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{"sheet":"Hinweise","index":0,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Vermögensentwicklung"]
[]
["Hinweise zur Eingabe"]
[]
[]
["1)","Eingaben nur in die gelbmarkierten Felder"]
[null,"Mit der TAB-Taste kann auf die einzugebenden Felder gesprungen werden"]
[]
[]
["2)","nur positive Zahlen eingeben, keine Vorzeichen bzw. Minusbeträge notwendig"]
[null,"(die Formeln sind entsprechend erfasst)"]
[]
[null,"Ausnahmen:","mehr Schulden als Vermögen und somit Minus-Reinvermögen!"]
[null,"                    ","mehr Abzüge als Einkünfte und somit Minus-Nettoeinkommen!"]
[null,null,"(nur im Blatt \"Vermögensentwicklung\" massgebend)"]
[]
[]
["3)","zum Ausfüllen, kein Support durch die Steuerbehörden"]
[]
[]
[]
["Erstelldatum: 30.05.2017"]

{"sheet":"Vermögensentwicklung","index":1,"n_rows":51,"n_cols":11,"rows_kept":51,"cut":false,"hidden":false,"merged":[[47,4,47,7]]}
[null,"Vermögensentwicklung",null,null,null,null,null,null,null,"Steuerperiode:",2016]
[]
[]
[null,"Reinvermögen  31.12.",null,null,{"$f":"K1","v":2016},"(Ziffer 470 Steuererklärung)"]
[null,"Reinvermögen  31.12.",null,null,{"$f":"K1-1","v":2015},"(Ziffer 470 Veranlagung)",null,null,null,null,0]
[{"$f":"IF(K6<1,(IF(K6>-1,\"\",1)),1)","v":""},{"$f":"IF(K6<-1,\"./.\",IF(K6>1,\"+\",\"\"))","v":""},{"$f":"IF(K6<-1,\"Zunahme Steuerwert Liegenschaften\",IF(K6>1,\"Abnahme Steuerwert Liegenschaften\",\"keine Veränderung Steuerwert Liegenschaften\"))","v":"keine Veränderung Steuerwert Liegenschaften"},null,null,null,null,null,null,null,{"$f":"-Liegenschaft!F30","v":0}]
[{"$f":"IF(K7<1,(IF(K7>-1,\"\",1)),1)","v":""},"",{"$f":"IF(K7<-1,\"Abnahme Buchwert/Anlagewert Liegenschaften\",IF(K7>1,\"Zunahme Buchwert/Anlagewert Liegenschaften\",\"keine Veränderung Buchwert/Anlagewert Liegenschaften\"))","v":"keine Veränderung Buchwert/Anlagewert Liegenschaften"},null,null,null,null,null,null,null,{"$f":"Liegenschaft!I30","v":0}]
["","",{"$f":"IF(K8<-1,\"Zunahme Steuerwert Wertschriften\",IF(K8>1,\"Abnahme Steuerwert Wertschriften\",\"keine Veränderung Steuerwert Wertschriften\"))","v":"keine Veränderung Steuerwert Wertschriften"},null,null,null,null,null,null,null,{"$f":"-Wertschriften!F30","v":0}]
["","",{"$f":"IF(K9<-1,\"Abnahme Wertschriften (Kauf/Verkauf)\",IF(K9>1,\"Zunahme Wertschriften (Kauf/Verkauf)\",\"keine Veränderung Wertschriften (Kauf/Verkauf)\"))","v":"keine Veränderung Wertschriften (Kauf/Verkauf)"},null,null,null,null,null,null,null,{"$f":"Wertschriften!I30","v":0}]
["","",{"$f":"IF(K10<-1,\"Zunahme Steuer-Rückkaufswert Lebensversicherungen\",IF(K10>1,\"Abnahme Steuer-Rückkaufswert Lebensversicherungen\",\"keine Veränderung Steuer-Rückkaufswert Lebensversicherungen\"))","v":"keine Veränderung Steuer-Rückkaufswert Lebensversicherungen"},null,null,null,null,null,null,null,{"$f":"-Lebensvers.!F30","v":0}]
