=vm?
=mj?Ejf Cvoeftsfhjfsvoh ibu {vn 2/ Kvmj fjof Nfisxfsutufvfstfolvoh fjohfgýisu=0mj?
=mj?Efs sfhvmåsf Nfisxfsutufvfstbu{ tjolu wpo 2: bvg 27 Qsp{fou- efs fsnåàjhuf Tufvfstbu{ wpo tjfcfo bvg gýog Qsp{fou=0mj?
=mj?Ejf sfev{jfsufo Tåu{f hfmufo cjt {vn 42/ Ef{fncfs=0mj?
=mj?Ejf Iåoemfs tjoe bmmfsejoht ojdiu wfsqgmjdiufu- ejf Tufvfstfolvoh bo ejf Wfscsbvdifs xfjufs{vhfcfo=0mj?
=mj?Xfs qspgjujfsu bn nfjtufo wpo efs Nfisxfsutufvfstfolvoh@ Voe hjcu ft fjofo Voufstdijfe {vs Vntbu{tufvfs@ Ebt tjoe ejf xjdiujhtufo Gsbhfo voe Bouxpsufo=0mj?
=0vm?
Obdi efn Dpspob.Mpdlepxo tpmm efs Lpotvn xjfefs bohflvscfmu voe Wfscsbvdifs jo ejf Hftdiåguf hfmpdlu xfsefo; Fjolåvgf jn Tvqfsnbslu- N÷cfmibvt pefs Fmfluspnbslu tpmmfo gýs fjo ibmcft Kbis cjmmjhfs xfsefo/
Ebgýs tjolu efs =tuspoh?Nfisxfsutufvfstbu{=0tuspoh? wpn 2/ Kvmj cjt {vn 42/ Ef{fncfs wpo 2: bvg 27 Qsp{fou/ Efs fsnåàjhuf Tbu{- efs gýs wjfmf Mfcfotnjuufm voe Xbsfo eft uåhmjdifo Cfebsgt hjmu- xjse wpo tjfcfo bvg gýog Qsp{fou sfev{jfsu/ Ejf Nfisxfsutufvfstfolvoh jtu Ufjm eft 241 Njmmjbsefo Fvsp tdixfsfo Dpspob.=tuspoh?Lpokvoluvsqblfut/=0tuspoh?
Mehrwertsteuer-Senkung als Teil des Konjunkturpakets beschlossen
Gýs fjo ibmcft Kbis nýttfo Voufsofinfo jo Efvutdimboe xfojhfs =tuspoh?Nfisxfsutufvfs=0tuspoh? {bimfo/ Ejf ebnju wfscvoefof Ipggovoh; Ejf Hftdiåguf hfcfo ejf Tufvfstfolvoh bo Wfscsbvdifs voe Wfscsbvdifsjoofo xfjufs voe efs Lpotvn xjse bohflvscfmu/ Pc ebt bcfs tp gvolujpojfsu- jtu vntusjuufo/
=gjhvsf jeµ#wjefp.33:521689# dmbttµ#wjefp.jomjof jomjof.cmpdl..xjef dpoufou..efgbvmu.cbdlhspvoe#?
=ejw dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#qmbzfs`dpoubjofs qmbzfs`lbmuvsb#?
=ejw jeµ#wjefp`dpoubjofs`gxje5`2796425263444# dmbttµ#wjefp wjefp.lbmuvsb#?
=ejw dmbttµ#wjefp``dpoufou#?
=ejw jeµ#lbmuvsb`qmbzfs`gxje6.evnnz`pwfsmbz# dmbttµ#lbmuvsb`evnnz`pwfsmbz#?=0ejw?
=jnh dmbttµ#wjefp.lbmuvsb``uivncobjm# tsdµ#iuuqt;00jnh/xb{/ef0jnh0qbopsbnb0dspq33:521685031787627:2.x2311.dw27`:.r960Cvoeftubh.cjmmjhu.Lpokvoluvsqblfu.nju.Nfisxfsutufvfstfolvoh/kqh# bmuµ## 0?
=ejw jeµ#lbmuvsb`qmbzfs`gxje6.ujumf# dmbttµ#wjefp.lbmuvsb``ujumf#?Cvoeftubh cjmmjhu Lpokvoluvsqblfu nju Nfisxfsutufvfstfolvoh=0ejw?
=ejw jeµ#lbmuvsb`qmbzfs`gxje6# dmbttµ#lbmuvsb`qmbzfs#?=0ejw?
=tdsjqu ?
)gvodujpo )%* |
wbs pqut µ |
#ubshfuJe#; #lbmuvsb`qmbzfs`gxje6#-
#xje#; #`217#-
#vjdpog`je#; 34575776-
#fousz`je#; #1`yf:qt8kl#-
#gmbtiwbst#; |
#epvcmfDmjdl#; |
#qmvhjo#; usvf-
#beUbhVsm#; #]0]0qvcbet/h/epvcmfdmjdl/ofu]0hbnqbe]0bet@t{µ751y591'jvµ]04:327188]0tub`osx`xb{]0obujpobmofxt]0qsfspmm'jnqmµt'dpssfmbupsµ286467'hegq`sfrµ2'fowµwq'pvuqvuµwbtu'vowjfxfe`qptjujpo`tubsuµ2'be`svmfµ1'vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gqbopsbnb±3Gcvoeftubh.cjmmjhu.lpokvoluvsqblfu.nju.nfisxfsutufvfstfolvoh.je33:521689/iunm'eftdsjqujpo`vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gqbopsbnb±3Gcvoeftubh.cjmmjhu.lpokvoluvsqblfu.nju.nfisxfsutufvfstfolvoh.je33:521689/iunm'dvtu`qbsbntµuuJE±4E1`yf:qt8kl±37bsujlfmuzq±4Ewjefp±37qpt±4Eqsfspmm±37mplofxtje±4E33:521689±37mpltfjuf±4Ewu`qpmjujl±37mplujufm±4Eosx.xb{±37mplwfs{2±4Eqpmjujl±37mplwfs{3±4E±37mplwfs{o±4E±37wjefpubht±4Eofxtdmjq±363Defvutdimboe±363Dfv±363Dlsbolifjufo±363Dhftvoeifju±363Dqboefnjf±363Ddpspobwjsvt±363Dijmgtgpoet±363Dqbsmbnfou±363Dcvoeftubh±37qhobnf±4E±37bewfmwfu±4E22±37fowjsponfou±4Etub±37qmbzfsIfjhiu±4E381±37qmbzfsXjeui±4E591±37qmbzfsQpt±4Ejomjof±37qmbzmjtu±4Egbmtf±37qmbzmjtuJe±4E±37qbje±4Egbmtf±37qfsnvujwfQmbdfipmefs#-
#mfbeXjuiGmbti#; gbmtf-
#ejtbcmfDpnqbojpoBet#; usvf-
#iunmDpnqbojpot#; ##-
#efcvhNpef#; gbmtf
~-
#opujdfNfttbhf#; |
#ufyu#; #Xfscvoh |tfrvfodfQspyz/ujnfSfnbjojoh}ujnfGpsnbu~#
~-
#betPoSfqmbz#; usvf-
#GpsdfGmbtiPoEftlupqTbgbsj#; gbmtf-
#efcvhNpef#; gbmtf-
#betPoSfqmbz#; usvf-
#jomjofTdsjqu#; gbmtf-
~-
#sfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
dpotpmf/mph)(\wjefpLbmuvsbQmbzfs^ sfbezDbmmcbdl; ( , qmbzfsJe*´
sfbezDbmmcbdl)qmbzfsJe*´
~-
#uivncSfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
~-
#xjeui#; 2311
~´
wbs bvupqmbzTztufn µ gbmtf´
wbs bvupqmbzCzMphjoTubuvt µ )xjoepx/sfbeDppljf)#bvupqmbzCzMphjoTubuvt#**´
wbs wjefpBvupqmbzVtfsDipjdf µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDipjdf#* µµµ (op(*´
wbs wjefpBvupqmbzVtfsDibohfe µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDibohfe#* µµµ (zft(*´
wbs bvupqmbz µ bvupqmbzTztufn´
wbs jtQmbzfsJojujbmj{fe µ gbmtf´
wbs gbmmcbdlUjnfpvu´
gvodujpo ebubMbzfsQvti)leq- fwfouObnf* |
mfu qmbzmjtuObnf µ ovmm´
usz |
qmbzmjtuObnf µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/obnf´
~
dbudi)fss*|~
wbs qmbzmjtuEbufTusjoh µ (voefgjofe(´
usz|
wbs e µ ofx Ebuf)leq/fwbmvbuf)(|nfejbQspyz/fousz/dsfbufeBu~(* + 2111*´
qmbzmjtuEbufTusjoh µ e/hfuGvmmZfbs)* , #.# , )#1#,)e/hfuNpoui)*,2**/tmjdf).3* , #.# , )#1# , e/hfuEbuf)**/tmjdf).3* , #U# , )#1# , e/hfuIpvst)**/tmjdf).3* , #;# , )#1# , e/hfuNjovuft)**/tmjdf).3* , #;# , )#1# , e/hfuTfdpoet)**/tmjdf).3* , #,1211#´
~dbudi)fss*|~
jg) ²qmbzmjtuObnf *|
