Xxxx xxxxxx Xxx xxxx xxx XXXxXxxxx xxx Xxxxxxxx:xxxxxxxxxxxxXxxxxxXxxxxxxxx XxxxxXxxxxx xxxx

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xxx Xxxxxxxxxxxxxxxxx xxx xxx xx x,x Xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xxx xxx xxxx xxxx xxx xxxxxxx Xxxxxxx xxx xxx Xxx xx xxx xxxxxxx xxxx Xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxx: Xxxx xxx Xxxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx xxxxx, xxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxx xxxx. Xxx xx xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxx xxx, xxxxxxx xxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxx xxxx xxxx xxx.xxx Xxxx xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxx xxxx xxxxx xxxx xxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxx xx xxxxxx, xxxxxxxx xxx Xxxxxxxx Xxxxxxxx x xxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx x,x Xxxxxxx x xxxx xxx xxxxxxxx xx.xxx Xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx "xxxxxx", xxx xxx xxxx xx.xxx Xxxx xxxx xxxxx xxxx xxxx xxxxxx x xxx xxxxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxx Xxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxx xx.xxx Xxxx xxxx xx.xxx Xxxx xxxxxxxx xxxxx x xxx xx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx Xxxxxxxx xxxxx xx xxxxx xxxxxx xxx. Xxxx xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxx xxxxxx xxx xxxxxx Xxxx xxxxxxxxxx xxxxx.

Xxxx xxxx Xxxx: Xxx Xxxxxxxx Xxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxx, xx xxx xxxx xxxxx Xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxx xxxxxx xxxxxx xxx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxx Xxxxxxx, xxx xxx xxxxx xxxx xx xxx Xxxx, xxxxx xxx Xxxxxxxxx xxxx xxx xx.xxx Xxxx Xxxxxxxxxxx xx xxxxxx.

Xxx xxxxxxx Xxxx: Xxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xx Xxxxx, xxxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxx xxx xxxx xxxxxx xxx Xxxxxxxxx xxxxxxxx. Xxx Xxxx xx Xxxxx xxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxx xx Xxxxxxx xxxx xxxx xxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxxx xxxx xxxx xxxxxx xxxxxxxxx xxxx. Xxxxxxxx xxxx Xxxx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxx xxxxxxx Xxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxxxxxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx x.X.x. Xx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxx x xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx" xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxx xx xxxxx Xxxxxxxxxxxx x xxxxx xxxxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxxx xxxxx xx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx.

Xxx xxxxxx Xxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxx "xxxxxx xxxxx xxx xxx Xxxxx", xxxx xxxx xxxxx Xxxxxxxxxxx xxx xxxxxxx Xxxx xxxx xxxx xxxxxx Xxxxxxx xxx xxxxx xxxxxxx xxxxxxx x xxxx xxxxxx. Xxxx xxxx xxx x xxxxxxxxxx xxxx xxxxxxx x Xxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxx xxx Xxxxx xxxxx xxxxx xxxxxxxxxx Xxxx "xxxx xxxxxx" xxxxxxxxx Xx xxxxxxxxxxxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx xxx xxx xxxxxxxx "xxxxxxx". Xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxxxxxxxxx xxx xx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxxx xxxxxxxxx xxx xxx x xxxx xxxxxx x xxxxx xxxxxxxxx.

Xxxxxxxxx: Xxxxx xxxxx xxx xxxxx Xxxxxxxx, xxxx xxx Xxxxx "Xxxxxxxxxxxxxxxxx" xxx Xxxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxx xxxx, xxxxx. Xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxxx xxx Xxxxx xxxx xxxxxxx. Xxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xxxx xxxxxxxxxxx xxxxxxx. Xxx xxxxx xxxxx xx xxxxxx, xxxxxxx xx xxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Abschiedsfeier bei Arbeitgeberwechsel:
Aufwendungen der Bewirtung voll abziehen

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxxx Xxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xx, xxx xxxx xxx. Xx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxx xxx Xxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxx x xxxxx xxx xxxxxx Xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, x X xxxxxxx Xx.

Xxx Xxxx: Xxx XxxxxxxXxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx, Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxx xx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xx. Xxx Xxxxxxxxx xxxx xxx Xxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xx xxx xx. xxx Xxxxxxxx xxxxxxxxxx, xxxx x.xxx XXX xx Xxxxxxxx, xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx, xxxx xx xxxx xx xxxx xxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxx xxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx x xxx xxx Xxxxxxxxxxxxxxxx x xxx xx Xxxxxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xx xxxxxx Xxxxx xxxxxxxxx. Xx xxxxxxx xxxx xxxx xxxxx xx xxxx Xxxxxxxxx xxx "xxxxxxxxxxxxx" xxx. "xxxxxxxxxxxxxxx" Xxxxxx, xxxxxxx xx xxxx xxxxxx xxx "xxxxxxxxxxx" Xxxxxx xX x.xx Xxx. x xxx x XXxXx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXX Xxxxxxxxxxxxx, Xxxxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxXx xxxx. Xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

xxXXXXXXX: Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxx xxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxx xx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxx x xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx x xxx xxxxxxx Xxx xxx xxxxxxx Xxxxxxxx xxx xxx xxx xxxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxx xxx xxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxx xxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xx xxxxx Xxxxxx xxx xxx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxx xxxxxx Xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX xxx xxxxxxxxxxx xxxxxx xx. Xxxxxxxxxxxx xxxx xx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx. Xx xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xxx. Xxxxxxxxxxx, xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxx Xxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxx xxx XXX. Xxx Xxxxx xxx Xxxxxx xxxx xxxx Xxxxx xxx xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx, xxx Xxxxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xXxxxxxxxxxxxxxx xxx x xxxxxxxxx xxxxxxxxx x xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxx xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxx xxxx Xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxxx Xxx xxxx xxxx xxx xxxxxxxx XXXxXxxxxx xxx xx.xx.xxxx xXX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxxxxxxxxx Xxxxxxxxxxxx
• Xxxxxxxx xxxx Xxxxxxxxx

xxxxxx

2. Minijobs:
Widerruf der Befreiung von Rentenversicherungspflicht zulässig

Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxx xxxx xxx xxx XXX xx Xxxxx xxxxx xxx x Xxx. x Xx. x XXX XXx.

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxx xx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx.

Xx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx". Xxx xxxxxxxx: Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxx xxxx xxxx xxx Xxxxxx xxxxx xxxxxxxx xxxxxx xxx x Xxx. xx XXX XXx.

Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx Xxx xxxx xxxxx xxxxxxxx xxxxxx. Xxxxxx xxxxxxx Xxx Xxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxxxx Xxx xxxxxx xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxx x xxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxx x xxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxxx.

XXXXXXX: Xx xxx x.x.xxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxx xxxxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxx xx xxxxxx xxx xxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxx Xxx.xxxxxxx XXXxxxxxxXX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxx" x XXX XXxXxxxxxxxxxxxxxxx xxx xx.xx.xxxxx.

Xxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xxx xxxx xxx Xxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xx xxxxxxxxxx.

• Xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xXxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx.
• Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xx xxx xxxxxxxxx Xxxxx, xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxx.
• Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.xxxxxxXxxxxxxxXxxxxxxxx.
• Xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx x,x Xxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxx xxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xx xxx XxxxxxxxXxxxxxxx. Xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx: Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxx
• Xxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Aus- und Fortbildung:
Auslegungsfähige Rückzahlungsklausel ist unrechtmäßig

Xxxxx Xxxxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx. Xxxx xx xxxxx xx xxxx xxxxxxxxxx Xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx x xxxx xxxx xxxxxxx xxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxx xxx xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxx. Xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx x xxx xxxxxxxxx x xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxx: Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx, xxxx xxxxx xxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xx xxx xxxxx xxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx "XXXxxxxxxxxxx" Xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

• Xxx Xxxx: Xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxxxxxx x xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx"xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx"xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx XxxXxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xx Xxxxx xxx x.xxx XXX xxx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxx XXX.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx xx. XXX, xx xx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xx xxxx xxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxx, xxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx "xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx" xxx xxxxxxxxxx. Xxxxx xxxxxxxxxxxxxx xxx xx, xxx Xxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxx xx xxxxxx.
• Xxxx xx xxx Xxx. x Xxxx x XXX xxxx Xxxxxxxxxxxx xx XXX xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx, xxx Xxxxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx. xxxxxxxxx xxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxxxxx xx xxxxx xx xxx Xxxx xxx, xxxxx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxx x xxx Xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx x xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xx xxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxx.
• Xxxx xx xx xxxxxxxx Xxxxxxxxxxxxx"xxx xxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx"xxxxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxx, xxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxxxxx xxxx xx xxx Xxx. x XXX xxx xxxxxxxxxxx Xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxx xxx xxxxx xxxx, xxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx "xxxxxxxxxxxx xxxxxxxxxxxxxx" xxxxxxx. Xxxxx xxxx xxx Xxxxxxx "xxxxxxxxxxxx xxxxxxxxxxxxxx" xxxxx xx xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxx xx xxxxx, xxxxxxx xxxxx xxx xxx Xxx xx XX:xxxxxx"Xxxx Xxxxxxxxx xxxxx xxx Xxxxx, Xxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxxxxx."xxxxxxXxxx xxx Xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxx Xxx xx XX xxxxxxxxxx, xxxx xxx xxxxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx "xxx xxxxx Xxxx" xxxxxxxxx. Xxxxxxxx xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxx, xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxx x xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxx xxxx xxx xxxxx xxxx xxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxx x xx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxx xx xxxx x xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xx Xxxxxxxxxxxxxxxxx xx xxxxxx xxx. Xxxx xxxxxx xxxx xxxxxxx xx xxxx xx xxxx "XXXxxxxxxxxx" Xxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx Xxxx xxxxxxxx xxxx.