["","",{"$f":"IF(K11<-1,\"Abnahme Lebensversicherungen (Einmaleinlage/Auszahlungssumme)\",IF(K11>1,\"Zunahme Lebensversicherungen (Einmaleinlage/Auszahlungssumme)\",\"keine Veränderung Lebensversicherungen (Einmaleinlage/Auszahlungssumme)\"))","v":"keine Veränderung Lebensversicherungen (Einmaleinlage/Auszahlungssumme)"},null,null,null,null,null,null,null,{"$f":"Lebensvers.!I30","v":0}]
["","",{"$f":"IF(K12<-1,\"Zunahme Steuerwert Fahrzeuge\",IF(K12>1,\"Abnahme Steuerwert Fahrzeuge\",\"keine Veränderung Steuerwert Fahrzeuge\"))","v":"keine Veränderung Steuerwert Fahrzeuge"},null,null,null,null,null,null,null,{"$f":"-Fahrzeug!F30","v":0}]
["","",{"$f":"IF(K13<-1,\"Abnahme Fahrzeuge (Kauf/Verkauf)\",IF(K13>1,\"Zunahme Fahrzeuge (Kauf/Verkauf)\",\"keine Veränderung Fahrzeuge (Kauf/Verkauf)\"))","v":"keine Veränderung Fahrzeuge (Kauf/Verkauf)"},null,null,null,null,null,null,null,{"$f":"Fahrzeug!I30","v":0}]
["","",{"$f":"IF(K14<-1,\"Zunahme Steuerwert Diverses\",IF(K14>1,\"Abnahme Steuerwert Diverses\",\"keine Veränderung Steuerwert Diverses\"))","v":"keine Veränderung Steuerwert Diverses"},null,null,null,null,null,null,null,{"$f":"-Diverses!F30","v":0}]
["","",{"$f":"IF(K15<-1,\"Abnahme Diverses (Kauf/Verkauf)\",IF(K15>1,\"Zunahme Diverses (Kauf/Verkauf)\",\"keine Veränderung Diverses (Kauf/Verkauf)\"))","v":"keine Veränderung Diverses (Kauf/Verkauf)"},null,null,null,null,null,null,null,{"$f":"Diverses!I30","v":0}]
[]
[]
[null,"Zunahme (+)  / Abnahme (-) Vermögen",null,null,null,null,null,null,null,null,{"$f":"SUM(K4-K5+SUM(K6:K15))","v":0}]
[]
[]
[null,"Mittelverwendung"]
[null,"+","Lebenshaltungskosten",null,null,null,null,null,null,null,{"$f":"ROUNDUP(Lebensaufwand!J50,-3)","v":0}]
[]
[]
[]
[null,null,"darin sind folgende Positionen enthalten:"]
[{"$f":"IF(C27<1,(IF(C27>-1,\"\",1)),1)","v":""},null,{"$f":"Lebensaufwand!J36","v":0},null,"bezahlte Miete pro Jahr / steuerbarer Eigenmietwert, da in Ziffer 310 enthalten"]
[{"$f":"IF(C28<1,(IF(C28>-1,\"\",1)),1)","v":""},null,{"$f":"Lebensaufwand!J38","v":0},null,"Heizung / Nebenkosten"]
[{"$f":"IF(C29<1,(IF(C29>-1,\"\",1)),1)","v":""},null,{"$f":"Lebensaufwand!J40","v":0},null,"private Versicherungen (ohne 2. Säule und Säule 3a)"]
[{"$f":"IF(C30<1,(IF(C30>-1,\"\",1)),1)","v":""},null,{"$f":"Lebensaufwand!J42","v":0},null,"verbuchte Privatanteile Fahrzeugaufwand"]
[{"$f":"IF(C31<1,(IF(C31>-1,\"\",1)),1)","v":""},null,{"$f":"Lebensaufwand!J44","v":0},null,"bezahlte / verbuchte Steuern"]
[]
[]
[null,"Kontrollrechnung"]
[null,"=","Erforderliches Einkommen",null,null,null,null,null,null,null,{"$f":"SUM(K17:K25)","v":0}]
[]
[null,"abzüglich"]
[{"$f":"IF(J38<1,(IF(J38>-1,\"\",1)),1)","v":""},"deklariertes Nettoeinkommen (Ziffer 310 Steuererklärung)",null,null,null,null,null,null,"./."]