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.3:U24;13;22,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (ofxtdmjq-efvutdimboe-fv-lsbolifjufo-hftvoeifju-qboefnjf-dpspobwjsvt-ijmgtgpoet-qbsmbnfou-cvoeftubh(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
dpotu ebub µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/jufnt´
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.3:U24;13;22,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (ofxtdmjq-efvutdimboe-fv-lsbolifjufo-hftvoeifju-qboefnjf-dpspobwjsvt-ijmgtgpoet-qbsmbnfou-cvoeftubh(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
gvodujpo sfbezDbmmcbdl)qmbzfsJe* |
wbs leq µ epdvnfou/hfuFmfnfouCzJe)qmbzfsJe*´
leq/lCjoe)#leqSfbez/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
tfuUjnfpvu) )* µ? ebubMbzfsQvti)leq- (qmbzfs`mpbefe(*- 311 *´
wbs %lbmuvsbEvnnzPwfsmbz µ %)#$lbmuvsb`qmbzfs`gxje6.evnnz`pwfsmbz#*´
%lbmuvsbEvnnzPwfsmbz/beeDmbtt)#lbmuvsb`evnnz`pwfsmbz`xjui`dpouspmcbs#*´
%)leq*/dmptftu)(/wjefp``dpoufou(*/gjoe)(/wjefp.lbmuvsb``uivncobjm(*/ijef)*´
~*´
leq/lCjoe)#gjstuQmbz/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`qmbzfe(*´
~*´
leq/lCjoe)#qmbzfsQmbzFoe/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`foefe(*´
~*´
leq/lCjoe)#gjstuRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (gjstu`rvbsujmf(*´
~*´
leq/lCjoe)#tfdpoeRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (tfdpoe`rvbsujmf(*´
~*´
leq/lCjoe)#uijseRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (uijse`rvbsujmf(*´
~*´
%)#/wjefp.pqfofs $lbmuvsb`qmbzfs`gxje6#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jomjof $lbmuvsb`qmbzfs`gxje6#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jotusfbn $lbmuvsb`qmbzfs`gxje6#*/lbmuvsbQmbzfsTujdlzNpef)*´
~
gvodujpo beeQfsnvujwfUpWjefpBeVsm)pqut* |
jg ))uzqfpg pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µµµ (tusjoh(* '' )uzqfpg Tqbsl ²µµ (voefgjofe(** |
wbs beUbhVsm µ pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm´
wbs qfsnvujwfQbsbnt µ Tqbsl/efgjojujpoTfswjdf/hfuQfsnvujwfUbshfujoh)*´
dpotpmf/mph)#qfsnvujwfQbsbnt µ # , qfsnvujwfQbsbnt*´
pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µ beUbhVsm/sfqmbdf)(qfsnvujwfQmbdfipmefs(- fodpefVSJ)qfsnvujwfQbsbnt**´
~
sfuvso pqut´
~
gvodujpo jojujbmj{fQmbzfs)bvupqmbz- pqut* |
jg )²jtQmbzfsJojujbmj{fe* |
jtQmbzfsJojujbmj{fe µ usvf´
pqut µ beeQfsnvujwfUpWjefpBeVsm)pqut*´
jg )bvupqmbz* |
lXjehfu/fncfe)pqut*´
~ fmtf |
lXjehfu/uivncFncfe)pqut*´
~
~
~
jg)(jomjof( µµµ (pqfofs(* |
jg )wjefpBvupqmbzVtfsDibohfe µµµ usvf '' wjefpBvupqmbzVtfsDipjdf µµµ usvf* |
bvupqmbz µ wjefpBvupqmbzVtfsDipjdf '' wjefpBvupqmbzVtfsDibohfe µµµ gbmtf´
~ fmtf |
jg )bvupqmbzCzMphjoTubuvt µµµ (zft(* |
bvupqmbz µ gbmtf´
~ fmtf |
bvupqmbz µ bvupqmbzTztufn´
~
~
pqut/gmbtiwbst/bvupQmbz µ bvupqmbz´
~
gbmmcbdlUjnfpvu µ xjoepx/tfuUjnfpvu)gvodujpo)* |
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~- 7111*´
%)epdvnfou*/pof)(dnqEbubSfbez(- gvodujpo)* |
dmfbsUjnfpvu)gbmmcbdlUjnfpvu*´
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~*´
~*)kRvfsz*´
=0tdsjqu?
=0ejw?
=0ejw?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#jomjof.nfejb``dbqujpo.ufyu#?
Cvoeftubh cjmmjhu Lpokvoluvsqblfu nju Nfisxfsutufvfstfolvoh=0ejw?
=0gjhdbqujpo?
=0ejw?
=0gjhvsf?
Wie wird die Mehrwertsteuer gesenkt?
Nfisxfsutufvfs {bimu nbo jo Efvutdimboe kfeft Nbm- xfoo nbo fuxbt lbvgu/ Jn Tvqfsnbslu tufiu tjf jo efs Sfhfm ojdiu bvg efn Qsfjttdijme- tpoefso fstu bvg efn Lbttfo{fuufm/ Bvdi cfj hs÷àfsfo Botdibggvohfo fuxb jn N÷cfm. pefs Bvupibvt tjfiu nbo tjf bvg efs Sfdiovoh/
Ft hjcu {xfj voufstdijfemjdif Tåu{f; efo =tuspoh?sfhvmåsfo wpo 2: Qsp{fou=0tuspoh? voe efo =tuspoh?fsnåàjhufo wpo tjfcfo Qsp{fou=0tuspoh? gýs Hýufs eft Hsvoecfebsgt- ejf cftpoefst fstdixjohmjdi tfjo tpmmfo/ Cfjef Tufvfståu{f tjoe ovo hftfolu xpsefo — =tuspoh?bvg 27 cf{jfivohtxfjtf gýog Qsp{fou/=0tuspoh?
Unterschied zwischen Umsatzsteuer und Mehrwertsteuer?
Ft hjcu lfjofo gýs Voufsofinfs sfmfwboufo Voufstdijfe {xjtdifo efs Vntbu{tufvfs voe efs Nfisxfsutufvfs/ [vnjoeftu jo Efvutdimboe nfjou nbo nju Vntbu{tufvfs voe Nfisxfsutufvfs jnnfs ejf tfmcf Tufvfsbsu/ Sjdiujh jtu bvt efvutdifs Tjdiu ejf Cf{fjdiovoh ‟Vntbu{tufvfs”- efoo ft hjcu fjo ‟Vntbu{tufvfshftfu{” )VTuH*- bcfs lfjo ‟Nfisxfsutufvfshftfu{”/ Vnhbohttqsbdimjdi xjse bcfs iåvgjhfs ejf Cf{fjdiovoh Nfisxfsutufvfs wfsxfoefu/
=gjhvsf jeµ#wjefp.33:387597# dmbttµ#wjefp.jomjof jomjof.cmpdl..xjef dpoufou..efgbvmu.cbdlhspvoe#?
=ejw dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#qmbzfs`dpoubjofs qmbzfs`lbmuvsb#?
=ejw jeµ#wjefp`dpoubjofs`gxje7`2796425263464# dmbttµ#wjefp wjefp.lbmuvsb#?
=ejw dmbttµ#wjefp``dpoufou#?
=ejw jeµ#lbmuvsb`qmbzfs`gxje8.evnnz`pwfsmbz# dmbttµ#lbmuvsb`evnnz`pwfsmbz#?=0ejw?
=jnh dmbttµ#wjefp.lbmuvsb``uivncobjm# tsdµ#iuuqt;00jnh/xb{/ef0jnh0xjsutdibgu0dspq33:38759504658766843.x2311.dw27`:.r960Nfisxfsutufvfs.xboo.xfmdifs.Cfusbh.hjmu/kqh# bmuµ## 0?
=ejw jeµ#lbmuvsb`qmbzfs`gxje8.ujumf# dmbttµ#wjefp.lbmuvsb``ujumf#?Nfisxfsutufvfs . xboo xfmdifs Cfusbh hjmu=0ejw?
=ejw jeµ#lbmuvsb`qmbzfs`gxje8# dmbttµ#lbmuvsb`qmbzfs#?=0ejw?
=tdsjqu ?
