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Steuerverwaltung des Kantons Bern Einlageblatt 14 Geschftsjahr von bis Angaben ber Leistungen an Aktionre/Gesellschafter und diesen nahestehende Personen (z.B. Familienangehrige) Gesttzt auf Art.

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Was ist das Reineinkommen? Dieses berechnet sich aus dem Nettoeinkommen (Löhne, Renten, Kapitaleinkommen, Alimente) minus «zusätzliche Abzüge» wie Krankheitskosten oder gemeinnützige Zuwendungen.

Aufwendungen zur Erzielung eines Einkommens: Dazu zählen z.B. die Berufskosten oder die Unterhaltskosten für Grundstücke. Man nennt diese Kosten «Gewinnungskosten». Oft kann zwischen dem Abzug einer Pauschale oder dem Abzug der effektiv angefallenen Kosten gewählt werden.

Eine Besteuerung tritt jedoch erst bei einem steuerbaren Vermögen von 77'000 Franken bei Alleinstehenden und bei 154'000 Franken bei Verheirateten ein. Eine Übersicht ist in der Wegleitung zur Steuererklärung 2022, Seite 40 aufgeführt.

Gewinnungskosten sind die unmittelbar zur Erzielung des Einkommens sowie zur Erhaltung der Ein- kommensquellen gemachten Aufwendungen.

Die Pauschale umfasst Fahrtkosten, Verpflegungskosten und übrige Berufskosten und ist unabhängig von Arbeitsort und Einkommen. Diese Vereinfachung unterscheidet damit nicht zwischen dem Arbeitsplatz zuhause (Homeoffice) und jenem im Unternehmen.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232