Der besondere Freibetrag für Bürger in Büsingen

Die Gemeinde Büsingen am Hochrhein (nahe Schaffhausen) mit ca. 1.300 Einwohnern ist vollständig von der Schweiz umgeben und daher dem schweizerischen Zoll- und Währungsgebiet angeschlossen. Der Ort ist politisch zwar deutsch, wirtschaftlich aber gilt Schweizer Recht. Wegen der besonderen Lage gibt es für die Bürger der Exklave eine spezielle Steuervergünstigung, den so genannten Büsinger Freibetrag.

XxxxxxxxxXxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxx xx xxx Xxxxxxx. Xxx xxxxxxxxx Xxxxx xxx xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx Xxxxxxx. Xxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxx xxxxx, xxxx xxx x Xxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxx Xxxxxxx, xxx xxxxxxx xxxxxxxx xx Xxxxxxxxxxxx. Xxx xxxxxxxxx Xxxx, xxx xxx Xxxxxxxxxxx xxx xxx xxxxx xxxx Xxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxx, xxxxxx xx Xxxxx Xxxxxxxx xxxxxxx, xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx: XxxX. Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx, xx xxxxxxx xxx Xxxxxxxxx Xxxxxxxx xxx xxx Xxxx XxxxxxXxxxxxxxxxxx.

Xx xxxxxx xxx xxxxxxxxx Xxxxxxx, xxx xxxxx xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx xx xxx xxxxxxxx Xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx Xxxxxxx, xx xxxx xxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx, xxx xxxxx xxx Xxxx xxx Xxxxxxx. Xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxx xxx xxx Xxxx, xxxxxxx xxxx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxx xx Xxxxxxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxx. Xxx xxxxxx xxxx Xxxxxxxx xx Xxxxxxx, xxxx Xxxxxxx xxxx xx Xxxx. Xxx xxxxxxxxx Xxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxXxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxx x xxxxx, xxx. Xxxxxxxx Xxxxxxxxxx:

Xx xxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxx

Xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxx xx x xxx xx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxxxxxx xx x xxx xxxxxxxxx Xxxxxxxxxxxxxxxx:
xxxxxx

xx x.x.xxxx

xxxx xxx xxxx

xxx Xxxxxxx

xxx Xxxxxxxxxxxxx

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

xx.xxx XXX

Xxxx xxxxx Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxXx xx

 xxxxxx

x.xxx XXX

 xxxxxx

x.xxx XXX

XXXXXXXXX: Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx, xxxx Xxx Xxxxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxxx. Xxxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx.

Xxxxxxxxx:
x Xxxxx, xxxx Xxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxx xx.xxx,xx Xxxx
xx x xxx xx.xxx,xx Xxxx x x.xxx,xx Xxxx
x Xxxxx, xxx Xxxx, xx xxxxxxxxxxxxx Xxxxxxxxx xx.xxx,xx Xxxx
xx x xxx xx.xxx,xx Xxxx xxx.xxx,xx Xxxx x x.xxx,xx Xxxxx x x.xxx,xx Xxxx
x Xxxxxxxxxxx, xxxx Xxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxx xx.xxx,xx Xxxx
xx x xxx xx.xxx,xx Xxxx x x.xxx,xx Xxxx
x Xxxxxxxxxxx, xxxx Xxxxxx, xx xxxxxxxxxxxxx Xxxxxxxxx xx.xxx,xx Xxxx
xx x xxx xx.xxx,xx Xxxx, xxx.xxx,xx Xxxx x x x xxxx,xx Xxxxx x xx.xxx,xx Xxxx

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx xx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx, xxx xx Xxxxx xxx xx x Xxx. x XXxX xxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx xxx "xxxxxxxx Xxxxxx" xx Xxxxx xxx xx xx Xxx. x Xx. xx XXxX xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX, xxxxxxx x xxxxxxxxxxxxxx x xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxxxxxxxxxxxxxx xxxxxx.

XxxxxxxxxXxxxxxxxx xxx xxxxx xxx Xxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxxxxx xxxxxxxx xx Xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xXXXx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxxxxx xx.xxx XX xx Xxxxxxxxxxxxxxxxx xxx x.xxx XX xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xx x xxx xxx. "Xxxxxxxxx Xxxxxxxxxx" xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx.

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx xxxxx Xxxxxxxxx xxx xx.xxx XX xxx xx.xxx XX xx Xxxxxxxxxxxxxxxxx xxx xxx x.xxx XX xxx xx.xxx XX xx Xxxx xxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xx Xxxxx xxx xx x xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx, xxx xxx XXX xxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxx: Xxxxxx xxx Xxxxxxxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx Xxxxx xXxxxxxx x Xxx. x Xxxxxx. x xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxx Xxxxxx xxxxx xxxxx x.x.xxxx xxx x,xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxx xxxxxxxxxxx xxx. Xxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxxxx Xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx, Xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx.

Xxxx Xxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxx xxx XXxXxxxxxxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxx Xxxxxxxxx, Xxxxxxxx Xxxxxx, Xxxxx Xxxxxx xxx Xxxxxxxx, Xxxxxx xxx Xxxxxx, Xxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxx, Xxxxxxx xxx Xxxxxxxx xxxXxxxxx xxxxx xxx xx Xxxxxxx xxxxxxxxxx Xxxx xxx Xxxxxxx Xxxx xxxxxxxx Xxxxx Xxxxx xxx Xxxxx Xxxxxxx, Xxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx XxxxxxXXxXxxxxxx xxxxxx.

XxxxxxxxxXxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx. Xxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxx, xxxx Xxxxxxxx xx Xxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xx Xxxxxxxxx Xxxxxxxxxx xxx xx xx x xxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxx, xxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx.

Xx xx.x.xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxxx XX, Xx. xx X. xxxxx. Xxxxxxxxx xxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xXXXx. xxxx XX X. xxxxx. Xxxxx xxxxx Xxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx

Xxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxx xxx Xxxxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xx Xxxxxxxxx xxxxx xxx Xxxxxxxxx Xxxxx, xxxxxxx xxxxxxxx xxxx Xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xx xx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx Xxxxxxxxxx xxx xx.x.xxxx xXXX xxxx XX X. xxxxx x. x. X. xxx Xxxxxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xXXXx xxxx XX X. xxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxxxxx xxx x.x.xxxx xXXXx xxxx XX X. xxxx.

Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx XX xxx Xxxxxxxxx xxxx

Xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx XxxxxxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxx xxxxxx xxxxxx xx xxx Xxxxxxx xxx xxxx xx xxxxxxxxxxx XXxXxxxxxxxxxxxxxxx x xxx xxxxx xxxx xx Xxxxxxxxx, xxxx xxxx xxxx xxxxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx xxxxxx xxxxxxx.

  • Xxx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx "xxx xxxxxxxxx" xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx xxxxx xxxxxxxxxx, xxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx.
  • Xxxx Xxxxxxx xx xxxxxxxxxXxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx.
  • Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx.x.xxxx xx xxx Xxxxxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx xxxx xxxx xxx xxxxxx xx Xxxxx xxx xxx Xxxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxx xxxxxxxx, xxx xxxx xxx Xxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxx x xx xxx Xxxxxx XX xxx Xxxxxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxx xxx xxxxxxxxx xxxxxxx. Xxx xxxx xxxx xxxx Xxxxxxx x Xxxxxx x xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx xxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxx Xxxxxxxxxx Xxxxxxxx xxxxxxxx. xXXxXxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxx xxx xx.x.xxxxx.