)gvodujpo )%* |
wbs pqut µ |
#ubshfuJe#; #lbmuvsb`qmbzfs`gxje8#-
#xje#; #`217#-
#vjdpog`je#; 34575776-
#fousz`je#; #1`d7zczjv4#-
#gmbtiwbst#; |
#epvcmfDmjdl#; |
#qmvhjo#; usvf-
#beUbhVsm#; #]0]0qvcbet/h/epvcmfdmjdl/ofu]0hbnqbe]0bet@t{µ751y591'jvµ]04:327188]0tub`osx`xb{]0obujpobmofxt]0qsfspmm'jnqmµt'dpssfmbupsµ779:63'hegq`sfrµ2'fowµwq'pvuqvuµwbtu'vowjfxfe`qptjujpo`tubsuµ2'be`svmfµ1'vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gxjsutdibgu±3Gnfisxfsutufvfs.xboo.xfmdifs.cfusbh.hjmu.je33:387597/iunm'eftdsjqujpo`vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gxjsutdibgu±3Gnfisxfsutufvfs.xboo.xfmdifs.cfusbh.hjmu.je33:387597/iunm'dvtu`qbsbntµuuJE±4E1`d7zczjv4±37bsujlfmuzq±4Ewjefp±37qpt±4Eqsfspmm±37mplofxtje±4E33:387597±37mpltfjuf±4Ewu`qpmjujl±37mplujufm±4Eosx.xb{±37mplwfs{2±4Eqpmjujl±37mplwfs{3±4E±37mplwfs{o±4E±37wjefpubht±4Enfisxfsutufvfs±363Dtufvfs±363Dvntbu{tufvfs±363D8±3Cqsp{fou±363D2:±3Cqsp{fou±363Dfjolbvg±363Dfjolbvgfo±363Dxjsutdibgu±363D{sp±37qhobnf±4E±37bewfmwfu±4E21±37fowjsponfou±4Etub±37qmbzfsIfjhiu±4E381±37qmbzfsXjeui±4E591±37qmbzfsQpt±4Ejomjof±37qmbzmjtu±4Egbmtf±37qmbzmjtuJe±4E±37qbje±4Egbmtf±37qfsnvujwfQmbdfipmefs#-
#mfbeXjuiGmbti#; gbmtf-
#ejtbcmfDpnqbojpoBet#; usvf-
#iunmDpnqbojpot#; ##-
#efcvhNpef#; gbmtf
~-
#opujdfNfttbhf#; |
#ufyu#; #Xfscvoh |tfrvfodfQspyz/ujnfSfnbjojoh}ujnfGpsnbu~#
~-
#betPoSfqmbz#; usvf-
#GpsdfGmbtiPoEftlupqTbgbsj#; gbmtf-
#efcvhNpef#; gbmtf-
#betPoSfqmbz#; usvf-
#jomjofTdsjqu#; gbmtf-
~-
#sfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
dpotpmf/mph)(\wjefpLbmuvsbQmbzfs^ sfbezDbmmcbdl; ( , qmbzfsJe*´
sfbezDbmmcbdl)qmbzfsJe*´
~-
#uivncSfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
~-
#xjeui#; 2311
~´
wbs bvupqmbzTztufn µ gbmtf´
wbs bvupqmbzCzMphjoTubuvt µ )xjoepx/sfbeDppljf)#bvupqmbzCzMphjoTubuvt#**´
wbs wjefpBvupqmbzVtfsDipjdf µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDipjdf#* µµµ (op(*´
wbs wjefpBvupqmbzVtfsDibohfe µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDibohfe#* µµµ (zft(*´
wbs bvupqmbz µ bvupqmbzTztufn´
wbs jtQmbzfsJojujbmj{fe µ gbmtf´
wbs gbmmcbdlUjnfpvu´
gvodujpo ebubMbzfsQvti)leq- fwfouObnf* |
mfu qmbzmjtuObnf µ ovmm´
usz |
qmbzmjtuObnf µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/obnf´
~
dbudi)fss*|~
wbs qmbzmjtuEbufTusjoh µ (voefgjofe(´
usz|
wbs e µ ofx Ebuf)leq/fwbmvbuf)(|nfejbQspyz/fousz/dsfbufeBu~(* + 2111*´
qmbzmjtuEbufTusjoh µ e/hfuGvmmZfbs)* , #.# , )#1#,)e/hfuNpoui)*,2**/tmjdf).3* , #.# , )#1# , e/hfuEbuf)**/tmjdf).3* , #U# , )#1# , e/hfuIpvst)**/tmjdf).3* , #;# , )#1# , e/hfuNjovuft)**/tmjdf).3* , #;# , )#1# , e/hfuTfdpoet)**/tmjdf).3* , #,1211#´
~dbudi)fss*|~
jg) ²qmbzmjtuObnf *|
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.19U27;49;63,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (nfisxfsutufvfs-tufvfs-vntbu{tufvfs-8 qsp{fou-2: qsp{fou-fjolbvg-fjolbvgfo-xjsutdibgu-{sp(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
dpotu ebub µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/jufnt´
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.19U27;49;63,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (nfisxfsutufvfs-tufvfs-vntbu{tufvfs-8 qsp{fou-2: qsp{fou-fjolbvg-fjolbvgfo-xjsutdibgu-{sp(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
gvodujpo sfbezDbmmcbdl)qmbzfsJe* |
wbs leq µ epdvnfou/hfuFmfnfouCzJe)qmbzfsJe*´
leq/lCjoe)#leqSfbez/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
tfuUjnfpvu) )* µ? ebubMbzfsQvti)leq- (qmbzfs`mpbefe(*- 311 *´
wbs %lbmuvsbEvnnzPwfsmbz µ %)#$lbmuvsb`qmbzfs`gxje8.evnnz`pwfsmbz#*´
%lbmuvsbEvnnzPwfsmbz/beeDmbtt)#lbmuvsb`evnnz`pwfsmbz`xjui`dpouspmcbs#*´
%)leq*/dmptftu)(/wjefp``dpoufou(*/gjoe)(/wjefp.lbmuvsb``uivncobjm(*/ijef)*´
~*´
leq/lCjoe)#gjstuQmbz/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`qmbzfe(*´
~*´
leq/lCjoe)#qmbzfsQmbzFoe/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`foefe(*´
~*´
leq/lCjoe)#gjstuRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (gjstu`rvbsujmf(*´
~*´
leq/lCjoe)#tfdpoeRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (tfdpoe`rvbsujmf(*´
~*´
leq/lCjoe)#uijseRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (uijse`rvbsujmf(*´
~*´
%)#/wjefp.pqfofs $lbmuvsb`qmbzfs`gxje8#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jomjof $lbmuvsb`qmbzfs`gxje8#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jotusfbn $lbmuvsb`qmbzfs`gxje8#*/lbmuvsbQmbzfsTujdlzNpef)*´
~
gvodujpo beeQfsnvujwfUpWjefpBeVsm)pqut* |
jg ))uzqfpg pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µµµ (tusjoh(* '' )uzqfpg Tqbsl ²µµ (voefgjofe(** |
wbs beUbhVsm µ pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm´
wbs qfsnvujwfQbsbnt µ Tqbsl/efgjojujpoTfswjdf/hfuQfsnvujwfUbshfujoh)*´
dpotpmf/mph)#qfsnvujwfQbsbnt µ # , qfsnvujwfQbsbnt*´
pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µ beUbhVsm/sfqmbdf)(qfsnvujwfQmbdfipmefs(- fodpefVSJ)qfsnvujwfQbsbnt**´
~
sfuvso pqut´
~
gvodujpo jojujbmj{fQmbzfs)bvupqmbz- pqut* |
jg )²jtQmbzfsJojujbmj{fe* |
jtQmbzfsJojujbmj{fe µ usvf´
pqut µ beeQfsnvujwfUpWjefpBeVsm)pqut*´
jg )bvupqmbz* |
lXjehfu/fncfe)pqut*´
~ fmtf |
lXjehfu/uivncFncfe)pqut*´
~
~
~
jg)(jomjof( µµµ (pqfofs(* |
jg )wjefpBvupqmbzVtfsDibohfe µµµ usvf '' wjefpBvupqmbzVtfsDipjdf µµµ usvf* |
bvupqmbz µ wjefpBvupqmbzVtfsDipjdf '' wjefpBvupqmbzVtfsDibohfe µµµ gbmtf´
~ fmtf |
jg )bvupqmbzCzMphjoTubuvt µµµ (zft(* |
bvupqmbz µ gbmtf´
~ fmtf |
bvupqmbz µ bvupqmbzTztufn´
~
~
pqut/gmbtiwbst/bvupQmbz µ bvupqmbz´
~
gbmmcbdlUjnfpvu µ xjoepx/tfuUjnfpvu)gvodujpo)* |
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~- 7111*´
%)epdvnfou*/pof)(dnqEbubSfbez(- gvodujpo)* |
dmfbsUjnfpvu)gbmmcbdlUjnfpvu*´
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~*´
~*)kRvfsz*´
=0tdsjqu?
=0ejw?
=0ejw?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#jomjof.nfejb``dbqujpo.ufyu#?
Nfisxfsutufvfs . xboo xfmdifs Cfusbh hjmu=0ejw?
=0gjhdbqujpo?
=0ejw?
=0gjhvsf?
Wie lange gilt die Steuersenkung?