[{"$f":"IF(J39<1,(IF(J39>-1,\"\",1)),1)","v":""},"pauschale Berufsauslagen (Ziffer 220 bzw. 221 Steuererklärung)",null,null,null,null,null,null,"./."]
["","verrechenbare Geschäftsverluste (Ziffer 286 Steuererklärung)",null,null,null,null,null,null,"./."]
["","Versicherungsprämien (Ziffer 270 Steuererklärung)",null,null,null,null,null,null,"./."]
["","Differenz Renten, wenn nicht zu 100% steuerbar",null,null,null,null,null,null,"./."]
[null,"Steuerfreier Anteil Erträge aus qualifizierter Beteiligungen",null,null,null,null,null,null,"./."]
["","Erbschaft / Erbvorbezug",null,null,null,null,null,null,"./."]
["","Schenkung",null,null,null,null,null,null,"./."]
["","Kapitalzahlung",null,null,null,null,null,null,"./."]
["","übriges steuerfreies Einkommen (z.B. Ergänzungsleistungen etc.)",null,null,null,null,null,null,"./."]
["","Korrekturen infolge",null,null,null,null,null,null,null,null,{"$f":"-SUM(J38:J48)","v":0}]
[]
[]
[null,{"$f":"IF(K51>0,\"= Fehlbetrag\",\"= Überschuss\")","v":"= Überschuss"},null,null,null,null,null,null,null,null,{"$f":"SUM(K35+K48)","v":0}]

{"sheet":"Liegenschaft","index":2,"n_rows":36,"n_cols":9,"rows_kept":36,"cut":false,"hidden":false,"merged":[[3,3,3,5],[3,6,3,8]]}
["Veränderungen Liegenschaften"]
[]
[]
[null,null,null,"Steuerwerte",null,null,"Buchwerte/Anlagewerte"]
[null,"Ort","Bezeichnung",{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz",{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz"]
[null,null,null,null,null,null,"1)","2) + 3)"]
[]
[1,null,null,null,null,{"$f":"E8-D8","v":0},null,null,{"$f":"SUM(H8-G8)","v":0}]
[{"$f":"IF(B9=\"\",\"\",2)","v":""},null,null,null,null,{"$f":"E9-D9","v":0},null,null,{"$f":"SUM(H9-G9)","v":0}]
[{"$f":"IF(B10=\"\",\"\",3)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B11=\"\",\"\",4)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B12=\"\",\"\",5)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B13=\"\",\"\",6)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B14=\"\",\"\",7)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B15=\"\",\"\",8)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B16=\"\",\"\",9)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B17=\"\",\"\",10)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B18=\"\",\"\",11)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B19=\"\",\"\",12)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B20=\"\",\"\",13)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B21=\"\",\"\",14)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B22=\"\",\"\",15)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B23=\"\",\"\",16)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B24=\"\",\"\",17)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B25=\"\",\"\",18)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B26=\"\",\"\",19)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B27=\"\",\"\",20)","v":""},null,null,null,null,0,null,null,0]
[]
[]
[null,null,null,{"$f":"SUM(D8:D27)","v":0},0,0,{"$f":"SUM(G8:G27)","v":0},{"$f":"SUM(H8:H27)","v":0},0]
[]
[]
[]
["1)","Beim Verkauf einer Liegenschaft in der Steuerperiode ist der entsprechende Verkaufspreis einzugeben, sofern dieser nicht bereits im vorhandenen Buchwert enthalten ist !"]
["2)","Beim Kauf einer Liegenschaft in der Steuerperiode ist der entsprechende Kaufpreis einzugeben, sofern dieser nicht bereits im vorhandenen Buchwert enthalten ist !"]