xxxxxx

4. Umzugskosten:
Auch hohe Taxikosten für Wohnungsbesichtigung sind abziehbar

Xxxxxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxx xxx Xxxxxxxxx, xxxx xxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxx xxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxxxx xxx Xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxxxxxx xX x.x Xxx. x XXxXx. Xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxx xxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xx Xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxx xxxxxx, xxxxxxxxxx xx xxxx xxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxx xxxx xx xxxxx Xxx xxxxx xxx xxx. Xxxxx xxxxxxxxx xx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx. Xxxx xxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxx xxx xxx XXX xxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx.
• Xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxx xxx Xxxxxx xxx Xxxxx xx. Xxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxxxx Xxxxxxxxx xxxx, xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx, xxx xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx
• Xxxxx xxx xxxxxxxxxxx Xxxxxxxx: Xxxx xxx xxx Xxxxx xxxxxxxxx xxxxxxxxxxx

xxxxxx

II. Privater Bereich

1. E-Auto-Förderung:
Was ist das "zu versteuernde Haushaltsjahreseinkommen"?

Xx Xxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxx xxxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxx xxxx xxx xx.x.xxxx xxx xx x.xxx XXX Xxxxxxxx xxxxxx xxxxx xxx XxXxxxxXxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXXx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxx Xxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxxx xxx Xxxx xxx xxxx xxx Xxxxxxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxx xxxxxx xxxx xxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx: Xxx xxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx.xxx XXX xxx Xxxx xxxxx xxxxxxxxxxxxxx. Xxxx xx xxxx Xxxxxx xxxxx xx Xxxxx xx Xxxxxxxx, xxxxx xxx Xxxxxx xxx xx.xxx XXX. Xxxxx xxx x xx xxxx Xxxxxxxxxxxxxxxxxx x xxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxx xxxxxx: Xxx xxxxx Xxxxxxxxxx xxx x.xxx XXX xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx x xxx xxxx xxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx.xxx XXX. Xxx Xxxxxxxx xxxx "xxxxxxxxxxxxxxxxx" Xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx.xxx XXX xxx xx.xxx XXX xxxxxxx xxxx Xxxxxxxxxx xxx x.xxx XXX xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx.

Aber was ist eigentlich das "zu versteuernde Haushaltsjahreseinkommen"?

Xxx Xxxxxxx "xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx" xxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxx. Xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xxxxx xx xxx Xxxxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx, xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxx xxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx.

Xxxx xxx XxXxxxxXxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx Xxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxx Xxxxx. Xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxx xxxx xxxx Xxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxx XxXxxxxXxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxx, XXxxxX xxxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx xxxxx xx xxx Xxxxxxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx.

Xxxxxxx xxxxxx xx xx xxxxxxxxxXxxxxxxxxxxxxxxx: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xx xxxxxxxx Xxxxxxxxx xxxxxxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx. Xxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxx xxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx xxx xx xxxx, xxxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx, xx Xxxxxxx xxxxx xxxxxxxxxx xx xxxx Xxxxxxx xxxxxx, xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxx xxx XxXxxxxXxxxxxxxxx xxxxxxxx.

Xxxxx xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xx xxxx xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxxx "xx xxxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx, xxx xxxx xx Xxxxxxxx xxxxx, xxx xxxxxxxxxxXXXXxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxx. Xxx Xxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxx xxxx xxxxxxx Xxxxxxxx, xxx "xxxx xxx Xxxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx" xx xxx XXXX. Xxxxxxxx xxxxxx Xxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxx. Xxx xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxx, xxxxx xxxxxxx xxx. xxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx.

Xxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxx xxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx. Xxx xxxxxx, xx xxx xxx Xxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxx. Xxxxxxxx xxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx.

Xxxxxxxxxxxxxxx, xxx Xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xx Xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxxxx, xx xxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx.

Welche Kinder sind förderrelevant?

Xxx "xxxxxxxxxxxxxxx" xxxx xxx xx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx.

Nachweis des Haushaltsjahreseinkommens und der Anzahl der förderrelevanten Kinder

Xxxxxxxx xxx XxXxxxxXxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:xxxxxxxxxxxxxxxxx.xxx.xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx: Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxx, xxxxxxxxxx. Xxxx Xxxxx, xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx. Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx XXXX xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxxx: Xxxxxxxx xxx Xxxxxxxxxxxxxxxx, XxxxxxxXX, Xxxxx, Xxxxxxxxxx, Xxxxx xxx xx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx Xxxxxx xXxxx, Xxxxxxxxxxxxx. Xxxxxx Xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxxxxx. Xxx Xxxxxxxxxx xxxx xx xxxxxxxxx Xxxxxxx xxx. xx xxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxx.

Und wenn bislang keine Steuererklärung abgegeben wurde?

Xxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxx, xxx xxx XXXX xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxxx xxxx xxxxx Xxxxxxxx xxxxxx, xxx xx Xxxxxxx xx xxxxxxxxxxx xxx, xx xxxxx Xxxxxxx xxxxx Xxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxx xxx xxxxx x xxxxxx xxxx xxx xxxxxxx x xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxx xx xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx Xxxxxxx xxxx xxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxx xxx xx.x.xxxx xxxx xxxxx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxXx xxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx XxXxxxxXxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxx: Xxx xxx xx xxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

2. Handwerkerleistungen:
Kfz-Reparaturkosten sind nicht abziehbar

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx, xxxxxxxxxx x.xxx XXX xx Xxxx, xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxx xxxx Xxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxx xxx "Xxxxxxxx" xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxx xxxxx XxxxXxxxxxxxx xxxxxxxxxx Xxx Xxxxxxx xxxxxx xxxxxx xxxxxxxxx "xxxx". Xxxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxx xxxxx xxxxxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxxx. Xxx Xxx xxx xxxxxx Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxxx Xxxxx xx xxxxx Xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxx. Xxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxx xxxxx xxxxxxx. Xxxxxxxxxxx xxxxx xxxxx xxx Xxxxx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxx, xxx xxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xx.x.xxxx xXX X xxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Unterhalt an Angehörige:
Beachten Sie die Opfergrenze des Leistenden

Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. Xxx xxxxxxxxxx Xxxxxx xxx xxxxxxxx: Xx Xxxxx xxxx xxxx xxx xx xx.xxx XXX xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx. Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxx xx xxx, xxxx xxxx xxxx Xxxxxxx. Xx xxx xxxx xxxxxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. Xx xxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxxxx xxx XXX xx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxx xxx, xxx Xxxxxx xxxxxxxxxxxx.

Xxx Xxxxxxx xxx xxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxxxxxxxxx xxxxxx xxx xxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxxxxxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxx xxxxxxx, xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxXxxxxxxxxxxxxxxxxxx xxx XX X xxXxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxx xxxxxxx:

Xxxxxxxxxxxxx Xxx xxxx xxxxxxxxxxx Xxxxxx, xxx xxx Xxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx xx xxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx xx, Xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxxx, xxxxxxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx "xxxxxxxx" xxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxx, xxx xxxxxx, xxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx x x xx xxxxx xxx XXX xxx Xxxxxxxxxxxxxxx, xxxxxxxxxx xx x. Xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xx xx x Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxx xxxxx Xxxx, xxxx xxx Xxx Xxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxxx, xxxxxxxxxx xxxxxx xx xx Xxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx xxXxxxxxxxXxxxxxxxx xxxxxxxxxxxxx xx xxxxxxx, xxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx, Xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxx xxxx Xxxxxx xxxxxxx.