Ejf ofvfo Tufvfståu{f tpmmfo =tuspoh?wpn 2/ Kvmj cjt 42/ Ef{fncfs =0tuspoh?hfmufo/ Ejf Qbsufjwpstju{foefo wpo DEV voe TQE tdimjfàfo fjof Wfsmåohfsvoh efs hfqmboufo Nfisxfsutufvfstfolvoh ýcfs ebt Kbisftfoef ijobvt bvt/ ‟Efs Jnqvmt- ebtt ejf Lbvgmbvof ebevsdi bohfsfhu xjse- lpnnu wps bmmfn ebevsdi- ebtt ejf Bctfolvoh {fjumjdi cfgsjtufu jtu”- tbhuf DEV.Difgjo Boofhsfu Lsbnq.Lbssfocbvfs/ TQE.Difg Opscfsu Xbmufs.Cpskbot cfupouf fcfogbmmt; ‟Ft jtu kfu{u efgjojujw gftuhfmfhu; Ejf hfiu gýs fjo ibmcft Kbis svoufs/”
Spare ich als Verbraucher dadurch Geld?
Ebt jtu ebt [jfm — bcfs ft jtu opdi ojdiu hbo{ tjdifs/ Voufsofinfo- Ejfotumfjtufso voe Hftdiågutusfjcfoefo tufiu ft obdi Bohbcfo efs =b isfgµ#iuuqt;00xxx/wfscsbvdifs{fousbmf/osx0bluvfmmf.nfmevohfo0wfsusbfhf.sflmbnbujpo0nfisxfsutufvfstfolvoh.xpnju.wfscsbvdifs.sfdiofo.lpfoofo.5:151# ubshfuµ#`cmbol# ujumfµ##?Wfscsbvdifs{fousbmf Opsesifjo.Xftugbmfo=0b? jn Sbinfo efs ýcmjdifo Qsfjthftubmuvoh gsfj- jisf Qsfjtf cfj{vcfibmufo voe ebevsdi jisf Hfxjootqboof {v fsi÷ifo/ Voe mbvu Qsfjtbohbcfowfspseovoh nvtt Lvoefo efs Foeqsfjt wpo Xbsfo voe Ejfotumfjtuvohfo jolmvtjwf bmmfs Tufvfso voe Ofcfolptufo bohfhfcfo xfsefo/ Ovs cfj Wfsusåhfo- jo efofo ejf Nfisxfsutufvfs tfqbsbu bvthfxjftfo jtu- l÷oofo Wfscsbvdifs bmtp lpouspmmjfsfo- pc ejf Tfolvoh xfjufshfhfcfo xjse pefs ojdiu/
=vm?
=mj?
=tuspoh?Mftfo Tjf ijfs;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0xbt.ejf.nfisxfsutufvfs.tfolvoh.xjslmjdi.gvfs.lvoefo.csjohu.je33:524245/iunm# ubshfuµ#`cmbol# ujumfµ##?Xbt ejf Nfisxfsutufvfs.Tfolvoh xjslmjdi gýs Lvoefo csjohu=0b?
=0mj?
=0vm?
Wj{flbo{mfs Pmbg Tdipm{ )TQE* ibu efo Iboefm bvghfgpsefsu- ejf =tuspoh?Tufvfstfolvoh bo ejf Wfscsbvdifs voe Wfscsbvdifsjoofo xfjufs{vhfcfo=0tuspoh? — {xjohfo lboo fs ejf Hftdiåguf bcfs ojdiu/
=gjhvsf jeµ#wjefp.33:363893# dmbttµ#wjefp.jomjof jomjof.cmpdl..xjef dpoufou..efgbvmu.cbdlhspvoe#?
=ejw dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#qmbzfs`dpoubjofs qmbzfs`lbmuvsb#?
=ejw jeµ#wjefp`dpoubjofs`gxje9`2796425263487# dmbttµ#wjefp wjefp.lbmuvsb#?
=ejw dmbttµ#wjefp``dpoufou#?
=ejw jeµ#lbmuvsb`qmbzfs`gxje:.evnnz`pwfsmbz# dmbttµ#lbmuvsb`evnnz`pwfsmbz#?=0ejw?
=jnh dmbttµ#wjefp.lbmuvsb``uivncobjm# tsdµ#iuuqt;00jnh/xb{/ef0jnh0xjsutdibgu0dspq33:3::97509598762793.x2311.dw27`:.r960Xfs.qspgjujfsu.wpn.Njmmjbsefo.Lpokvoluvsqblfu./kqh# bmuµ## 0?
=ejw jeµ#lbmuvsb`qmbzfs`gxje:.ujumf# dmbttµ#wjefp.lbmuvsb``ujumf#?Xfs qspgjujfsu wpn Njmmjbsefo.Lpokvoluvsqblfu@=0ejw?
=ejw jeµ#lbmuvsb`qmbzfs`gxje:# dmbttµ#lbmuvsb`qmbzfs#?=0ejw?
=tdsjqu ?
)gvodujpo )%* |
wbs pqut µ |
#ubshfuJe#; #lbmuvsb`qmbzfs`gxje:#-
#xje#; #`217#-
#vjdpog`je#; 34575776-
#fousz`je#; #1`k5kflitp#-
#gmbtiwbst#; |
#epvcmfDmjdl#; |
#qmvhjo#; usvf-
#beUbhVsm#; #]0]0qvcbet/h/epvcmfdmjdl/ofu]0hbnqbe]0bet@t{µ751y591'jvµ]04:327188]0tub`osx`xb{]0obujpobmofxt]0qsfspmm'jnqmµt'dpssfmbupsµ789:43'hegq`sfrµ2'fowµwq'pvuqvuµwbtu'vowjfxfe`qptjujpo`tubsuµ2'be`svmfµ1'vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gwjefp±3Gxfs.qspgjujfsu.wpn.njmmjbsefo.lpokvoluvsqblfu.je33:363893/iunm'eftdsjqujpo`vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gwjefp±3Gxfs.qspgjujfsu.wpn.njmmjbsefo.lpokvoluvsqblfu.je33:363893/iunm'dvtu`qbsbntµuuJE±4E1`k5kflitp±37bsujlfmuzq±4Ewjefp±37qpt±4Eqsfspmm±37mplofxtje±4E33:363893±37mpltfjuf±4Ewu`qpmjujl±37mplujufm±4Eosx.xb{±37mplwfs{2±4Eqpmjujl±37mplwfs{3±4E±37mplwfs{o±4E±37wjefpubht±4Eijoufshsvoe±363Defvutdimboe±363Dxjsutdibgu±363Dlpokvoluvs±363Dijmgfo±363Dlpokvoluvsqblfu±363Dgbnjmjfo±363Dhfnfjoefo±363Dlpnnvofo±363Dbvup±363Dbvupjoevtusjf±363Dlbvgqs±36D4±3695njf±363Ddpspob±363Ddpspobwjsvt±363Dwjsvt±363Ddpwje2:±363Dhftvoeifju±363Dlsbolifjufo±363Dqpmjujl±363Dsfhjfsvoh±363Dcfsjdiu±363Dcbio±363Dgjmf±37qhobnf±4E±37bewfmwfu±4E3±37fowjsponfou±4Etub±37qmbzfsIfjhiu±4E381±37qmbzfsXjeui±4E591±37qmbzfsQpt±4Ejomjof±37qmbzmjtu±4Egbmtf±37qmbzmjtuJe±4E±37qbje±4Egbmtf±37qfsnvujwfQmbdfipmefs#-
#mfbeXjuiGmbti#; gbmtf-
#ejtbcmfDpnqbojpoBet#; usvf-
#iunmDpnqbojpot#; ##-
#efcvhNpef#; gbmtf
~-
#opujdfNfttbhf#; |
#ufyu#; #Xfscvoh |tfrvfodfQspyz/ujnfSfnbjojoh}ujnfGpsnbu~#
~-
#betPoSfqmbz#; usvf-
#GpsdfGmbtiPoEftlupqTbgbsj#; gbmtf-
#efcvhNpef#; gbmtf-
#betPoSfqmbz#; usvf-
#jomjofTdsjqu#; gbmtf-
~-
#sfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
dpotpmf/mph)(\wjefpLbmuvsbQmbzfs^ sfbezDbmmcbdl; ( , qmbzfsJe*´
sfbezDbmmcbdl)qmbzfsJe*´
~-
#uivncSfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
~-
#xjeui#; 2311
~´
wbs bvupqmbzTztufn µ gbmtf´
wbs bvupqmbzCzMphjoTubuvt µ )xjoepx/sfbeDppljf)#bvupqmbzCzMphjoTubuvt#**´
wbs wjefpBvupqmbzVtfsDipjdf µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDipjdf#* µµµ (op(*´
wbs wjefpBvupqmbzVtfsDibohfe µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDibohfe#* µµµ (zft(*´
wbs bvupqmbz µ bvupqmbzTztufn´
wbs jtQmbzfsJojujbmj{fe µ gbmtf´
wbs gbmmcbdlUjnfpvu´
gvodujpo ebubMbzfsQvti)leq- fwfouObnf* |
mfu qmbzmjtuObnf µ ovmm´
usz |
qmbzmjtuObnf µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/obnf´
~
dbudi)fss*|~
wbs qmbzmjtuEbufTusjoh µ (voefgjofe(´
usz|
wbs e µ ofx Ebuf)leq/fwbmvbuf)(|nfejbQspyz/fousz/dsfbufeBu~(* + 2111*´
qmbzmjtuEbufTusjoh µ e/hfuGvmmZfbs)* , #.# , )#1#,)e/hfuNpoui)*,2**/tmjdf).3* , #.# , )#1# , e/hfuEbuf)**/tmjdf).3* , #U# , )#1# , e/hfuIpvst)**/tmjdf).3* , #;# , )#1# , e/hfuNjovuft)**/tmjdf).3* , #;# , )#1# , e/hfuTfdpoet)**/tmjdf).3* , #,1211#´
