{"id":572,"date":"2022-02-18T15:18:00","date_gmt":"2022-02-18T14:18:00","guid":{"rendered":"https:\/\/esra.klein.mobi\/?p=572"},"modified":"2025-02-18T15:31:05","modified_gmt":"2025-02-18T14:31:05","slug":"energiepreispauschale-2022","status":"publish","type":"post","link":"https:\/\/esra.klein.mobi\/?p=572","title":{"rendered":"Energiepreispauschale 2022"},"content":{"rendered":"\n<p class=\"has-text-align-center wp-block-paragraph\">Wolters Kluwer<\/p>\n\n\n<div class=\"wp-block-ub-divider ub_divider ub-divider-orientation-horizontal\" id=\"ub_divider_2a76d487-9f44-406a-a373-58debd85e697\"><div class=\"ub_divider_wrapper\" style=\"position: relative; margin-bottom: 2px; width: 100%; height: 2px; \" data-divider-alignment=\"center\"><div class=\"ub_divider_line\" style=\"border-top: 2px solid #ccc; margin-top: 2px; \"><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-002ffff5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\"><ul style=\"padding-left: 1.1em;text-align: left;--ub-list-item-icon-top: 3px;--ub-list-item-icon-size: 0.9em;);--ub-list-item-fa-li-top: 3px;--ub-list-item-spacing: 0px\" class=\"wp-block-ub-styled-list ub_styled_list\" id=\"ub_styled_list-0ff68f2a-820e-4738-8275-fd53feb5cea4\"><div class=\"ub-block-list__layout\" style=\"text-align: left; column-count: 1; --ub-list-mobile-column-count: 2; \">\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-4041e5bb-e372-4e30-bd99-4d60c21bec7f\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Veranlagungszeitraum und Anspruchsentstehung<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-af1d953b-c26c-4744-a348-922fe2be910a\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Erfassung in der Einkommensveranlagung<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-78e47664-028e-4568-b1a1-ceaa21d1953d\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Anrechnung auf die Einkommensteuer<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-b2af11ce-897d-4198-9461-7c223bc421f3\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Pflichtveranlagung f\u00fcr Arbeitnehmer, ja oder nein.<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-c2d5bd33-690b-4738-9a69-86ba07fe8653\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Umsetzung bei Minijob und Co.<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-4f6d5376-305b-4e64-b1b2-9330170101bf\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Spezialfall: Selbst\u00e4ndige<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n\n<li class=\"ub_styled_list_item\" style=\"--ub-list-item-icon-top: 3px; --ub-list-item-icon-size: 0.9em; --ub-list-item-background-image: url('data:image\/svg+xml;utf8,&lt;svg xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot; viewBox=&quot;0 0 512 512&quot;&gt;&lt;path fill=&quot;%23000000&quot; d=&quot;M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;'); \" id=\"ub-styled-list-item-f758fddc-4ef3-4b9c-a6a5-e8e475f3ecbe\">\n\t\t\t<div class=\"ub_list_item_content\">\n\t\t\t\t<span class=\"ub_list_item_icon\">\n\t\t\t\t\t<svg width=\"0.9em\" height=\"0.9em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n\t\t\t\t\t\t<path fill=\"#000000\" d=\"M470.6 105.4c12.5 12.5 12.5 32.8 0 45.3l-256 256c-12.5 12.5-32.8 12.5-45.3 0l-128-128c-12.5-12.5-12.5-32.8 0-45.3s32.8-12.5 45.3 0L192 338.7 425.4 105.4c12.5-12.5 32.8-12.5 45.3 0z\"><\/path>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/span>\n\t\t\t\t<span class=\"ub_list_item_text\">Straf- und Bu\u00dfgeldvorschriften<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/li>\n<\/div><\/ul><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wolters Kluwer<\/p>\n","protected":false},"author":1,"featured_media":542,"comment_status":"open","ping_status":"open","sticky":false,"template":"vcard","format":"standard","meta":{"_eb_attr":"","_uag_custom_page_level_css":"","ub_ctt_via":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fortbildung"],"featured_image_src":"https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png","author_info":{"display_name":"iMEeMK","author_link":"https:\/\/esra.klein.mobi\/?author=1"},"uagb_featured_image_src":{"full":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false],"thumbnail":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison-150x150.png",150,150,true],"medium":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false],"medium_large":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false],"large":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false],"1536x1536":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false],"2048x2048":["https:\/\/esra.klein.mobi\/wp-content\/uploads\/2025\/02\/Addison.png",225,225,false]},"uagb_author_info":{"display_name":"iMEeMK","author_link":"https:\/\/esra.klein.mobi\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"Wolters Kluwer","_links":{"self":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=572"}],"version-history":[{"count":1,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/572\/revisions"}],"predecessor-version":[{"id":573,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/posts\/572\/revisions\/573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=\/wp\/v2\/media\/542"}],"wp:attachment":[{"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esra.klein.mobi\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}