Xxxxxxxx:

Xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

• xx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxx
• xx xxx xxxxxxxxxxxx Xxxxxxxxxx
• xx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxxx
• xx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xxx xx. Xxxxxxxxxx, xxxx xxx xx Xxxxxxxx xxx Xxxxxx xxxxx xxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xXX xxx Xxxxxxxxxx xxx x.x.xxxx, x X xxxxxxxxx
• xxx xxxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx, xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx. Xxxxxx xxxxx xxxx xxxxxxxx xxx

• xxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX, xxx xxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx
• xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx XX, Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx XXX XXX, xxxxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx, xxxxxxxxxxxx Xxxx xxx Xxxxx, Xxxxxxxxxxxxx xxx.xx
• xxxxxxxxxx Xxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx
• xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx
• xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx
• xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx
• xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx
• xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxx:

• xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xx.xxx XXXxx
• xxx Xxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx xx.xxx XXXxx
• xxx Xxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx XXXxx
• xxx Xxxxxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxx XXXx.

XxxxxxxxxXxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxx xx xxx xx xxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx xxxx xxx Xxxx xx xxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxx xxxx xx xxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx. Xxxxxxx xxxx xx xxxxxxxx xxxx, xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xx xxxxx Xxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxx" xxxxxxxx xxxxxx. Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxx xxxxxxx xxxxx, xxx xx xxxxxx Xxxxxxxx xx xxxxxx Xxxxxxxxx xxxxx, xxxxxxx xx xxx Xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxx xxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxx xx Xxxxxx "Xxxxxxxxxxx" xxxxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx x.x.xxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxx xxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxx: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx
• Xxxxxxxxx: Xxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx

xxxxxx

4. Verschuldung:
Erhöhung der Pfändungsfreigrenzen ab Juli 2026

Xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx Xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxx, Xxxxxxxx xxx Xxxxxx xxxxxx. Xxx xxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx xxxxxx xxx xxxx xxxx xxxx Xxxxx xxxxxxxxx, xxxx xxxx xxx xxxxx Xxxx.

Xxx Xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xx Xxxx xxxx xxx xxxxxx Xxx xxxx xxxx xxxxxx xxxxxxxxx. Xx Xxxxx xxxx xxxxx xx Xxxxxxxxxxx xxxx x,xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xxxx.xxxxxxXxxxxxxxx.

XXXXXXX xxxxxx xx xxx x. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxx x.xxx,xx XXX xxxxxxxxxx.xxx,xx XXXxxxxxxxxx. x xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxx Xxx. x XXX x xxxxxxxxxx.xxx,xx XXX.xxxxxxXxxxxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx,xx XXX xxxxxxxxxxxx,xx XXXx xxxx xxx xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx,xx XXX xxxxxxxxxxxx,xx XXX. Xxxx Xxxxxxxxx xxxx xxxxxxxxx xxx xxx xx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx.x.xxxx, XXXx xxxx X Xx. xxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x. Xxxx xxxx xx xxxxxx xxxxxxxx. Xx xxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxx xxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxx, xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx x.xxx XXX. Xx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx.xxx XXX xxx. Xx x.x.xxxx xxxx Xxxxxxxxx:
x. Xxx Xxxxxx xxxxxxxx xxx x.xxx,xx XXX xxx xxxx xxxxxxxxx. Xxx xxxx xxxx xxx,xx XXX xx.xxx XXX .x. x.xxx,xx XXXx.
x. Xxx Xxxxxx xxx x.xxx,xx XXX xxx x.xxx,xx XXX xxx xx xx x xxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx xxxxx: x.xxx,xx XXX .x. x.xxx,xx XXX x x.xxx,xx XXX, xxxxx xx x, xxxxxx x.xxx,xx XXX.
x. Xxx xxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxx xxx,xx XXX x x.xxx,xx XXX x x.xxx,xx XXX.
x. Xxxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx x.xxx,xx XXX.

XXXXXXXXX: Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x"XxXxxxx"x. Xxx xxxxxx Xxxxx xxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxxx Xxxxx xxxx xxx xxxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxx xxx XxXxxxx xxxxxxxx xxxx.

Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxx xxx xx.x.xxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxxxxx xxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxx xxx Xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. Xxxxxxxxx xxxxxxx Xxx xxxx xxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxx xxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxxx XXX xxxxxxxxx xxxxxx. Xxxxx xxxxx Xxx xxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxx xxxx xx XXXXxXxxxxx xxxxxxxxxx. Xxx xxxxxxx xxx xxxxxxxx xxxxxx xxx XXXxXxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxXxxxxxxxx.

xxxxxx

III. Kinder

1. Kinder im Ausland:
Trotz Ländergruppeneinteilung ungekürzte Freibeträge

Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxx, xxxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxx xx Xxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx x xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx x xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx xxxx xxxxxx Xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xx xxxxx xx xxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xxxx xxxx. XxxxxxXxxxxxxxx Xxxxxx xxxxx. XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx,xxxxxxxxxx xxx Xxxxxxxx, xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxx XXXxXxxxxxxxxx xxxxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

Xxxx xxxxxxxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xXxXXx xxx xxx Xxxxxx xxx xx.x.xxxx xx xxx Xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx XX xxxxxxxxx, xxxxxxxxxxx xxx. Xx xxxx xxxx xx xxxxx Xxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxx xxxxxx xxxxxx xx xx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx, xxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxx xxxx. XXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx, X. xxx. Xxxxxxxxxxx xxxx xx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxx xx xx Xxx. x Xxxx x XXxX xXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxx xxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx XX xxxxx xxx XXXx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxxxx.

XXXXXXXXX:xxxxxxXxx xxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxx xxx xxxxx Xxxxxxxx, xxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xx Xxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xx xxxx. Xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxxx, xx xxx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx Xxxxx xxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx Xxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxxx

xxxxxx

2. Kindergeld:
Freistellungen bei der 20-Stunden-Grenze berücksichtigen?

Xxxx xxx Xxxx xxxxxxxx xxx xx. xxx xxx xx. Xxxxxxxxxx, xxx xxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxx Xxxxxx Xxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxx xxxxxx xxx: Xxxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx xx Xxx. x Xxxx x x. x XXxXx. Xxx xxxx xxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xx Xxxxxxx xxxxxxxx xxxxxxx, xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xx xx Xxxxxxx xxxx xxxx xxxxxxxxxxxx xxxx Xxx xxx xxxx xx Xxxxx xxx "Xxxxxxxxxxxxxxxxxxxx", xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxx xxxx xxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx Xxxx xxxxx xx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxXxxxxxxxXxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. XXXX: Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx Xxx.

• Xxx Xxxx: Xxx Xxxx xxxx xxxx xxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxx xx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxx xxx xx,x Xxxxxxx. Xxxxxxx xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx. Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxx Xxxxxxx xxx xxxxxxx xx Xxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxx xx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx, xx xxxxx xxx xxxXxxxxxxxXxxxxx xxxxx xxxxxxxxxxxxxx xxxxx. Xx xxx xxxxxxx Xxxxxxx xxxxx xx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx. xxxxxx xxx Xxxxxxxxxx xxxx xxxx xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xx Xxx. x XXxXx xxxxxxxxxxxxxx xxxxx xx xxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxx xxx xx Xxxxxxx. Xxx xxx xx xx Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xx xxxxxxxx. Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xxxXxxxxxxxXxxxxx xxxx xxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxx. Xx xxx xx xxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xx xxxxx xxxx xxxx Xxxxxxxxxxx xxxx. xxxxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxxx xxxxxx Xxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx
• Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

IV. Kapitalerträge

1. Investmentfonds:
Verluste bleiben trotz Übergangsregelung abziehbar

Xxx Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxx, xxx xxxxx, xxxx xxx Xxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxx xxx xxxxxxxxx xxxxxxxx, xxxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxxxx xxx. Xxxxxx xxxx xxxx xxxx xxxx x xxxxxxxxxx x Xxxxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxxx xxx xxxx. Xx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx xx.xx.xxxx xxx xxxxxxxxxxx xxx xxx x.x.xxxx xxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxxxx xxx xx.xx.xxxx xxxx xxx xxx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxxx xx xxx Xxxx, xx xxx xxx XxxxXxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx "xxxxxxxx Xxxxxxxxxxxxx" xxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxxx xxxxxxxx.

Xxxxxxxxxx, xxx Xxxxxxx xxxxx xxxxx Xxxxxx xx Xxxx xxxx xxxx xxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxx xx xx.xx.xxxx xxx xxx, xx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xx xxxxxxxx, xxx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxx xxxxxxxxxx, xxx Xxxxxx xxxxx xx xxxx xxxx xx xxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxxx xxxxxx Xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxx xxx xx .x. xxx x xx. Xxx xxxxx xxxx x xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx x xxxxxxxx Xxxxxxxxxx: Xxxx xxx x.x.xxxx xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxx:

• Xxx Xxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxx Xxx xxx Xxxxx: Xxx Xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxx xxxxx xx Xxxxxxx xxxxxxxxx.
• Xxxx xxxxxxx Xxxx xxxxxxxx xxxx: Xxx xxx xxxxx Xxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxx "Xxxxxxxxx" xxxx xx xxxxx Xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxxxxx xxxx xxx xxxxx xxxxxxxxx: Xxxxxxxxxxxxx xx .x. xxxxxxxx Xxxxxxxxxxxxxxxx xxx x .x. xx. Xxxxxx Xxxx xxxx xxx x xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, xx xxxx .x. xx xxxxxxxxxx.
• Xx xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xxx Xxxxxxxxx xxx xx. Xxxx xxx xxx Xxxxxx xxx x xx xxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xxx.

Xxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx xxx xx xxx xx xxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx Xxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXX Xxxxx, Xxxxxx xxx x.x.xxxx,xx X xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XXXX X xxxxx, XXXX X xxxxx xxx XXXX X xxxxxx. Xxxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxxxxx Xxxx xxx xxxxx xx xxxxxxx:

• Xxx xx.xx.xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxxxx xx xx.xx.xxxx xxx xxx .x. Xxxxxxxxxxxxxxxxxx xxx xxxx xx xxxxxxxx. Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xx xxxxxxxxx.
• Xx xxx Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxx xx xxxx xxx Xxxxx xxx xx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxx x.x.xxxx .x. xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx.
• Xxxxxxxxx xxxx: Xxxxxx xxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx x.x.xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxxxxxxx.
• Xxxx: Xxxxxx xxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xx x.x.xxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.
• Xxx xxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx. Xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxx, xxxxxxxx xx. Xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx x.x.xxxx xxx xxx Xxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxx.
• Xxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxx xxxxxxxxxx. Xx xxx xxxxxx xx Xxxxx xxx xx Xxxxxxx xx xx xxxxx xxxxxxxxx, xx xxxx xx xxxxxxxxxx. Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxx xx x xx.
• Xx xxxx xxxxx xx xxxx xxx xxxxxxxxxxxxxxxx xxx xx xxx xxx Xxxxxxx xxx xx xxxxxxxxxx xxxxxxxxxx.

Xxx xxxxxxxx Xxxxxxxx xXxxxxxxx xx Xxxxx:

Xxx xxxx Xxxxxxxx xXxxxxxxx xx Xxxxx:

XXXXXXXXX:xxxxxxXxxx xxxxxx xxxxxxxxxxx, xxxxx Xxxxxxxxxx Xxxxxxx xxxxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxx xxx xx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx "xxxxxxxxxxxx". Xx Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx, xx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxxx Xxx, xxxx xxx xxxxxxxxx Xxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxx xxx xx.xx.xxxx xxxxxxxx xxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx. xxx xxx xxx x.x.xxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xx xxxx Xxxxxxxxxxxx, xxx xxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxx xx xxx.xxx XXX xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx: Xxx xxxxx Xxxxxxxxxxxx xx xxxx

xxxxxx

V. Eigenheim und Vermietung

1. Vermietung:
Werbungskostenabzug bei Wohnungsleerstand

Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx Xxxxxxxxx xxxx xxxxxxxx Xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx. Xxxx xxx xxxxxxxx, xxxx xxxx Xxxxxxx x xxxxxxxxxx xx Xxxxxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx x xxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxx Xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx. xxx Xxxxxx xx xxxxxxxx xxxxxx. Xxxx xxxxx xx xxxxxx xx, xxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxx.

Die Wohnung soll vermietet werden

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxx xx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxx xxx xxx "xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx" xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxxxxx.

Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx: Xxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx, Xxxxxx xxx.

Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxxxxxxxxxxxx, xxx Xxxxxxx xxxxxxxxx xx xxxxxxxxx, xxx xxxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxx. Xx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xx xxxxxx xxxxx Xxxxx, xx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxx, xxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxx xxxxxx xxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxx xxxxxx Xxxxxxxx, xxx xxx xx Xxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxxxxx Xxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx Xxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx, xxx xxx Xxxxx xxxxxx. Xx Xxxxx xxxxx xx xxxx, Xxxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxxx xxxxx

• Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx,
• xxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxx xxx. x xxxxx xxxx xxxx x xx XxxxxxxxxXxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxx xxx Xxxxxxxxxxx,
• Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxx xxx Xxxxxxx xxxxxx xxx xxx Xxxxxxxx xxxx xxx xxx xxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx, xxxxx xxx XXX xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx.xxxxxx"Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxx xxxx xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxx"xxxxxxxXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxxx.

Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx XXX xxx xxx xxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxx xxxxx xxxx xxxx Xxxxxx xxxx. Xxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxxx Xxxxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxx Xxx xxxxxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxx xxx Xxxxxxxxx xxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxx, x.X. Xxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxx.

Xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx, xxx Xxx xxx Xxxxxxxxxx, xxx xxxxxx Xxxxxxx Xxxxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxx Xxx xxxx xxxxxxxxx xxx xxxxxxxxxx xx xxxx Xxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

Xxxxxxxx:
Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxx xx xxxx xxxxx xxxxxxxxx xxx xxxxxxxxxx xx xxxxx Xxxxxxxxxx. Xxxx xxxxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxx Xxxx Xxxxxxxx xxx Xxxxxxx xx xxxxx xxx xx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxx.

Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxx xxxxxxxxx. Xxx xxxxxxxx xxx xxx Xxxxx xxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxx, xx xxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx, xx Xxxx Xxxxxxxx xxxxx xxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx xxx xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx Xxxxxxxx xxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx, xxxx xxxxxxxxxxxx xxxx, xxxx Xxx xxxx xxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx.

Änderung der Absichten

Xx xxxx xxxxxxxxx, xxxx Xxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxx, xxx Xxxxxxx xx xxxxxxxxx. Xxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxxxx, xxx Xxx xx xxxxx xxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxxx, xx xxxx Xxx xxx Xxxxxxx xxx xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xx xxx Xxxxxxxxx, xx xxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxx xxxxxx xxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx XXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx. Xx xxx Xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxxxxxxxx Xxxxxxx xxx xx xxxxxxxx xxx Xxxxx "xxxxxxxxx xxx Xxxxxxxxx" xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx x.xx.xxxx, x X xxxxxxx:

• Xx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxx xxxxx xxx xxx Xxxx "xxxxxxxxxxxxx".
• Xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxx, xx xxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx.
• Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx, xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx: Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx. Xxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx, xxx Xxxxxxx xx xxx Xxxxxxx xxxxxx xx xxxxxxx.
• Xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxx.
• Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxx xx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxx xxxxxx, xxx xxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxxx xxxx xxx xxxxx xxxxxxxxx xxx Xxxxxxx xxxxxxxx. Xxx xxxxxx, xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx, xxx Xxxxxxxx xxxxx Xxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxxxx xxx. Xxxx xxxx xxx Xxx xxx Xxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxx, xxxx xxxx Xxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx.

Die Wohnung soll verkauft werden

Xxxxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxxx xxxxxx, xx xxx xxxxxx xxxxxxxxx xx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx.

Xx xxxx xxxx xxxxxxxxx, xxxx Xxx xxxxxxxxx xxxxxxxx, xxx Xxxxxxx xx xxxxxxxxx, xxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxxxxx xxxx xxxxxx, xxx Xxxxxxx xx xxxxxxxxx xxxx xxxxxx xx xxxxxx. Xxxx xxx xxxxxx xxxxx Xxxx xxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxx xxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

XXXXXXXXX:xxxxxxXxx xxxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xx xxxxx. Xxxxxx Xxx xxxxxxx xxx xxx xxxxxxxx Xxx xxxxxxxxxxxxx Xxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx Xxxxxxxxx xxx, x.X. Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxx Xxx xxx Xxxxxxxxx xxxx xxxxx xxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxxxxx" xxxx xx xx Xx. x XXxX xx xxxxxxxxxx xxx. Xxxxxxxx Xxx xxxxxxxx xxx Xxxxxx xxxxxxx xxxx xxx xxxx Xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx Xxx xxxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxx "xxxxxxxxx Xxxxxxxxxxx" xxxxxxxx xxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx, xxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

Die Wohnung soll vermietet oder verkauft werden

Xxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxx: Xx xxxxx xxxxx Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx, xxx Xxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxx xxx Xxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx. Xxxx Xxxxxx xxxx xxxx xx xxxxxxxxxxxxx.

xxx Xxxx Xxx xxx xxxxxxxxxx xxxxxx, xxx Xxxxxxx xxxxxxxx xx xxxxxxxxx xxxx xx xxxxxxxxx, xxxxx xxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xx xxx Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxx Xxx xxxx xxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxx xxxxxxxxxx xxxx xxxxxxxx, xxx Xxxxxxx xx xxxxxxxxxxx. Xxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx.

xxx Xxxxxx xxxxx xxx Xxxx, xxxx Xxx xxxx xxxx xxxxxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxxx. Xxxxxxx Xxx xxxx xxxxxxxxx xxx xxxxxxxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxx, xxxxxxx Xxx Xxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx Xxx xxxxxxx x xxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx x xxx Xxxxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xxxx xxxxxxxxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx. Xxx xxx xxx xxx Xxxx, xxxxxxx Xxx xxxx xxxxxxxxx xxx xxxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxx, xxxxxx xxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxxxxxxx.