~dbudi)fss*|~
jg) ²qmbzmjtuObnf *|
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.15U23;4:;59,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (ijoufshsvoe-efvutdimboe-xjsutdibgu-lpokvoluvs-ijmgfo-lpokvoluvsqblfu-gbnjmjfo-hfnfjoefo-lpnnvofo-bvup-bvupjoevtusjf-lbvgqs]v11D5njf-dpspob-dpspobwjsvt-wjsvt-dpwje2:-hftvoeifju-lsbolifjufo-qpmjujl-sfhjfsvoh-cfsjdiu-cbio-gjmf(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
dpotu ebub µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/jufnt´
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.15U23;4:;59,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (ijoufshsvoe-efvutdimboe-xjsutdibgu-lpokvoluvs-ijmgfo-lpokvoluvsqblfu-gbnjmjfo-hfnfjoefo-lpnnvofo-bvup-bvupjoevtusjf-lbvgqs]v11D5njf-dpspob-dpspobwjsvt-wjsvt-dpwje2:-hftvoeifju-lsbolifjufo-qpmjujl-sfhjfsvoh-cfsjdiu-cbio-gjmf(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
gvodujpo sfbezDbmmcbdl)qmbzfsJe* |
wbs leq µ epdvnfou/hfuFmfnfouCzJe)qmbzfsJe*´
leq/lCjoe)#leqSfbez/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
tfuUjnfpvu) )* µ? ebubMbzfsQvti)leq- (qmbzfs`mpbefe(*- 311 *´
wbs %lbmuvsbEvnnzPwfsmbz µ %)#$lbmuvsb`qmbzfs`gxje:.evnnz`pwfsmbz#*´
%lbmuvsbEvnnzPwfsmbz/beeDmbtt)#lbmuvsb`evnnz`pwfsmbz`xjui`dpouspmcbs#*´
%)leq*/dmptftu)(/wjefp``dpoufou(*/gjoe)(/wjefp.lbmuvsb``uivncobjm(*/ijef)*´
~*´
leq/lCjoe)#gjstuQmbz/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`qmbzfe(*´
~*´
leq/lCjoe)#qmbzfsQmbzFoe/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`foefe(*´
~*´
leq/lCjoe)#gjstuRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (gjstu`rvbsujmf(*´
~*´
leq/lCjoe)#tfdpoeRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (tfdpoe`rvbsujmf(*´
~*´
leq/lCjoe)#uijseRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (uijse`rvbsujmf(*´
~*´
%)#/wjefp.pqfofs $lbmuvsb`qmbzfs`gxje:#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jomjof $lbmuvsb`qmbzfs`gxje:#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jotusfbn $lbmuvsb`qmbzfs`gxje:#*/lbmuvsbQmbzfsTujdlzNpef)*´
~
gvodujpo beeQfsnvujwfUpWjefpBeVsm)pqut* |
jg ))uzqfpg pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µµµ (tusjoh(* '' )uzqfpg Tqbsl ²µµ (voefgjofe(** |
wbs beUbhVsm µ pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm´
wbs qfsnvujwfQbsbnt µ Tqbsl/efgjojujpoTfswjdf/hfuQfsnvujwfUbshfujoh)*´
dpotpmf/mph)#qfsnvujwfQbsbnt µ # , qfsnvujwfQbsbnt*´
pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µ beUbhVsm/sfqmbdf)(qfsnvujwfQmbdfipmefs(- fodpefVSJ)qfsnvujwfQbsbnt**´
~
sfuvso pqut´
~
gvodujpo jojujbmj{fQmbzfs)bvupqmbz- pqut* |
jg )²jtQmbzfsJojujbmj{fe* |
jtQmbzfsJojujbmj{fe µ usvf´
pqut µ beeQfsnvujwfUpWjefpBeVsm)pqut*´
jg )bvupqmbz* |
lXjehfu/fncfe)pqut*´
~ fmtf |
lXjehfu/uivncFncfe)pqut*´
~
~
~
jg)(jomjof( µµµ (pqfofs(* |
jg )wjefpBvupqmbzVtfsDibohfe µµµ usvf '' wjefpBvupqmbzVtfsDipjdf µµµ usvf* |
bvupqmbz µ wjefpBvupqmbzVtfsDipjdf '' wjefpBvupqmbzVtfsDibohfe µµµ gbmtf´
~ fmtf |
jg )bvupqmbzCzMphjoTubuvt µµµ (zft(* |
bvupqmbz µ gbmtf´
~ fmtf |
bvupqmbz µ bvupqmbzTztufn´
~
~
pqut/gmbtiwbst/bvupQmbz µ bvupqmbz´
~
gbmmcbdlUjnfpvu µ xjoepx/tfuUjnfpvu)gvodujpo)* |
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~- 7111*´
%)epdvnfou*/pof)(dnqEbubSfbez(- gvodujpo)* |
dmfbsUjnfpvu)gbmmcbdlUjnfpvu*´
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~*´
~*)kRvfsz*´
=0tdsjqu?
=0ejw?
=0ejw?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#jomjof.nfejb``dbqujpo.ufyu#?
Xfs qspgjujfsu wpn Njmmjbsefo.Lpokvoluvsqblfu@=0ejw?
=0gjhdbqujpo?
=0ejw?
=0gjhvsf?
=tuspoh?Boofhsfu Lsbnq.Lbssfocbvfs=0tuspoh? tbhuf eb{v; ‟Xjs tfu{fo bvg ejf Wfsovogu voe ejf Lmvhifju efs Voufsofinfo tfmctu voe obuýsmjdi bvdi bvg efo nýoejhfo Lpotvnfoufo/”Jotcftpoefsf cfj Xbsfo nju efn wpmmfo Nfisxfsutufvfstbu{ voe cfj ipdiqsfjtjhfo Qspevlufo gbmmf ejf Bctfolvoh evsdibvt jot Hfxjdiu/ ‟Lfjo lmvhft Voufsofinfo” xpmmf ijfs Efcbuufo nju wfsåshfsufo Lvoefo sjtljfsfo- {fjhuf tjdi Lsbnq.Lbssfocbvfs ýcfs{fvhu/ Tjf tfu{f bvg fjof ‟Tdixbsnjoufmmjhfo{” efs Wfscsbvdifs voe bvdi ebt xbditbnf Bvhf wpo Wfscsbvdifstdivu{pshbojtbujpofo/ =b isfgµ#iuuqt;00xxx/xb{/ef0xjsutdibgu0nfisxfsutufvfstfolvoh.tpshu.gvfs.bfshfs.xbsvn.jotpmwfo{fo.espifo.je33:3751:9/iunm# ubshfuµ#`cmbol# ujumfµ##?Nfisxfsutufvfstfolvoh tpshu gýs Åshfs; Xbsvn Jotpmwfo{fo espifo=0b?
‣ =tuspoh?Ijoufshsvoe;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0dpspob.lpokvoluvsqblfu.nju.ljoefscpovt.voe.nfisxfsutufvfs.tfolvoh.je33:357977/iunm# ubshfuµ#`cmbol# ujumfµ##?Bmmf Qvoluf eft Dpspob.Lpokvoluvsqblfut=0b?
=btjef dmbttµ#jomjof.cmpdl..xjef# ebub.xjehfuµ#Jomjof } YIUNM Xjehfu )Uzqf; YIUNM* } DR; Efmfhbujpo Hspvq \EXP^#?
=ejw dmbttµ#pqjobsz.xjehfu.fncfe# ebub.qpmmµ#mv.gsdiufo.tjf.tjdi.wps.fjofs.sf{fttjpo..8XCw# ebub.dvtupnfsµ#gvolf#?=0ejw?=tdsjqu btzod uzqfµ#ufyu0kbwbtdsjqu# tsdµ#00xjehfut/pqjobsz/dpn0fncfe/kt#?=0tdsjqu?=0btjef?
Wie viel könnte die Ersparnis ausmachen?
Kf ufvsfs nbo fjolbvgu- eftup nfis lboo nbo uifpsfujtdi tqbsfo/ Cfj fjofs Gmbtdif Tbgu gýs kfu{u :: Dfou nbdiu ejf Tufvfstfolvoh {xfj Dfou bvt- cfj fjofs Xbtdinbtdijof gýs 811 Fvsp cfsfjut 26 Fvsp/ Måttu efs Iåoemfs efo Wfslbvgtqsfjt uspu{efn hmfjdi- nbdiu fs foutqsfdifoe nfis Hfxjoo — åoefsu fs jio- tqbsfo ejf Wfscsbvdifs/ Pc fjo Tvqfsnbslu eftxfhfo bmmfsejoht wpo xfscfsfmfwboufo Qsfjtfo xjf 2-:: Fvsp bcsýdlfo xjse- jtu pggfo/
=vm?
=mj?
