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Steuerfall mit Lösung
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Steuerfall zur Prüfungsvorbereitung
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Steuerfall S 2020WK runden wir auf, Einnahmen ab! Ehemann Ehefrau
Berechnung des zu versteuernden Einkommens
1. Selbstständige Arbeit EA3 50 Euro
Honorar (350,00 Euro * 7) = 2.450 Euro
max. 2400 Euro (§3 Nr. 26)
2. Nichtstlbständige Arbeit EA4
Bruttogehalt: 6.200 Euro * 12 M = 74.400 Euro
Geschenk (220 Euro), ab 60 Euro voll absetzen
Werbungskostenpauschalbetrag i.H.v. 1000 Euro
73.620 Euro 73.620 Euro
2. Nichtstlbständige Arbeit EA4
Bruttogehalt 5.750 Euro * 7 M = 40.250 Euro
Werbungskosten:
Arbeitszimmer (14.420 Euro / 160 qm) * 20 qm nur 7 Monate = 1.052
Euro
Arbeitsmittel (60% von 420 Euro = 252 Euro)
Arbeitsweg (0,3 * 10km * 125 T) = 375 Euro
38.571 Euro 38.571 Euro
Versorgungsbezüge (nur EA4, wenn vom alten AG):
Rente 4.150 Euro * 5 M = 20.750 Euro
Versorgungsfreibetrag (17,6% von 20.750 Euro, max. 1.320)
nur 5 Monate (550 Euro)
Zuschlag zum Versorgungsfreibetrag (396 Euro)
WK (102 Euro)
19.933 Euro 19.933 Euro
3. Einkünfte aus Vermietung und Verpachtung EA 6
Miete (11,5 Euro * 220 qm) * 7 M = 17.710 Euro
Werbungskosten:
Heizung (1.200 Euro)
Grundsteuer (450 Euro)
Mühlabfuhr, Wasser (650 Euro)
Schuldzinsen (5.000 Euro)
Renovierung Erdgeschoss (0 Euro - privat genutzt)
Dachrenovierung (3.800 Euro)
Darlehenstilgung (0 Euro - geliehenes Geld)
Afa (56.000 Euro * 0,75 * 2% * 8M) = 5600 Euro
(- 9669 Euro) 4.020 Euro 4.020 Euro
EA7
Einnahmen 250 Euro 0 Euro 0 Euro
Freibetrag 256 Euro
Summe der Einkünfte
´- Altersentlastungsbetrag
Gesamtbetrag der Einkünfte
´- Sonderausgaben
Altersvorsorgeaufwendungen
sonstige Vorsorgeaufwendungen
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