Langjähriger Leerstand der Immobilie

Xxxx xxxx Xxxxxxx xxxxx Xxxxx xxxx xxxxx, xxxx xxx xxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxx xxxxxxxxx.

Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx:

• Xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxx.
• Xxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.
• Xxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxxx, xxx xxxxxxxxx Xxx xxx Xxxxx xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxx xxxxxx xx xxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxxxx xxx "Xxxxxxxxxxx" xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxx x xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx "Xxxxxxxxx Xxxxx" x xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxx xxxxxx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx.
• Xxxxx Xxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx, xxxxxxx Xxx Xxx Xxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxxxx Xxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, x.X. xxxxx Xxxxxxxxxxx xxxxx Xxxxxxx. Xxxxxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxx xxxx Xxxxxxxxx xxxxx Xxxxx xxxx xxxx, xxxx xxxx xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx. Xxx xxxxx Xxxxxxxxx xxx xx Xxxxxx xxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx. Xxxxx xxxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxx xxxxxx Xxxxx xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxx, xxxx xxx xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx xxxxx xxx Xxxx, xxxx Xxx xxxx xxxxxxxxx xxxxxxxx xxxx Xxxxxxx, xxx xx xxxxx xxxxxx Xxxxxxxxxx xxxxx, xxx xx xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

Xxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xXX Xxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xx xxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxx xxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxx xxx xx xxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx xxxxx xxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, xx xxx xx xxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxx.

Xxxx xxxx Xxxxxxx xxxxx xxxx Xxxxx xxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxxx xxxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx x.x.xxxx, xx X xxxxxxxxx xxxxx xxxx XXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, xxx Xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxx xxxxxxx. Xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxx, xx xxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx: Xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxxx, xxx xxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx. Xxxxx Xxx xxxxxxxxx xxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxxx xxxx xxxxxx Xxxxxxx. Xxxxx xxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxxx:
Xx xxxxxxxxx Xxxx xxxxxxx xx xxxxx Xxxxxxxx xxxxxxx xxxx xx Xxxxxx xxxxxxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx Xxxxxx. Xx xxxxxx xxx XXX xx xxx Xxxxxxx xxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx Xxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xx xxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxx xxxxx xxxxxxx xxx xxx xxxx xxxxxxx xxxxxxxx Xxxxxxxxxx xx.X. Xxxxxx xxxxx Xxxxxxxx xxxxx xxxxxxxxxx xxxxx.

XXXXXXX: Xxx xx xxxxxxxxxxx, xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx, xxx xxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxxx.

Leerstand einer Ferienwohnung

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xx xxxxx Xxxxxx, xx xxxxx xxx Xxxxxxx xxxx xxxxx. Xxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx:

xxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxx: Xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx x xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx x xx xxxxxx Xxxxxx xxxxxxxxxx, xxxxxx xxxx xxxxxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxx xxxxxxxxx.

Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxx x xxx xxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xx xxx xx xx Xxxxxxx xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx xxxXxxxxxxxXxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xxxxx Xxxxxx xxxxxxxxxxx xxx. Xx xxx xxxx xxxxx xxx xxx xxxxxxxxx Xxxx, xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxx, Xxx xxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxx Xxxxxx xxxxxxxxx, xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

xxx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxx xxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxx xxxxx xx xxxxxxx xxxx Xxxxxxxxx xxxxx. Xxxxxxxx xxxx, xxxx Xxx xxxx x.X. xx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxx xx xxxxxxx. Xx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xx xxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx xxxxxx xx xxx Xxxxx xxxxxx Xxx xxxxxxxx"Xxxxxxxxx xxx Xxxxxxxxxxxxx".

Leerstand einer Gewerbeimmobilie

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxx xxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx x"Xxxxxxxxxxxxxxxxxxxxxxxxxx"x. Xxxxxxx xxx xxx xxxxx xxx Xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx, xx Xxx xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxxx.

Xxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXxxXxx. Xxxxxx xxx xx.xx.xxxx, XXX XxX xxxxxxxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx Xxxxxx, xx xxx xx xxxxxxx xxxxxxxxx xxx, xxxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxx, xx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx x xxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx xx xxxxxxxxx. Xxxxxx xx xxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxx, xxxxxxx xxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx.

Grundsteuer: Steuererlass bei Leerstand der Immobilie

Xxxxxxxxx xxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxx: Xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx, xxx, xxx, xxx.

Xxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx Xxx xxxxxxx xxx xxx xx. Xxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxx Xxxxx Xxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xx Xxxxxx, Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx xxx xx Xxx. x XxXxXx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxx xx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xx xxx xxxxxxxxx Xxxxx xx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xx xxxxxx Xxxxxxx xxxxxx xxxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx: Xxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxxxxxxx, xx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx. xxxxxxx Xxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

2. Vermietung:
Falle Verfahrensrecht bei Rückabwicklung eines Kaufvertrages

Xxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxxx xxxx xxxxx xxx xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxx xxxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx xxx xxxxx, xxxx xx xxxx xxxx Xxxx xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx, xxxxxx xxx xxxxx Xxxxxx xxxxxx. Xxx xxx xxxx xxx: Xxxxxxxxx xxx xxxxxxxxx Xxx xxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx, xxxx Xxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx xXX Xxxxxxxxxxx, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxxxxxxxx xxxxxxxx xx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxx. Xxxxx xxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx XxxxxxxXxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xx xxx Xxxx xxx, xxx Xxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxx xxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx Xxxxxxxxxx" xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxxxxxxx xxxx xxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxx xxxxx xxxxxx, xxxxxxx xxx xxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxx. Xxxx xxx Xxxxxxxxx xxxxxxx xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx xxxxxxx xxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx xx.xx.xxxx, xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx xx.xx.xxxx xx xxxxxx xxxxxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx, xxx Xxxxxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx xxx xx.xx.xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXx xxxxx xxx.
• Xxxx xxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx. Xx xxxxx xxxx xxxx "xxxxxxxxxxxxxx Xxxxxxxx" xxx, xxx xxxx xxxxxxxxx xxxx xx xxx Xxx. x Xxxx x Xx. x XX xxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxx xx xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx: Xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx x xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxx xxx. xxxxxxxx Xxxxx "xxxxxxxxxx" xxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxx xxx XXx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxx xxxxxx Xxxxxx x xxxx xxx Xxxxxxxxxxx x xxxxxxxxx xxxxxx. Xxxxxxx xxx xxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxx xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxx.

xxxxxx

3. Grundsteuer:
Kosten eines Gutachtens - Finanzamt scheitert mit Beschwerde

Xx Xxxxxx xxx XxxxxxXxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxxx xxx x.x.xxxx xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxx xxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxx, Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxx Xxxxxxxxxx xxxx xxxx xxxxx xxxxxx. Xxx xxxxxx, xxx xxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxx xx xxxxxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxx xxx, xxx XxxXx. Xxxxx Xxxxxxxxxx xxxxxx xxxx xxx xx xxxxxxxx Xxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xx XxxxxxXxxxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx. Xxx xxxx xxxxxx xxxxx xxx xxxx xxxxxxxxx xxxXxxxxxxxXxxxxx xxxx xxxXxxxxxxxXxxxxx, xxxxx xxx x xxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxx x xxxxxxxxxx xxxxxx xxxx xxx xx Xxx. x Xxxx x XXxXxXx.

Xxx xxx xxxx xxx: Xxxxxxxxx x xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx x xxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxxxx xx xxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx.

Xx XxxxxxXxxxxxxxx Xxxxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxxx xxx. xxxxxxx xxxx, xxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx x xxxx Xxxxxx xxx Xxxxxxxxxx x xx xxxxxx xXxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx, Xxxxxxxxx xxx x.x.xxxx, x XX xxxxxxx.

• Xxxx xxx Xxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx XxxxxxXxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxx xxxxx xx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxx xxx xxxxxxx xx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx. Xxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xx xxxxxx xxx. Xxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xx xxxx xxx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx x.xxx,xx XXX xxxx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxx"x xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxx xxxx xxxx xxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxx xxxx. Xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx. xx x xxx Xxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxxxxx Xxxxxx xxx xxxxxxxx, xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxx Xxxxxxxxx xx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxx.
• Xxx Xxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx:xxxxxx"Xxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xx xxx,xx XXX. Xxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx x,x Xxxxxx. Xxxx xxx xxxxxxxxxxxxx x,x Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxx."xxxxxxXxxx xxxx xxxxx xxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxx xxx Xxxxxxxx xxx xx xxxxxxxxxx, xxxx xx xxx xxxxxxxx, xx Xxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxx. Xx xxxxx xxx XX Xxxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xXxxxxxxxx xxx xx.xx.xxxx, x X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxx xxx Xxxxxxxxxxx

xxxxxx

4. Grundstücksübertragung:
Anrechnung auf künftigen Zugewinnausgleich

Xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxx xxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxx, xx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxxx xxxx xxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxx. Xxx xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx, xxxx XXX. Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx XxxxxXxxxxxxXxxxx, xxxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxx xxxxxx xxxxx xxxxxxx xxxxxxx, xxxx xx x xxxxxx xxx xx xxx xxxxxx xxxxxxxxxxxxx Xxxxxxx x xxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxx xxxxxx xxx Xxx xxxx xxxxx Xxxxx xxxxxxxxxxxxx. Xxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxx xxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx. Xxxx xxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxx xxxxxxxx. Xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx, xxxx XXX x xxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxxxx xxxxxxxx. Xxxxx xxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxx, xxxx xx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx. Xx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xx. XX X xxxx xxxxxxxx. Xxx xxxxxx Xxxx xxx xxxx xxxxx xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

5. Immobilienverkauf:
Entwarnung bei zinsloser Ratenzahlung des Kaufpreises

Xxxxx xxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxx xxxxxx: Xxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XXXX X xxxx xxx XXXX X xxxxxx.

• Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx XXXX X xxxx xxxxxxxx xxx: Xxx Xxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx xxx xx xxx xxxxxxxxxxx Xxxxx xx xxxxxx. Xxxxx xxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xx xx Xxx. x Xx. x XXxX xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxx xxx x,x Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xx xxxxxxxx xxxxx, xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx x xxxxxxx xxx xxx Xxxx x xxx xx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxx Xxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx, xx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxx.
• Xxxxxxxxxxx: Xxxxx xxxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxx xxx Xxxxxxxx, xx xx Xxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxx xxx xxxxxxxxxx xxx, xxx xx xxxxxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx. Xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxxxx XXXX X xxxx xxx XXXX X xxxxx xxxx xxxx xxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxx, xxxxx xxx XXX xxxx xxxx x xxxxxxxxx xxxx Xxx x xx xxxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxxxx xxx xxxxx Xxxxxxx: Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx, xx xxxxxxxxxxxx xxxxxxxx Xxxxxx xx xxxxxxxxxxxx, xxxxxx xxx Xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxx Xxxxxxxx xx xxx Xxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

VI. Renten und Pensionen

1. Private Altersvorsoge:
Bundesrat stimmt Neuregelung zu

Xxx Xxxxxxxx Xxxxxxxxx xxx xx xx.x.xxxx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxx xxx Xxxx Xxx xx Xxxxx xxxxxxxx, xxx Xxxxxxxxx xxxxxxx xxxxxx xxxx xxx x.x. xxxx x xx xxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxx, Xxxxx xxx Xxxxxxxx Xxxxxx Xxxxx xXXXx xxxx xxx Xxxxx xxxxxx xxxxxx. Xxxxxxxx xxxx xx xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxx, xxxxxxx xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx XxxxxxxxXxxxxx xxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx. XXXX: Xxx Xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxxx Xxxx xxx xxx XXX xxxxxxxx Xxxxxx xx Xxxx, xxxx xxxxxxx xxx xx x.xxx XXX xxxx xx xx Xxxx xxx Xxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxxx, xxx xx xxxxxxxxxx xxxx, xxxxx xxx x.xxx XXX xxx Xxxx. Xxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxx xxxx x x,xx XXX x x.xxx x x,xx XXXx.

Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxx xxx xxx XXX xxxxxxxxxxx x XXX xx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxxx xxxx xxx XXX xxx Xxxx xxxxxxx. Xxxxxxxxxxxxxx xxx xx xx XXX xxx Xxxxx xxxxxx xxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxx xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx: Xxx xxx xxx xx. Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxx xxx XXX xxxxxxxxxxxx Xxxxxx.

Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx, xx xxx Xxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxx XXX xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX.

Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx XXX xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxx Xxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxx xxxxxx xxxxxxx xxx XXX.

XXXXXXXXX:xxxxxxXxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxx. Xx Xxxxxx xxxx xxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx xxxxxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxx Xxxxxxxxxxxx, xxxx xx xxx xx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxx Xxx xx xxx XxxxxxxXxxxxxxxxxXxxxxxx xXXXx xxx Xxxxxxxxxxxxxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx.

xxxxxx

2. Grundrente:
Einkommensanrechnung des Ehepartners

Xxxx xxxx xxxx xx xxx xx xxxxxxxx Xxxxxxxxxx. Xx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXX XXx. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxx. Xx xxx Xxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxxxxxxxx xx Xxxxx xx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx, xxx xxxxxxxxxxxxxx xxxx xxx xxx XxxxxxxxXxxxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx x xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx, xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X x X xxxx Xx. Xxx Xxxxxxxxxxx xxx Xxxxxxxx:

• Xx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx "xxxxxx Xxxxxxxxx xxxxx xxxxxxxxx". Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx "xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx". Xxx Xxxxxxxxxxxxxxxxxx xxxxxx "xxxxxxxxxxxxxxxxx" xxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxx x Xxxx x, xx xxxx XXX XXx xxxxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx "xxxxxxxxxxxxxxx" xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.
• Xxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxx, xxx xxx xxxxx xxxxxxxxxxxxx, xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx.

xxxxxx

VII. Schenkung und Erbschaft

1. Erbschaftsteuer:
Anwaltskosten für Erbauseinandersetzung sind abziehbar

Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxx, xx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx. Xx xxxx xx "xxxxx" Xxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxxxx xxxxxxxxx xxxx Xxxxxx xxxxxxxx:

• Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xx Xxx. x Xx. x XxxXxX xXxxx xx xxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx "xxxxxx" Xxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.
• Xx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxx xx xxxxxxxx xxxxx xxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxx xxx Xxxxxx, xxx "xxx Xxxxxxxx xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx, Xxxxxxxx xxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx".xxxxxxXxxxx xxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxx xxxx xxxx xxxxxxxxx xxx Xxxxxx xxx xx.xxx XXX xxxxxxxx: xx.xxx XXXx xxxx Xxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x Xxxx x x. x XxxXxXx.
• Xxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx xXxxx xx xxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xx Xxx. x Xx. x
  Xxxx x XxxXxXx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xXxxx xx xxxxxxxxx xxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxxxxx xxx Xxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxx xxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx xxxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XXX xxxxx xxx Xxxxxxxxxxxxx, xxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx Xxxxx xx.
• Xxxxxxxxxxx: Xx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxx XXX. Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxx xx xxx Xxxxxxxxx xxxx xx xxxx XXX Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxx. Xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xx xxx xxxxx xxx Xxxxxx xxx Xxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx, xxx xxxx Xxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxxxx, xxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxx xxx Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxxxx xxxx xxxxxxxx xxx Xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxx xx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxx

xxxxxx

2. Erbschaftsteuer:
Verspäteter Einzug ins Familienheim kann teuer werden

Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxx, xx xxx Xxxxxx, Xxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. xx xxx xx XxxXxXx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxxxx xxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxx xxxx Xxxxx xxxx xxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx xxx Xxxxxxxxx xx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xx, xx xxx xxxxxxx Xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxx xxx "xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xx xxxxx xxxxxxxxxxx."

Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx "xxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx xxxx". Xxxx xxxxxxxx xx Xxxxxxxxx, xxxx xxx Xxxx xxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxxx xxxxxxx xxxxx xxxxx. Xxx" xxxx" xxx xxxxxxxxxxxx xxxxxxxxxxXxxxx xxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx. Xxx Xxxx xxxx xxxx xxxx xxxxxxxxx xxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxxxx xx Xxxx xxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx, xxxx xxx Xxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxx xxxx xxx "xxxxxxxxxxxx" Xxxxxx xxxxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx xx Xxxxxx xxxx xxxxxxxxxxxx Xxxxxx. Xx xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxx xxx xx xxxxxx Xxx xxxxxxx xxxxx. Xx Xxxxxxxx xxxx xxxxxx xxx Xxxxxxx, xxx Xxxxxxx xx xxxxxxx xxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxx xxxx x xxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx x xxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxx Xxxx xxxx xxxxxxxxxxxx, xxx Xxxxxxxx xxxxx xx Xxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx xx xxxxxx. Xxxx xxxx Xxxxx xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxxxxxxx, xxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx xxxx xxx Xxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxxx Xxxx xxxxxxxxx xxxxxxxx, xx xxxxxxx Xxxxxxxxx xx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xxx xxxxx xx xxxxx Xxxxxxx xxxxx xx xxxxxxxxx xxx. Xx xxxx xxxx xxxxx Xxxxx xxx Xxxxxxxx, xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxx "Xxxxxxxxxxx" xx xxxxxxxxx xxx. Xx xxx xx xxxx xx Xxxxx xxxx, xxxx xxxx xxxxxxxxxx Xxxxx xxxx xxx Xxx xxx Xxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxx xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxxxxxxx xxx xx xxxx xxx xxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx xxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxx "xxxxxxxxxxxxx xxxxxxxxxxxx" Xxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxxx xxxxxxx. Xxx xxxx xxx Xxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xXXX Xxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxx xxxx, xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx xx xxxxxxxxx xxx, xxxx xxxxx xxxxx xxxxx Xxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxx xxxxx xx xxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx xxx. XxxxxxXxxxxxxxx Xxxxxxx xxxxx. Xxxx: Xxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx!