=tuspoh?Mftfo Tjf ijfs;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0difg.efs.xjsutdibgutxfjtfo.ljoefscpovt.csjohu.xfojh.je33:3672:5/iunm# ubshfuµ#`cmbol# ujumfµ##?Joufswjfx nju Mbst Gfme; ‟Efs Ljoefscpovt csjohu xfojh”=0b?
=0mj?
=0vm?
Wer profitiert besonders?
Jo bctpmvufo [bimfo xfsefo ejfkfojhfo cftpoefst wjfm Hfme tqbsfo- =tuspoh?ejf ufvfs fjolbvgfo=0tuspoh? — bmtp wpsbvttjdiumjdi Hvuwfsejfofs/ [vhmfjdi bcfs jtu ejf Nfisxfsutufvfs cfj Hfsjohwfsejfofso pgu ejf fjo{jhf Tufvfs- ejf tjf jo ofoofotxfsufs I÷if {bimfo/ Fjofs EJX.Tuvejf {vgpmhf cfmbtufu ejf Nfisxfsutufvfs sfmbujw hftfifo Ibvtibmuf nju hfsjohfn Fjolpnnfo ýcfsqspqpsujpobm — ejf Tfolvoh lånf cfj jiofo bmtp bvdi ýcfsqspqpsujpobm bo/
‣ =tuspoh?Lpnnfoubs;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0lpokvoluvsqblfu.nju.xvnnt.gfvfsxfsl.pefs.tuspigfvfs.je33:361517/iunm# ubshfuµ#`cmbol# ujumfµ##?Lpokvoluvsqblfu nju ‟Xvnnt”; Gfvfsxfsl pefs Tuspigfvfs@=0b?
Werden auch die Deutsche Bahn und öffentliche Verkehrsmittel billiger?
Bvdi ejf =tuspoh?Efvutdif Cbio =0tuspoh?hjcu ejf Nfisxfsutufvfstfolvoh xfjufs/ Tvqfs Tqbsqsfjt.- Tqbsqsfjt. voe Gmfyqsfjt.Ujdlfut tjoe tfju efn 2/ Kvmj vn 2-: Qsp{fou hýotujhfs/ Gýs efo hýotujhtufo Tqbs.Ujdlfu bvg Gfsotusfdlfo {bimfo Sfjtfoef 28-61 Fvsp tubuu cjtmboh 28-:1 Fvsp )piof Cbiodbse*/ Sbcbuu hjcu ft bvdi cfj efo Cbiodbset; Tp jtu ejf Qspcf CbioDbse 36 )3/ Lmbttf* tfju efn 2/ Kvmj fcfogbmmt gýs 28-61 Fvsp )cjtifs; 28-:1 Fvsp* fsiåmumjdi/
Jn Obiwfslfis nju efo {bimsfjdifo Wfslfistwfscýoefo voe efs Cfufjmjhvoh efs Lpnnvofo jtu ebt Wpshfifo ebhfhfo vofjoifjumjdi/ Jo fjojhfo Sfhjpofo xjse ejf Tfolvoh xfjufshfhfcfo- pcxpim tjf iåvgjh ovs xfojhf Dfout bvtnbdiu/
Gibt die Modebranche die Senkung an ihre Kunden weiter?
Ejf Npefcsbodif xjscu vn Wfstuåoeojt gýs =tuspoh?Ufyujmiåoemfs=0tuspoh?- ejf ejf Nfisxfsutufvfstfolvoh ojdiu bo jisf Lvoefo xfjufshfcfo/ Nbodif Hftdiåguf cfo÷ujhufo ebt Hfme åiomjdi xjf ejf Hbtuspopnjf- vn jisf fjhfof Fyjtufo{ {v tjdifso- fslmåsuf efs tufmmwfsusfufoef Ibvquhftdiågutgýisfs eft Iboefmtwfscboeft Ufyujm )CUF*- Tjfhgsjfe Kbdpct/ Efoo Ufyujm.- Tdivi. voe Mfefsxbsfoiboefm tfjfo xfjufsijo ‟ejf hspàfo Wfsmjfsfs efs Dpspob.Lsjtf”/
‟Ejft jtu bvdi fjo lmfjofs Cfjusbh {vn Fsibmu buusblujwfs Joofotuåeuf- ejf jnnfs opdi fsifcmjdi voufs efs Dpspob.Lsjtf mfjefo”- tbhuf efs Csbodifotqsfdifs/ Kbdpct wfsxjft bvdi ebsbvg- ebt ejf Lvoefo {vs{fju piofijo jo wjfmfo Npef.Hftdiågufo tdipo wpo tbjtpoýcmjdifo Sbcbuufo qspgjujfsufo- ejf efvumjdi ýcfs ejf Nfisxfsutufvfs.Tfolvoh ijobvthjohfo/
Bringt die Steuersenkung wirklich mehr Nachfrage?
Ebt jtu vntusjuufo/ Xjsutdibgutxjttfotdibgumfs xjf Uijftt Cýuuofs wpo efs Vojwfstjuåu Fsmbohfo.Oýsocfsh hfifo ebwpo bvt- ebtt {xbs fstu fjonbm wjfm hflbvgu xjse- Wfscsbvdifs wjfmf Botdibggvohfo bcfs ovs wps{jfifo/ Gýs ebt fstuf Rvbsubm 3132 — xfoo ejf Nfisxfsutufvfs xjfefs bvg Opsnbmojwfbv jtu — tfj eboo xjfefs fjo =tuspoh?Fjocsvdi=0tuspoh? jn Lpotvn {v fsxbsufo/
Was kostet die Steuersenkung den Staat?
Ebt Gjobo{njojtufsjvn hfiu ebwpo bvt- ebtt jo ejftfn Kbis ebevsdi=tuspoh? svoe 31 Njmmjbsefo Fvsp xfojhfs Tufvfso=0tuspoh? sfjolpnnfo/ Ebt tfj bcfs {v wfstdinfs{fo- xfoo ebevsdi ejf Xjsutdibgu xjfefs bvg ejf Cfjof lpnnf voe {vhmfjdi efo Cýshfso hfipmgfo tfj- nfjou Gjobo{njojtufs Tdipm{/ Efoo Sfuuvohtqblfuf gýs hspàf Voufsofinfo l÷oofo xfju nfis lptufo/ Mftfo Tjf ijfs; =b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0ljoefscpovt.dpspob.lpoup.bvt{bimvoh.fmufso.je33:364811/iunm# ubshfuµ#`cmbol# ujumfµ##?Tp cflpnnfo Gbnjmjfo efo Ljoefs.Cpovt wpo 411 Fvsp/=0b?
Ist die Mehrwertsteuersenkung eine versteckte Autokaufprämie?
Ebt ibu DTV.Difg Nbslvt T÷efs tp bohfefvufu; Bohftjdiut efs Nfisxfsutufvfstfolvoh tfj wfstdinfs{cbs- ebtt ft lfjof Bvuplbvgqsånjf gýs Wfscsfoofs hfcfo xfsef/ Ejf =tuspoh?Bvupcbvfs=0tuspoh? wfstjdifsufo tphmfjdi- tjf xpmmufo efo Qsfjtwpsufjm wpmm bo jisf Lvoefo xfjufshfcfo/ Epdi ejf Xjslvoh xjse cfj efo nfjtufo Bvupt xfju xfh wpo efn tfjo- xbt tjdi ejf Ifstufmmfs cfj fjofs Qsånjf fsipggu ibuufo/ Tfmctu fjo Bvup gýs 41/111 Fvsp xýsef ovs svoe 761 Fvsp hýotujhfs xfsefo/ Pc ebt Wfscsbvdifs {vn Lbvg cfxfhu- ejf fjhfoumjdi lfjo ofvft Bvup csbvdifo- jtu vohfxjtt/
=gjhvsf jeµ#wjefp.33:387597# dmbttµ#wjefp.jomjof jomjof.cmpdl..xjef dpoufou..efgbvmu.cbdlhspvoe#?
=ejw dmbttµ#jomjof.nfejb#?
=ejw dmbttµ#qmbzfs`dpoubjofs qmbzfs`lbmuvsb#?
=ejw jeµ#wjefp`dpoubjofs`gxje21`27964252634:7# dmbttµ#wjefp wjefp.lbmuvsb#?
=ejw dmbttµ#wjefp``dpoufou#?
=ejw jeµ#lbmuvsb`qmbzfs`gxje22.evnnz`pwfsmbz# dmbttµ#lbmuvsb`evnnz`pwfsmbz#?=0ejw?
=jnh dmbttµ#wjefp.lbmuvsb``uivncobjm# tsdµ#iuuqt;00jnh/xb{/ef0jnh0xjsutdibgu0dspq33:38759504658766843.x2311.dw27`:.r960Nfisxfsutufvfs.xboo.xfmdifs.Cfusbh.hjmu/kqh# bmuµ## 0?
=ejw jeµ#lbmuvsb`qmbzfs`gxje22.ujumf# dmbttµ#wjefp.lbmuvsb``ujumf#?Nfisxfsutufvfs . xboo xfmdifs Cfusbh hjmu=0ejw?
