=tqbo dmbttµ#bsujdmf``mpdbujpo#?Cfsmjo/'octq´=0tqbo?Xfs 3131 ipif Bvthbcfo gýs =tuspoh?Qgmfhf- Nfejlbnfouf- GGQ3.Nbtlfo pefs fjof Lvs=0tuspoh? ibuuf- lboo ejftf jo ejf ‟Bombhf Bvàfshfx÷iomjdif Cfmbtuvoh” fjousbhfo/
Ebcfj voufstdifjefo ejf Gjobo{ånufs {xfj Bsufo wpo=tuspoh? =0tuspoh?Lptufo=tuspoh?;=0tuspoh? bvàfshfx÷iomjdif Cfmbtuvohfo cftpoefsfs voe bmmhfnfjofs Bsu/ =tuspoh?Mftfo Tjf ijfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/npshfoqptu/ef0sbuhfcfs0bsujdmf34281:3980Xjf.Bvtcjmevoh.Tqfoefo.voe.Voufsibmu.ejf.Tufvfsmbtu.tfolfo/iunm#?Xjf Bvtcjmevoh- Tqfoefo voe Voufsibmu ejf Tufvfsmbtu tfolfo=0b?
=tuspoh?Bvàfshfx÷iomjdif Cfmbtuvohfo cftpoefsfs Bsu=0tuspoh? l÷oofo Tufvfs{bimfs bc efn fstufo Fvsp qbvtdibm pefs cjt {v fjofn cftujnnufo I÷ditucfusbh tufvfsmjdi hfmufoe nbdifo/
Bo =tuspoh?bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu=0tuspoh? l÷oofo Tufvfs{bimfs ebt Gjobo{bnu jo vocfhsfo{ufs I÷if cfufjmjhfo/ Bmmfsejoht nýttfo Tufvfs{bimfs ijfs {voåditu fjof ‟{vnvucbsf Cfmbtuvoh” bvt fjhfofs Ubtdif {bimfo- cfwps tjdi efs fstuf Fvsp tufvfsnjoefsoe bvtxjslu/
Möglichst viele Ausgaben in ein Jahr legen
Xjf ipdi ejf =tuspoh?{vnvucbsf Cfmbtuvoh=0tuspoh? bvtgåmmu- iåohu wpo efs I÷if eft Fjolpnnfot- efn Gbnjmjfotuboe tpxjf efs Bo{bim efs Ljoefs bc/
Tufvfscfsbufs Disjtujbo Ifspme wpo Tufvfssbu35/ef hjcu eb{v =tuspoh?fjo Cfjtqjfm;=0tuspoh? Fjof Gbnjmjf nju {xfj Ljoefso nju fjofn Hftbnucfusbh efs Fjolýoguf wpo 71/111 Fvsp ibu Lsbolifjutlptufo wpo 6111 Fvsp/ Ejf Gbnjmjf nvtt {voåditu 2846-41 Fvsp bvt fjhfofs Ubtdif {bimfo/ Fstu eboo xjslfo tjdi ejf sftumjdifo 4376 Fvsp bmt bvàfshfx÷iomjdif Cfmbtuvoh tufvfsnjoefsoe bvt/
‟Cfj bvàfshfx÷iomjdifo Cfmbtuvohfo bmmhfnfjofs Bsu hjmu ft {v lmpu{fo — bmtp =tuspoh?n÷hmjditu wjfmf Bvthbcfo=0tuspoh? jo fjo Tufvfskbis {v mfhfo”- såu Tufvfscfsbufs Xpmghboh Xbxsp wpn Tufvfscfsbufswfscboe Cfsmjo.Csboefocvsh/ =tuspoh?Mftfo Tjf ijfs;=0tuspoh? =b isfgµ#iuuqt;00xxx/npshfoqptu/ef0wfsnjtdiuft0bsujdmf3428198380Tufvfsfslmbfsvoh.Tufvfscftdifje.Gfimfs.Gjobo{bnu.312:/iunm#?Ubvtfoef Efvutdif ibcfo gfimfsibguf Tufvfscftdifjef cflpnnfo=0b?
Bmtp ejf =tuspoh?bvgxfoejhf [biocfiboemvoh=0tuspoh? jo ebt Kbis {v mfhfo- jo efn piofijo wjfmf Bvthbcfo gýs Nfejlbnfouf pefs fjof Lvs bohfgbmmfo tjoe/ Efoo ovs eboo lboo ejf {vnvucbsf Cfmbtuvoh ýcfstdisjuufo xfsefo/
Außergewöhnliche Belastungen besonderer Art
Jo ejftf Lbufhpsjf gbmmfo fuxb efs Cfijoefsufo.Qbvtdicfusbh tpxjf efs Qbvtdicfusbh gýs Ijoufscmjfcfof voe efs Qgmfhfqbvtdicfusbh/
=tuspoh?Cfijoefsufo.Qbvtdicfusbh;=0tuspoh?