["3)","getätigte Investitionen (Umbau, Neubau etc.) in der Steuerperiode bei Liegenschaften, bei denen der Buchwert nicht vorhanden ist (z.B. Privatliegenschaft)"]

{"sheet":"Wertschriften","index":3,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,3,3,5],[3,6,3,8]]}
["Veränderungen Wertschriften"]
[]
[]
[null,null,null,"Steuerwerte",null,null,"Kauf/Verkauf"]
[null,"Name des Titels",null,{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz",{"$f":"Vermögensentwicklung!K1","v":2016},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz"]
[null,null,null,null,null,null,"1)","2)"]
[]
[1,null,null,null,null,{"$f":"E8-D8","v":0},null,null,{"$f":"SUM(H8-G8)","v":0}]
[{"$f":"IF(B9=\"\",\"\",2)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B10=\"\",\"\",3)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B11=\"\",\"\",4)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B12=\"\",\"\",5)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B13=\"\",\"\",6)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B14=\"\",\"\",7)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B15=\"\",\"\",8)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B16=\"\",\"\",9)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B17=\"\",\"\",10)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B18=\"\",\"\",11)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B19=\"\",\"\",12)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B20=\"\",\"\",13)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B21=\"\",\"\",14)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B22=\"\",\"\",15)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B23=\"\",\"\",16)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B24=\"\",\"\",17)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B25=\"\",\"\",18)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B26=\"\",\"\",19)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B27=\"\",\"\",20)","v":""},null,null,null,null,0,null,null,0]
[]
[]
[null,null,null,{"$f":"SUM(D8:D27)","v":0},0,0,0,0,0]
[]
[]
[]
["1)","Bei Verkauf ist der entsprechende Verkaufspreis einzugeben !"]
["2)","Bei Kauf ist der entsprechende Kaufpreis einzugeben !"]

{"sheet":"Lebensvers.","index":4,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,3,3,5],[3,6,3,8]]}
["Veränderungen Lebensversicherungen"]
[]
[]
[null,null,null,"Steuer-Rückkaufswerte",null,null,"Einmaleinlage/Rückkauf bzw. Verfall"]
[null,"Versicherungsgesellschaft",null,{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz",{"$f":"Vermögensentwicklung!K1","v":2016},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz"]
[null,null,null,null,null,null,"1)","2)"]
[]
[1,null,null,null,null,{"$f":"E8-D8","v":0},null,null,{"$f":"SUM(H8-G8)","v":0}]
[{"$f":"IF(B9=\"\",\"\",2)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B10=\"\",\"\",3)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B11=\"\",\"\",4)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B12=\"\",\"\",5)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B13=\"\",\"\",6)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B14=\"\",\"\",7)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B15=\"\",\"\",8)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B16=\"\",\"\",9)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B17=\"\",\"\",10)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B18=\"\",\"\",11)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B19=\"\",\"\",12)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B20=\"\",\"\",13)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B21=\"\",\"\",14)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B22=\"\",\"\",15)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B23=\"\",\"\",16)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B24=\"\",\"\",17)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B25=\"\",\"\",18)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B26=\"\",\"\",19)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B27=\"\",\"\",20)","v":""},null,null,null,null,0,null,null,0]
[]
[]
[null,null,null,{"$f":"SUM(D8:D27)","v":0},0,0,0,0,0]
[]
[]
[]
["1)","Bei Rückkauf bzw. Auszahlung einer Lebensversicherung ist die erhaltene Auszahlungssumme einzugeben !"]
["2)","Bei Abschluss von Einmalprämienversicherungen ist die entsprechende Einmaleinlage einzugeben !"]

{"sheet":"Fahrzeug","index":5,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,3,3,5],[3,6,3,8]]}
["Veränderungen Fahrzeuge "]
[]
[]
[null,null,null,"Steuerwerte",null,null,"Kauf/Verkauf"]
[null,"Art Motorfahrzeug",null,{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz",{"$f":"Vermögensentwicklung!K1","v":2016},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz"]
[null,null,null,null,null,null,"1)","2)"]
[]
[1,null,null,null,null,{"$f":"E8-D8","v":0},null,null,{"$f":"SUM(H8-G8)","v":0}]
[{"$f":"IF(B9=\"\",\"\",2)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B10=\"\",\"\",3)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B11=\"\",\"\",4)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B12=\"\",\"\",5)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B13=\"\",\"\",6)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B14=\"\",\"\",7)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B15=\"\",\"\",8)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B16=\"\",\"\",9)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B17=\"\",\"\",10)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B18=\"\",\"\",11)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B19=\"\",\"\",12)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B20=\"\",\"\",13)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B21=\"\",\"\",14)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B22=\"\",\"\",15)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B23=\"\",\"\",16)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B24=\"\",\"\",17)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B25=\"\",\"\",18)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B26=\"\",\"\",19)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B27=\"\",\"\",20)","v":""},null,null,null,null,0,null,null,0]
[]
[]
[null,null,null,{"$f":"SUM(D8:D27)","v":0},0,0,0,0,0]
[]
[]
[]
["1)","Bei Verkauf ist der entsprechende Verkaufspreis einzugeben !"]
