Xxxxxxxx XXXX X xxxxxx.
3. Nebenberufliche Pflegetätigkeit
Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxx xxxx xxxxx xxx xxx Xxxxx xx xxxxxxxxxxxx Xxxxxxx, xxxxx xxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxx.
a) Wer oder was ist begünstigt?
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b) Wer oder was ist nicht begünstigt?
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4. Künstlerische Nebentätigkeit
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a) Wer oder was ist begünstigt?
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Organist und Chorleiter: Selbstständige oder nichtselbstständige Tätigkeit?
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b) Wer oder was ist nicht begünstigt?
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5. AKTUELL: Steuerliche Erleichterungen für freiwillige Helfer in Impfzentren und Testzentren
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