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx
• Xxxxxxxxxx xxx Xxxxx Xx. xxx: Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

VIII. Selbstständige

1. Umsatzsteuer:
Vertrauensschutz bei Verkauf des Firmenwagens ins EU-Ausland

Xxxxxxxxxxx, xxx xxx Xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxxxx xxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxx xx XXxXxxxxxx x xxxxxxxxxxxxx, xxx Xxx xxxx xxxx xxx Xxxxxxx xxxx xxxxxxxxxxxx xxx XXxXxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx x Xx. x Xxxxxx. x XXxXx xx xx XXxXx. Xxx xxx xxxxxxxxx Xxxx xx xxx Xxxxxx xxxxxx xxxxx xxxxxx:

• Xxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxxxxxxxx xx Xxxxxxxx xx. Xxx xxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx XXxXxxx. Xxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx Xxxxx Xxxxxxx, xxxx xx xxx Xxxxxxxx xxx XXxXxxxxxx xxxxxxxxx. Xxxxx xxxxxx Xxxx Xxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxx xxx. Xxxx Xxxxxxx xxxxx xxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xx XXxXxxxxxx xxx xxx xxx Xxx xxx Xxxxxxx xxxxxxx. Xxxxx xxxxxx xx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxx xxxxx xxx Xxxxxxxx xxx XXxXxxxxxx xxxxxxxxxxx xxxx. Xx xxxxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx XXxXXx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx. Xxxx Xxxx Xxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxx xxxxx. Xxx xxxxx xxx Xxxxxxxxx xxx xxx Xxxx xxx xxxx xxx Xxxxx Xxxxxxx Xxxxxxxxxxxx xxxx xxx XxxxXxxxxxx xxxxx, xxxx xx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxx xx Xxxxxx xxxxxxxxxx xxxxxx xxx, Xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxx.
• XXXXXXX: Xxxx xxxxxxxx xxxxxxxxx Xxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxx. Xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxxxx xx Xxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxxxxxx XXXxXxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxxx xxxxxxx xxxxx xxx Xxxxxxx xxx. Xxxxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxx Xxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxxxx xxx Xxx xxx XXxXxxxxxx xxxxxxxxx. Xxx xx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxx. Xxxxxxx xxxx xx xxxxxxxx xxxx, Xxxxxxx xxx xxxxxxxxxx xx xxxxxxxxx xxx xxxx Xxxxxxx xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxx xxx Xxxxxxxxx xxx Xxx xx XXxXxxxxxxx. Xx xxxxxxxxxxxx XxxxXxxxxx xxx xxxx xxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxxxxx xx Xxxxxxxxxx xxx XxxxXxxxxxx xxxxxx, xxxx xxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx.

xxxxxx

2. Umsatzsteuer:
Vorsicht bei Umbenennung des leistenden Unternehmers

Xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxx xxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx xx, xx XXxXx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxx xx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx, xx xxx Xxxxxxxx xxxxx xxxxxx xxxxx, xxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxx, xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx Xxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx, xxxxxx xxxx x xxxxxx xxx xxx Xxxxxxxxx x xxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xx. Xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xXxxxxx xxx xx.xx.xxxx, x X xxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxx xxxxxx xxx Xxxxxxxx xx. Xxxx xxxxx xx: Xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxxx XXX xxxxxxxxx. Xxxxxxxxx xxxxx xxx xx xxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx xxxxxxx. Xxxx xxxxxx xxxxx xx xxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxx xxxxxxx, xxx xxxxxx, xxxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxx xxxxxx xxx xxx Xxxxx xxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxx xxxx xx xxxxxxxxxx xxxxxxxx, Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxx, xxx xxxxx xxxx xxx Xxxxx "xxxxxxxxxxx" xxxxx xxx. xxxxxx xxxx, xxxx xxx xxxxx XXX xx xxxx XxxX.

xxxxxx

IX. Steuergrundlagen

1. Fünftel-Regelung:
Wie funktioniert diese eigentlich?

Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxx, xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxxxxx xxxx. Xxx xxxxxx: Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxxx XxxxxxxxxXxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxxxxxxx: Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx XxxxxxxxxXxxxxxxx. Xxx xxxxxxxxxxxx Xxxxx xxxx xx xxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxx XxxxxxxxxXxxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxx xxx xx xxxxx Xxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxx xxx. Xxx xxx xxxx xxxxx xx. Xxxxxxxx xxxx xxxx Xxxxxxxxx, xxx xx xxxxx Xxxx xxxxxxx xxxx, xxxx xxx xx xxxxx xxxxxxxx Xxxx xxxxxxxxxx. Xxx XxxxxxxxxXxxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxx.

Xx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx:

• Xxx xxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx. xxxx xxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xXxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx.
• Xxxx xxxx xxx Xxxxxxxxx xxxxx x xxxxxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
• Xxxx xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx.
• Xxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxx x xxxxxxxxxxxxx.
• Xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx xxx.

Xxxxxxxx:
Xxxx Xxxxxxxx, xxxxxxxxxxx, xxxxxxx xxx xxxxxx Xxxxxxxxxxx xx Xxxx xxxx xxxx Xxxxxxxxx xxx xx.xxx XXX Xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx.xxx XXX. Xx xxxx xxx xxxxx xxxxxxxxx:

XXXXXXX:
Xxxxx Xxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx XxxxxxxxxXxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx:
x XxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxxxxxxxxxxxXXXx

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx
• Xxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx

xxxxxx

2. Nichtabgabe einer Steuererklärung:
Wie weit darf das Finanzamt zurückgehen?

Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxx, xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxx, xxxx xx xxx xxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxxx xxxx xxxx Xxxxxx xxxxx xxxxxx Xxxxx xxx Xxxxxxxxx, xxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxx xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx, xx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxxx xxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxx Xxxxxx. Xxx xxxx xxxxxx xxxx xxx Xxxxx, xxxx xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx Xxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xx xxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxx Xxxxxx xxxxxxxxxx xxx. Xxxx: Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xx xxxx Xxxxx. Xx Xxxxx xxxx xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxxx xxx xxxx xxxxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxxxxx xx x.x.xxxx xxx xxxxx xx xx.xx.xxxx.

Xxxxxxxxx: Xxxxxx Xxxxx xxxx xxxxx xxxx xxxxx Xxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxx Xxxxx xx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxxxx. Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxx xxxx xxx xx xx Xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxx xxxx xxxxxxxxxxx, xxxx xxxx Xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx XXXxX xxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xxxxxxx xxxxxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xXxxxxx xxx xx.x.xxxx, x X xxxxxx Xx. XXXX: Xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxx XXX. Xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxx xxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxxxx xxx xxx Xxxxxxx, xxxxxxx xxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxx XXX, xxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx X. Xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxxxx xx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx. XxxxxxxxxxXxxxxx xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx. Xxxxxxx xxxx xxx, xxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxxxxxxx xxxxx xx xxxx xxxxxxxxxxxx xxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxx xx. Xxxxx xxxxxxxxxXxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, xxxx xxx XXX xxx xxx Xxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxxx Xxxxx xxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx.xx.xxxxxxxxxxxxx xxx Xxxxx xxxx xxx Xxxx xxxx xxxxxxxxxx.xx.xxxx. Xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxx xXxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx.
• Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xxx, xxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxxx xxxx. Xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxx, xxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx, xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx XXX xxx X xxxxxxxxxxxxxxx xxxxxx, xxx xxxxxxxx xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx xxxxx xxx Xxxxx xxxxxxxxx xxxxxx xxxxxxxxx. Xxx xxxx xxxxx xxx, xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxx xx xxxxxxxxx xXxxxx xxxxxxx xxx, xxxx xxx Xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx XXXxX xxxxxxxxx xxxxx. Xxxx xxx XXX xxx xxxx xxx xxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx, xxx xxx xxxx xxxxxxx xxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxx. Xxxx Xxxxxxx xxx XX Xxxxxxxx xxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxx xxx Xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxx, xxxxx xxxx xxx xxxx xxx Xxxx xxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxx xx xx.xx.xxxx xx. Xxxxx xxxxxxx xxxx xxx Xxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx.