["2)","Bei Kauf ist der entsprechende Kaufpreis einzugeben !"]

{"sheet":"Diverses","index":6,"n_rows":35,"n_cols":9,"rows_kept":35,"cut":false,"hidden":false,"merged":[[3,3,3,5],[3,6,3,8]]}
["Veränderungen Diverse Aktiven und Passiven "]
[]
[]
[null,null,null,"Steuerwerte",null,null,"Kauf/Verkauf"]
[null,"Art",null,{"$f":"Vermögensentwicklung!K1-1","v":2015},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz",{"$f":"Vermögensentwicklung!K1","v":2016},{"$f":"Vermögensentwicklung!K1","v":2016},"Differenz"]
[null,null,null,null,null,null,"1)","2)"]
[]
[1,null,null,null,null,{"$f":"E8-D8","v":0},null,null,{"$f":"SUM(H8-G8)","v":0}]
[{"$f":"IF(B9=\"\",\"\",2)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B10=\"\",\"\",3)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B11=\"\",\"\",4)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B12=\"\",\"\",5)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B13=\"\",\"\",6)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B14=\"\",\"\",7)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B15=\"\",\"\",8)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B16=\"\",\"\",9)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B17=\"\",\"\",10)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B18=\"\",\"\",11)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B19=\"\",\"\",12)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B20=\"\",\"\",13)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B21=\"\",\"\",14)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B22=\"\",\"\",15)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B23=\"\",\"\",16)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B24=\"\",\"\",17)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B25=\"\",\"\",18)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B26=\"\",\"\",19)","v":""},null,null,null,null,0,null,null,0]
[{"$f":"IF(B27=\"\",\"\",20)","v":""},null,null,null,null,0,null,null,0]
[]
[]
[null,null,null,{"$f":"SUM(D8:D27)","v":0},0,0,0,0,0]
[]
[]
[]
["1)","Bei Verkauf ist der entsprechende Verkaufspreis einzugeben !"]
["2)","Bei Kauf ist der entsprechende Kaufpreis einzugeben !"]

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["Ermittlung Lebenshaltungskosten"]
[]
["Weisung zur Berechnung des betreibungsrechtichen Notbedarfs (Existenzminimum):"]
[]
[]
[]
[]
[]
["Code 1",null,"für einen alleinstehenden Schuldner",null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,13200,14400)","v":14400}]
["Code 2",null,"für einen alleinerziehenden Schuldner",null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,15000,16200)","v":16200}]
["Code 3",null,"für ein Ehepaar",null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,18600,20400)","v":20400}]
[]
[null,null,"Unterhalt der Kinder"]
["Code 4.1",null,{"$f":"IF(Vermögensentwicklung!K1<2010,\"im Alter bis zu 6 Jahren\",\"im Alter bis zu 10 Jahren\")","v":"im Alter bis zu 10 Jahren"},null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,3000,4800)","v":4800}]
["Code 4.2",null,{"$f":"IF(Vermögensentwicklung!K1<2010,\"von 6 - 12 Jahren\",\"im Alter über 10 Jahren\")","v":"im Alter über 10 Jahren"},null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,4200,7200)","v":7200}]
[{"$f":"IF(Vermögensentwicklung!K1<2010,\"Code 4.3\",\"\")","v":""},null,{"$f":"IF(Vermögensentwicklung!K1<2010,\"über 12 Jahren\",\"\")","v":""},null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,6000,)","v":0}]