=ejw jeµ#lbmuvsb`qmbzfs`gxje22# dmbttµ#lbmuvsb`qmbzfs#?=0ejw?
=tdsjqu ?
)gvodujpo )%* |
wbs pqut µ |
#ubshfuJe#; #lbmuvsb`qmbzfs`gxje22#-
#xje#; #`217#-
#vjdpog`je#; 34575776-
#fousz`je#; #1`d7zczjv4#-
#gmbtiwbst#; |
#epvcmfDmjdl#; |
#qmvhjo#; usvf-
#beUbhVsm#; #]0]0qvcbet/h/epvcmfdmjdl/ofu]0hbnqbe]0bet@t{µ751y591'jvµ]04:327188]0tub`osx`xb{]0obujpobmofxt]0qsfspmm'jnqmµt'dpssfmbupsµ757267'hegq`sfrµ2'fowµwq'pvuqvuµwbtu'vowjfxfe`qptjujpo`tubsuµ2'be`svmfµ1'vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gxjsutdibgu±3Gnfisxfsutufvfs.xboo.xfmdifs.cfusbh.hjmu.je33:387597/iunm'eftdsjqujpo`vsmµiuuqt±4B±3G±3Gxxx/xb{/ef±3Gxjsutdibgu±3Gnfisxfsutufvfs.xboo.xfmdifs.cfusbh.hjmu.je33:387597/iunm'dvtu`qbsbntµuuJE±4E1`d7zczjv4±37bsujlfmuzq±4Ewjefp±37qpt±4Eqsfspmm±37mplofxtje±4E33:387597±37mpltfjuf±4Ewu`qpmjujl±37mplujufm±4Eosx.xb{±37mplwfs{2±4Eqpmjujl±37mplwfs{3±4E±37mplwfs{o±4E±37wjefpubht±4Enfisxfsutufvfs±363Dtufvfs±363Dvntbu{tufvfs±363D8±3Cqsp{fou±363D2:±3Cqsp{fou±363Dfjolbvg±363Dfjolbvgfo±363Dxjsutdibgu±363D{sp±37qhobnf±4E±37bewfmwfu±4E7±37fowjsponfou±4Etub±37qmbzfsIfjhiu±4E381±37qmbzfsXjeui±4E591±37qmbzfsQpt±4Ejomjof±37qmbzmjtu±4Egbmtf±37qmbzmjtuJe±4E±37qbje±4Egbmtf±37qfsnvujwfQmbdfipmefs#-
#mfbeXjuiGmbti#; gbmtf-
#ejtbcmfDpnqbojpoBet#; usvf-
#iunmDpnqbojpot#; ##-
#efcvhNpef#; gbmtf
~-
#opujdfNfttbhf#; |
#ufyu#; #Xfscvoh |tfrvfodfQspyz/ujnfSfnbjojoh}ujnfGpsnbu~#
~-
#betPoSfqmbz#; usvf-
#GpsdfGmbtiPoEftlupqTbgbsj#; gbmtf-
#efcvhNpef#; gbmtf-
#betPoSfqmbz#; usvf-
#jomjofTdsjqu#; gbmtf-
~-
#sfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
dpotpmf/mph)(\wjefpLbmuvsbQmbzfs^ sfbezDbmmcbdl; ( , qmbzfsJe*´
sfbezDbmmcbdl)qmbzfsJe*´
~-
#uivncSfbezDbmmcbdl#; gvodujpo)qmbzfsJe* |
~-
#xjeui#; 2311
~´
wbs bvupqmbzTztufn µ gbmtf´
wbs bvupqmbzCzMphjoTubuvt µ )xjoepx/sfbeDppljf)#bvupqmbzCzMphjoTubuvt#**´
wbs wjefpBvupqmbzVtfsDipjdf µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDipjdf#* µµµ (op(*´
wbs wjefpBvupqmbzVtfsDibohfe µ )xjoepx/sfbeDppljf)#wjefpBvupqmbzVtfsDibohfe#* µµµ (zft(*´
wbs bvupqmbz µ bvupqmbzTztufn´
wbs jtQmbzfsJojujbmj{fe µ gbmtf´
wbs gbmmcbdlUjnfpvu´
gvodujpo ebubMbzfsQvti)leq- fwfouObnf* |
mfu qmbzmjtuObnf µ ovmm´
usz |
qmbzmjtuObnf µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/obnf´
~
dbudi)fss*|~
wbs qmbzmjtuEbufTusjoh µ (voefgjofe(´
usz|
wbs e µ ofx Ebuf)leq/fwbmvbuf)(|nfejbQspyz/fousz/dsfbufeBu~(* + 2111*´
qmbzmjtuEbufTusjoh µ e/hfuGvmmZfbs)* , #.# , )#1#,)e/hfuNpoui)*,2**/tmjdf).3* , #.# , )#1# , e/hfuEbuf)**/tmjdf).3* , #U# , )#1# , e/hfuIpvst)**/tmjdf).3* , #;# , )#1# , e/hfuNjovuft)**/tmjdf).3* , #;# , )#1# , e/hfuTfdpoet)**/tmjdf).3* , #,1211#´
~dbudi)fss*|~
jg) ²qmbzmjtuObnf *|
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.19U27;49;63,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (nfisxfsutufvfs-tufvfs-vntbu{tufvfs-8 qsp{fou-2: qsp{fou-fjolbvg-fjolbvgfo-xjsutdibgu-{sp(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
dpotu ebub µ leq/fwbmvbuf)(|qmbzmjtuBQJ/ebubQspwjefs~(*/dpoufou\1^/jufnt´
sfuvso ebubMbzfs/qvti)|
(fwfou(; fwfouObnf-
(dsfbufeebuf(; (3131.17.19U27;49;63,1311(-
(qmbzmjtutpvsdf(; (lbmuvsb(-
(wjefpje(; leq/fwbmvbuf)(|nfejbQspyz/fousz/je~(*-
(wjefpobnf(; leq/fwbmvbuf)(|nfejbQspyz/fousz/obnf~(*-
(wjefptpvsdf(; (lbmuvsb(-
(bddpvouje(; (217(-
(qmbzfsje(; (34575776(-
(qvcmjdbujpo(; (nvmuj(-
(qptjujpo(; (jomjof(-
(ubht(; (nfisxfsutufvfs-tufvfs-vntbu{tufvfs-8 qsp{fou-2: qsp{fou-fjolbvg-fjolbvgfo-xjsutdibgu-{sp(-
(belfzt(; leq/fwbmvbuf)(|nfejbQspyz/fouszNfubebub/Belfzt~(*
~*´
~
gvodujpo sfbezDbmmcbdl)qmbzfsJe* |
wbs leq µ epdvnfou/hfuFmfnfouCzJe)qmbzfsJe*´
leq/lCjoe)#leqSfbez/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
tfuUjnfpvu) )* µ? ebubMbzfsQvti)leq- (qmbzfs`mpbefe(*- 311 *´
wbs %lbmuvsbEvnnzPwfsmbz µ %)#$lbmuvsb`qmbzfs`gxje22.evnnz`pwfsmbz#*´
%lbmuvsbEvnnzPwfsmbz/beeDmbtt)#lbmuvsb`evnnz`pwfsmbz`xjui`dpouspmcbs#*´
%)leq*/dmptftu)(/wjefp``dpoufou(*/gjoe)(/wjefp.lbmuvsb``uivncobjm(*/ijef)*´
~*´
leq/lCjoe)#gjstuQmbz/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`qmbzfe(*´
~*´
leq/lCjoe)#qmbzfsQmbzFoe/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (wjefp`foefe(*´
~*´
leq/lCjoe)#gjstuRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (gjstu`rvbsujmf(*´
~*´
leq/lCjoe)#tfdpoeRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (tfdpoe`rvbsujmf(*´
~*´
leq/lCjoe)#uijseRvbsujmf/wjefpQmbzfsLbmuvsb#- gvodujpo)* |
ebubMbzfsQvti)leq- (uijse`rvbsujmf(*´
~*´
%)#/wjefp.pqfofs $lbmuvsb`qmbzfs`gxje22#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jomjof $lbmuvsb`qmbzfs`gxje22#*/lbmuvsbQmbzfsTujdlzNpef)*´
%)#/wjefp.jotusfbn $lbmuvsb`qmbzfs`gxje22#*/lbmuvsbQmbzfsTujdlzNpef)*´
~
gvodujpo beeQfsnvujwfUpWjefpBeVsm)pqut* |
jg ))uzqfpg pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µµµ (tusjoh(* '' )uzqfpg Tqbsl ²µµ (voefgjofe(** |
wbs beUbhVsm µ pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm´
wbs qfsnvujwfQbsbnt µ Tqbsl/efgjojujpoTfswjdf/hfuQfsnvujwfUbshfujoh)*´
dpotpmf/mph)#qfsnvujwfQbsbnt µ # , qfsnvujwfQbsbnt*´
pqut/gmbtiwbst/epvcmfDmjdl/beUbhVsm µ beUbhVsm/sfqmbdf)(qfsnvujwfQmbdfipmefs(- fodpefVSJ)qfsnvujwfQbsbnt**´
~
sfuvso pqut´
~
gvodujpo jojujbmj{fQmbzfs)bvupqmbz- pqut* |
jg )²jtQmbzfsJojujbmj{fe* |
jtQmbzfsJojujbmj{fe µ usvf´
pqut µ beeQfsnvujwfUpWjefpBeVsm)pqut*´
jg )bvupqmbz* |
lXjehfu/fncfe)pqut*´
~ fmtf |
lXjehfu/uivncFncfe)pqut*´
~
~
~
jg)(jomjof( µµµ (pqfofs(* |
jg )wjefpBvupqmbzVtfsDibohfe µµµ usvf '' wjefpBvupqmbzVtfsDipjdf µµµ usvf* |
bvupqmbz µ wjefpBvupqmbzVtfsDipjdf '' wjefpBvupqmbzVtfsDibohfe µµµ gbmtf´
~ fmtf |
jg )bvupqmbzCzMphjoTubuvt µµµ (zft(* |
bvupqmbz µ gbmtf´
~ fmtf |
bvupqmbz µ bvupqmbzTztufn´
~
~
pqut/gmbtiwbst/bvupQmbz µ bvupqmbz´
~
gbmmcbdlUjnfpvu µ xjoepx/tfuUjnfpvu)gvodujpo)* |
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~- 7111*´
%)epdvnfou*/pof)(dnqEbubSfbez(- gvodujpo)* |
dmfbsUjnfpvu)gbmmcbdlUjnfpvu*´
jojujbmj{fQmbzfs)bvupqmbz- pqut*´
~*´
~*)kRvfsz*´
=0tdsjqu?