XXXXXXXXX:xxxxxxXxx XX XxxxxxxxXxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxx Xxxxx xxxxx xxxxxxxx xxxxxx xxxxxx, xxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx xXX XxxxxxxxXxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx. Xxxxxxxxx xx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxx: Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx
• Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx: Xxxxx Xxxxxxxxxxxxx xxxxxx xxx
• Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx
• Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Verspätungszuschläge:
Festsetzung auch für verspätete Feststellungserklärung

Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxx XxX xxxx XXX, xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx "xxxxxxxxx xxx xxxxxxxxxxx" xxxxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxx, xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx xxx xxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx Xxx Xxxx xxxxx xxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxxx xx xx.xx.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx XxX xxxx xxx Xxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx XXX xxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxx xxx xx.x.xxxx xxx. Xxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxx xx xxx Xxxxxxxxxx Xxxxxx. Xx Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xx. x XX xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx XxX xxxx xxxx xx xx.x.xxxx xxxxxxx xxxx. Xxxx xx xxx Xxx. x Xx. x XX xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xx xxxxxxxx xx xxxx xx Xxxx xxx xxxxxxxx Xxxxx. Xxxx xxx XXX xxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxx xxx XXX xxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxx. Xxxxxxxxx xxxxxxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx, "xx" xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx "xxxxxx" xxx Xxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx,xxxxxx"xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx"xxxxxxxxx xxx Xxx. x Xxxx x XXx. Xxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx, xxxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxxx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxx xxx Xxxxxxxxxx: Xxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xx Xxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxxxxxxxxxxxxx xxxx xxx xxxx: Xxxxx Xxxxxxxxxxxxx xxxxxx xxx
• Xxxxxxxxxxxxxxxxxxxxxx

xxxxxx

X. Ausland

1. NATO:
Auszahlungen aus dem Defined Contribution Pension Scheme steuerfrei

Xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx Xxxxxxxxxxxx Xxxxxxx Xxxxxx xxx XXXX xxxxxx xxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx x xx xxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xx xxxx xxx XXXX xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx xXxxxxxx Xxxxxxxxxxxx Xxxxxxx Xxxxxx x XXXXx. Xx Xxxxxxxxx xxxxxx Xxxxxxx xxxxxxxxx xxxxxx xxx Xxxxxxx xxx xxxx xxx XXXX xxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxx xxx XXXX xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx XXXXxXxxxxxxx xxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxx xxxxxxxx Xxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx XXXX xx xxxxxxx, xxxx xxxxxxxxxx Xxxxx xx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx XXXXxXxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxx. Xx xxxx xxxxxxxxxx xxx Xxxxxxx xxx xxx XXXX Xxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx XXXXxXxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx xxxxx. Xxx xxx xxx XXX xxxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxx xxx Xxxxxxxxxxxx xxx xxx XXXXxXxxxxxxxxxx xxxxxxxx xxxxxxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxX. Xxxx xxx XXXX xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx XXXX. Xxx Xxxxxxx xxx xxx XXXXxXxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxx xxx xxx XXXX xxxxxxx xxx, xxx xxxxxxxx xxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX x.X.x. xx xx Xxx. x Xxxx x XXxX xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxxxxx xxx XXX xxx Xxxxxx xxx xx.xx.xxxx xX X xxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx XXXXxXxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx, xxx xxxxx Xxxxxxxxxxxx xxxx xx xxx xxxx xxx XXXXxXxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xXXXX Xxxxxxx Xxxxxxx xxxxxxxx. Xxxxxxx xxxxx xx xxxxxx xxxxx xxx xxx x.x.xxxx xxx xxxxxxxxxxxx XXXX xx xxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxxxxxx xxx XXXX xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxx xxxxx xxx XXX xxxxxxxxxxxxx xxx.

xxxxxx

2. Niederlande:
Rente aus Algemeen Burgerlijk Pensioenfonds

Xxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx "Xxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxx xx Xxxx xxxx xx xxxx xxxxxxx Xxxxxxxx xXxxxxxxxx Xxxxxxxxxxxxx XXXx xxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xXxxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxxx XXXxXxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xXxxxxxxxxx xxx xxxxxx Xxxxxxx xxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx x xxxx xx Xxxxx xxx xx Xxxxxxx x xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xXX Xxxxxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxx xx Xxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xx Xxxxxxxxx. Xx xxxxxxx x.x. xxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx x"Xxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxx"x. Xxx Xxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xxxx xx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx x.X. xxx xx xx Xx. x Xxxx x Xxxxxx. x Xxxxxxxxxxxx. xx XXxX. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx, xxx xxxx xxxxxxx xxxxx xxx Xx. X X xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xXxxxxx: XX Xxxxxxxxxxx, Xxxxxxxxxx Xxxx xxxxx.

xxxxxx

3. Niederlande:
Besteuerung eines Gewinns aus Verkauf einer Wohnung

Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxx, xxx xxxxxx x xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx x xx xxx Xxxxxxxxxxxx xx xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxx. Xxxxxxxxxx xxxx xx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx "XxxxxxxxxxxxxxxXxxxxxx". Xxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXx xxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx: xxx xx xxxxxxxx XxxxxxXxxxxxxxxxx.

Xxx "xxxxxx Xxx" xxxxxxx xxx Xxxxxx xxx Xxxxxxx. Xxxx xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxx xx Xxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxx xx xxxxx xxxxxxxx Xxxxxxx. Xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx. Xx xxxx xxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx. Xxx xxxx xxxx xxxxx, xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx XxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxx XxxxxxXxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxx. Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxx xx xxx Xxxxxxxxxxxx xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxx xx.xx.xxxx, xx X xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx xxx. Xxx Xx. xxxx Xxxxxxxxxxxxxxx xxxxxx X X xxxx.

• Xxx Xxxx: Xxx xx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxx.
• Xxxxxxxxxxx Xx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxx xxx xxxxxxxx Xxxxx xxx xxxx xx Xxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxx xx. Xxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xx xxxxxxx, xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxxxx xxxxxxxxxxxx: Xxx XxxxxxxxxxxxxxxXxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxxx xxx xxx xxx XxxxxxXxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxx xxxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xx xxxxxxxxxx xx xxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx.

xxxxxx

XI. ... und zuletzt noch das

1. Erfundene Rechtsprechungszitate oder eine fantasierende KI

Xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx x xxxx "XX" x xxxxxxxxx xxxxx, xxxxxx xxxx xx Xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx. Xxxx xx xxxxxxxxxxxx Xxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxxx xxxxx xxxxx XX, xx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx xx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxx. Xxxxxx Xxxxxx x xxx xxxx Xxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxx xxxxx Xxxxxxxx xxx XX xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxx xxx xxx Xxxx "Xxxxxxxx". Xxx xxxxxxx xxx xxxx xxxxxx xxxxxxxxxxx. Xxxxxx Xxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxx, xxx XX xxxxxxxxxx xxx Xxxx xxx xx xxxxxx. Xxxxxx: Xxx xxxxxxxxx Xxxxxxxxxxxxx, xx xxxxx Xxxxxxx xxxxxxx xxxxxx, xxx xxxxx xxx xxx Xxxx xxxxxx, xxx xxxxx xx Xxxxxxxx xxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxx xxxx x xxxx xxxxxxx x xxx xxx xxxxx xxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xx xxxxx Xxxxxxxxxxx xxx Xxxxxxx Xxxxxxx xxxxxxx xxx, xxx xxx xxx xxx xxxxxxxx XX xxxxxxxx xxxxx xXX Xxxxxx, Xxxxxxxxx xxx xx.xx.xxxx, xx XX xxxxxxx.

• Xx xxxxxxxx xxxxxxxxx Xxxx xxxx xx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx. Xxx Xxxxxx xxxxx xxxxxxxxx, xxx xx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxx xx xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx x xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxx xxxxx xxxxx xxxxxxx xxx xxxxxxxxx"Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx XXX, Xxxxxxxxx x. xx.xx.xxxx x XXX XX xxxxxx, XxxXX xxxx, xxx"xxxxxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxx Xxxxxx. Xxxxxxxxxxx xxxx xxx xxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx.
• Xx xxx Xxxxxxxxxxxx xxxxxx xx:xxxxxx"Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxx XX xxxxxxxx xxx xxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx. xx xx XXXXx. Xx xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx "XXX, Xxxxxx. x. xx.xx.xxxx x XXX XX xxxxxx, XxxXX xxxx, xxx" x xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx x xxxxx, xxxxxxx xxx Xxxxx xxx xxxxxxxx Xxxxxxxx xxxxx "xxxxxxxxxxxxxx" XX. ......: Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xxxx xxxx xxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx "XXX Xxxxxxxxxxx, Xxxxxx. x. xx.xx.xxxx x xx XX xxxxxx" xxxxx Xxxxxxxxxx xxxxxxxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx xxx."

Xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxx xxxxxx, xxx xxxxxxx xxxxxxxx xxxxxx, xxxxxxx Xxxxxxxxxxx xxxx xxx XX xxxxxxxxxx xxx. Xxx xxxx xx xxx Xxxxxxxx xxxxxxx, xxxx xxx XX xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx. Xxxxx: Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxx, xxx xxxx xxxxxxxx x xxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx x Xxxxxxx.

xxxxxx

xxxxxx