[]
[]
["Aufstellung Kinder:"]
["Name",null,"Jahrgang","Alter","Code 4.1","Code 4.2",{"$f":"IF(Vermögensentwicklung!K1<2010,\"Code 4.3\",\"\")","v":""}]
[null,null,null,{"$f":"IF(C21=\"\",0,IF(Vermögensentwicklung!K1-C21=0,1,Vermögensentwicklung!K1-C21))","v":0},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D21=0,\"\",IF(D21<6,1,\"\")),IF(D21=0,\"\",IF(D21<=10,1,\"\")))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D21>5,IF(D21<13,1,\"\"),\"\"),IF(D21>10,1,\"\"))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D21>12,1,\"\"),\"\")","v":""}]
[null,null,null,{"$f":"IF(C22=\"\",0,IF(Vermögensentwicklung!K1-C22=0,1,Vermögensentwicklung!K1-C22))","v":0},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D22=0,\"\",IF(D22<6,1,\"\")),IF(D22=0,\"\",IF(D22<=10,1,\"\")))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D22>5,IF(D22<13,1,\"\"),\"\"),IF(D22>10,1,\"\"))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D22>12,1,\"\"),\"\")","v":""}]
[null,null,null,{"$f":"IF(C23=\"\",0,IF(Vermögensentwicklung!K1-C23=0,1,Vermögensentwicklung!K1-C23))","v":0},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D23=0,\"\",IF(D23<6,1,\"\")),IF(D23=0,\"\",IF(D23<=10,1,\"\")))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D23>5,IF(D23<13,1,\"\"),\"\"),IF(D23>10,1,\"\"))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D23>12,1,\"\"),\"\")","v":""}]
[null,null,null,{"$f":"IF(C24=\"\",0,IF(Vermögensentwicklung!K1-C24=0,1,Vermögensentwicklung!K1-C24))","v":0},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D24=0,\"\",IF(D24<6,1,\"\")),IF(D24=0,\"\",IF(D24<=10,1,\"\")))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D24>5,IF(D24<13,1,\"\"),\"\"),IF(D24>10,1,\"\"))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D24>12,1,\"\"),\"\")","v":""}]
[null,null,null,{"$f":"IF(C25=\"\",0,IF(Vermögensentwicklung!K1-C25=0,1,Vermögensentwicklung!K1-C25))","v":0},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D25=0,\"\",IF(D25<6,1,\"\")),IF(D25=0,\"\",IF(D25<=10,1,\"\")))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D25>5,IF(D25<13,1,\"\"),\"\"),IF(D25>10,1,\"\"))","v":""},{"$f":"IF(Vermögensentwicklung!K1<2010,IF(D25>12,1,\"\"),\"\")","v":""}]
[null,null,null,null,{"$f":"SUM(E21:E25)","v":0},{"$f":"SUM(F21:F25)","v":0},{"$f":"SUM(G21:G25)","v":0}]
[]
["Lebensaufwand nach betreibungsrechtlichem Minimum:"]
["Alleinstehende bzw. Ehepaar",null,null,null,"Code",null,"(Eingabe 1, 2 oder 3)",null,null,{"$f":"IF(F29=1,G9,IF(F29=2,G10,IF(F29=3,G11,\"Eingabefehler\")))","v":"Eingabefehler"}]
["Kinder",null,null,null,null,null,null,null,null,{"$f":"IF(Vermögensentwicklung!K1<2010,SUM((E26*G14)+(F26*G15)+(G26*G16)),SUM((E26*G14)+(F26*G15)))","v":0}]
[]
["Total Lebensaufwand pro Jahr (Existenzminimum)",null,null,null,null,null,null,null,null,{"$f":"SUM(J29:J30)","v":0}]
[]
["+","Standeszuschlag",null,null,null,null,null,null,null,{"$f":"J32*I34","v":0}]
[]
["+","bezahlte Miete pro Jahr / steuerbarer Eigenmietwert"]
[]
["+","Heizung / Nebenkosten"]
[]
["+","private Versicherungen (ohne 2. Säule und Säule 3a)"]
[]
["+","verbuchte Privatanteile Fahrzeugaufwand"]
[]
["+","bezahlte / verbuchte Steuern"]
[null,"(Rückvergütungen sind als Einkommen im Blatt \"Vermögensentwicklung\" zu erfassen)"]
[]
["+","übrige Auslagen (Unterstützungsbeiträge, Krankheitskosten, Schulgelder etc.)"]
[]
[]
["Total Lebenshaltungskosten",null,null,null,null,null,null,null,null,{"$f":"SUM(J31:J48)","v":0}]