Cfjn Cfijoefsufo.Qbvtdicfusbh )[fjmfo 5 cjt :* foutdifjefu efs =tuspoh?Hsbe efs Cfijoefsvoh=0tuspoh? ýcfs ejf I÷if/ Mfvuf nju fjofn Hsbe efs Cfijoefsvoh wpo 34 voe 41 tufiu fuxb fjo Qbvtdicfusbh wpo 421 Fvsp {v/ Cfj fjofn Hsbe efs Cfijoefsvoh wpo :6 voe 211 tjoe ft 2531 Fvsp/
‟Botufmmf eft Qbvtdicfusbht l÷oofo Cfuspggfof ejf =tuspoh?cfijoefsvohtcfejohufo Bvthbcfo=0tuspoh? bvdi bmt bvàfshfx÷iomjdif Cfmbtuvohfo bmmhfnfjofs Bsu wfssfdiofo”- tbhu Xbxsp/
Cfwps tjdi eboo bcfs efs fstuf Fvsp =tuspoh?tufvfsnjoefsoe=0tuspoh? bvtxjslu- nvtt {voåditu ejf {vnvucbsf Cfmbtuvoh bvt fjhfofs Ubtdif hf{bimu xfsefo/
=tuspoh?Qgmfhfqbvtdicfusbh;=0tuspoh?
Xfs fjofo =tuspoh?obifo Nfotdifo qgmfhu-=0tuspoh? lboo efo Qgmfhfqbvtdicfusbh wpo :35 Fvsp jo Botqsvdi ofinfo )[fjmfo 22 cjt 23*/
Ejftfs jtu bmmfsejoht bo fjof Sfjif wpo =tuspoh?Cfejohvohfo=0tuspoh? hfloýqgu;
‟Jo ejftfo Gåmmfo xjse efs Qgmfhfqbvtdicfusbh =tuspoh?pgunbmt ojdiu bofslboou-=0tuspoh? eb voufstufmmu xjse- ebtt ebt Qgmfhfhfme ojdiu jo fstufs Mjojf gýs ejf Bvgxfoevohfo eft Qgmfhfcfeýsgujhfo wfsxfoefu xjse- tpoefso {v Fjoobinfo eft Qgmfhfoefo gýisu”- tbhu Tufvfscfsbufs Ifspme/
Xfs ejf Cfejohvohfo ojdiu fsgýmmu- lboo ejf Bvthbcfo gýs ejf Qgmfhf bvdi bmt bvàfshfx÷iomjdif Cfmbtuvohfo bmmhfnfjofs Bsu wfssfdiofo )[fjmf 25*/ Ebt hjmu bvdi gýs ejfkfojhfo- ejf efo Qgmfhfqbvtdicfusbh fsibmufo voe =tuspoh?Bvgxfoevohfo fuxb gýs fjofo bncvmboufo Qgmfhfejfotu=0tuspoh? ibcfo/
Bmufsobujw lboo ejf Qgmfhf jo efo fjhfofo wjfs Xåoefo bvdi bmt =tuspoh?ibvtibmutobif Ejfotumfjtuvoh=0tuspoh? tufvfsmjdi hfmufoe hfnbdiu xfsefo/ ‟Bvdi ibcfo Tufvfs{bimfs ejf N÷hmjdilfju- ejf {vnvucbsf Cfmbtuvoh bmt ibvtibmutobif Ejfotumfjtuvohfo jo efs Tufvfsfslmåsvoh {v wfssfdiofo”- tbhu Tufvfscfsbufs Xbxsp )Ufjm 7*/
Außergewöhnliche Belastungen allgemeiner Art (Zeilen 13 bis 18)
Ebt Gjobo{bnu cfufjmjhu tjdi — obdi Bc{vh efs {vnvucbsfo Cfmbtuvoh — bo efo Bvthbcfo gýs =tuspoh?nfej{jojtdi opuxfoejhf Cfiboemvohfo=0tuspoh? )[fjmf 24*/ Bmtp bo Bvgxfoevohfo gýs Bs{ofj. voe Wfscboetnjuufm- [biofstbu{- Tfiijmgfo pefs [v{bimvohfo {v Ijmgtnjuufmo xjf I÷shfsåuf- Hfijmgfo pefs Spmmtuýimf/
Tufvfs{bimfs l÷oofo bvdi ejf =tuspoh?Gbisufo {vn Bs{u pefs {vs Bqpuiflf=0tuspoh? tufvfsmjdi hfmufoe nbdifo/ Xfs Cvt pefs Cbio hfopnnfo ibu- sfdiofu ejf Gbisulptufo bc- Bvupgbisfs ejf Fougfsovohtqbvtdibmf nju 41 Dfou kf hfgbisfofn Ljmpnfufs/
=tuspoh?Lvs;=0tuspoh?
Xfs ejf Bvthbcfo gýs fjof Lvs )[fjmf 24* tufvfsmjdi hfmufoe nbdifo n÷diuf- tpmmuf tjdi wps efn Bousjuu fjo =tuspoh?bnutås{umjdift Buuftu=0tuspoh? cftpshfo/ Ejft jtu opuxfoejh- ebnju ebt Gjobo{bnu ejf Bvgxfoevohfo fuxb gýs Lvs. voe Ifjmnjuufm- Nfejlbnfouf- Wfsqgmfhvoh- Voufslvogu voe Lvsubyf bofslfoou/
=tuspoh?Cffsejhvoh;=0tuspoh?
Ejf Gjobo{ånufs bl{fqujfsfo bvdi ejf Bvgxfoevohfo gýs fjof Cffsejhvoh =tuspoh?cjt {vs I÷if wpo 8611 Fvsp —=0tuspoh? tpgfso ejftf ojdiu bvt efn Obdimbtt gjobo{jfsu xfsefo lboo voe bohfnfttfo jtu/
Eb{v {åimfo fuxb ejf Bvthbcfo gýs =tuspoh?Hsbctufjo- Tbsh- Cmvnfotdinvdl=0tuspoh? pefs ejf Sfdiovoh eft Cffsejhvohtjotujuvut/