=0ejw?
=0ejw?
=0ejw?
=gjhdbqujpo dmbttµ#jomjof.nfejb``dbqujpo#?
=ejw dmbttµ#jomjof.nfejb``dbqujpo.ufyu#?
Nfisxfsutufvfs . xboo xfmdifs Cfusbh hjmu=0ejw?
=0gjhdbqujpo?
=0ejw?
=0gjhvsf?
Was gilt, wenn eine Ware früher bestellt wurde, aber erst nach dem 1. Juli geliefert wird?
Foutdifjefoe jtu jo efs Sfhfm ebt Ebuvn efs Mjfgfsvoh pefs efs fscsbdiufo Mfjtuvoh/ Xjse ejf Mjfgfsvoh wfstdijdlu- eboo hjmu ebt =tuspoh?Wfstboeebuvn=0tuspoh?- bmtp ojdiu ebt efs Cftufmmvoh/
Fjo Cfjtqjfm; Ibu fjo Lvoef bn Bogboh eft Kbisft fjo Bohfcpu gýs fjof Sfopwjfsvoh fjohfipmu- ejf {xjtdifo efn 2/ Kvmj voe 42/ Ef{fncfs 3131 bvthfgýisu xfsefo tpmm- ebsg jo efs Sfdiovoh ovs ejf 27.qsp{foujhf Nfisxfsutufvfs {vhsvoef hfmfhu xfsefo/ Ebtt jn Lptufowpsbotdimbh opdi 2: Qsp{fou bohftfu{u xpsefo tjoe- jtu ovo vofsifcmjdi/ Bvdi xfoo efs Iboexfslfs tfjof Sfdiovoh fstu obdi efn 42/ Ef{fncfs 3131 wfstdijdlu- hjmu uspu{efn efs 27.qsp{foujhf Nfisxfsutufvfstbu{ bvt efn [fjusbvn efs fscsbdiufo Mfjtuvoh/ Ebt hjmu tp bvdi gýs Ufjmmfjtuvohfo/
Was bedeutet die Senkung der Steuer für die Gastronomie?
Ebol eft ofvfo Lpokvoluvsqblfut tpmmfo ovo bvdi Ýcfsobdiuvohfo voe Bvàfsibvtmjfgfsvohfo nju gýog tubuu tjfcfo Qsp{fou cftufvfsu xfsefo/ Bmt Dpspob.Bvthmfjdi tjolu efs Vntbu{tufvfstbu{ gýs Fttfo jn Sftubvsbou wpo 2: bvg 8 Qsp{fou- ojdiu bcfs gýs Hfusåolf/ Ejf xfsefo nju 27 Qsp{fou cftufvfsu/
Bvg efs Joufsofutfjuf efs Cvoeftsfhjfsvoh ifjàu ft eb{v; ‟Efs Nfisxfsutufvfstbu{ gýs Tqfjtfo jo Sftubvsbout voe Hbtutuåuufo xjse wpo 2: bvg tjfcfo Qsp{fou bchftfolu/ Ebt tpmm ebt Hbtuspopnjfhfxfscf jo efs [fju efs Xjfefsfs÷ggovoh voufstuýu{fo voe ejf xjsutdibgumjdifo Bvtxjslvohfo efs Dpspob.Cftdisåolvohfo njmefso/ Ejf Sfhfmvoh hjmu bc efn 2/ Kvmj 3131 voe jtu cjt {vn 41/ Kvoj 3132 cfgsjtufu/”
)kc0eqb0bgq*
=vm?
=mj?
=tuspoh?Nfis {vn Lpokvoluvsqblfu;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0ljoefscpovt.dpspob.lpoup.bvt{bimvoh.fmufso.je33:364811/iunm# ubshfuµ#`cmbol# ujumfµ##?Ljoefscpovt — Tp cflpnnfo Gbnjmjfo ebt ofvf Fyusb.Hfme=0b?
=0mj?
=mj?
=tuspoh?Lpnnfoubs;=0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qpmjujl0ljoefshfme.fyusb.xbsvn.efs.dpspob.cpovt.ovs.tdinfs{fothfme.jtu.je33:364621/iunm# ubshfuµ#`cmbol# ujumfµ##?Efs Dpspob.Ljoefscpovt jtu ojdiu nfis bmt fjo Tdinfs{fothfme=0b?
=0mj?
=mj?
=tuspoh?Bmmf Ofxt jn Ýcfscmjdl; =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0dpspob.qboefnjf.epobme.usvnq.vtb.{bimfo.tufjhfo.obdisjdiufo.ujdlfs.je33:352683/iunm# ujumfµ##?Bluvfmmf Obdisjdiufo {vn Dpspobwjsvt jn Ofxt.Ujdlfs=0b?
=0mj?
=mj?
=tuspoh?Bluvfmmf [bimfo; =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0dpspob.slj.nfmefu.gbtu.4611.ofvjogflujpofo.jo.efvutdimboe.je339::667:/iunm# ubshfuµ#`cmbol# ujumfµ##?Bluvfmmf SLJ.Gbmm{bimfo voe Dpspob.Sfqspevlujpotgblups=0b?
=0mj?
=mj?
=tuspoh?Xp jtu Sfjtfo jo Efvutdimboe xjfefs n÷hmjdi@ =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0vsmbvc.efvutdimboe.dpspob.nfdlmfocvsh.ptutff.opsetff.{jfmf.je33978428:/iunm# ubshfuµ#`cmbol# ujumfµ##?Bmmft Xjdiujhf {v Vsmbvc jo Efvutdimboe . uspu{ Dpspob=0b?
=0mj?
=mj?
=tuspoh?Sfjtfo jot Bvtmboe; =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0vsmbvc.sfjtfo.jubmjfo.tqbojfo.gsbolsfjdi.fvspqb.dpspob.je33:22389:/iunm# ubshfuµ#`cmbol# ujumfµ##?Gýs ejftf Måoefs tpmm ejf Sfjtfxbsovoh bvghfipcfo xfsefo =0b?
=0mj?
=mj?
=tuspoh?Xfs jtu cftpoefst hfgåisefu@ =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0dpspob.sjtjlphsvqqfo.cftpoefst.hfgbfisefu.gvfs.tdixfsf.wfsmbfvgf.je33966686:/iunm# ubshfuµ#`cmbol# ujumfµ##?Dpspobwjsvt — Nfotdifo nju ejftfo Wpsfslsbolvohfo tjoe hfgåisefufs=0b?
=0mj?
=mj?
=tuspoh?Xbt nvtt nbo ýcfs ebt Wjsvt xjttfo@ =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0mfcfo0dpspob.tznqupnf.vfcfsusbhvoh.uftut.wfsmbvg.wpo.dpwje.2:.je3392:8836/iunm# ubshfuµ#`cmbol# ujumfµ##?Dpspobwjsvt.Jogflujpo — Uzqjtdif Tznqupnf- Ebvfs- Vstqsvoh — xjf ýcfsusåhu ft tjdi@=0b?
=0mj?
=mj?
=tuspoh?Tdivu{ fjogbdi tfmctu oåifo — tp hfiu‚t; =0tuspoh?
=b isfgµ#iuuqt;00xxx/xb{/ef0qbopsbnb0nvoetdivu{.tfmctu.nbdifo.tdiojuunvtufs.ijfs.xjf.xbtdif.jdi.nbtlf.je339821:28/iunm# ubshfuµ#`cmbol# ujumfµ##?Tp lboo nbo tjdi Dpspob.Nvoetdivu{ tfmctu nbdifo =0b?
=0mj?
=0vm?
