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

xxxxxx

Xxxxx Xxxxxxx, xxxxxx Xxxxx,

xx xxxx xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxxx.

Xx xxxx xxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxx: Xx xxxx xxxx xxxxxxxxxx XxX xx Xxxxx xxx xx Xxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxxxxx xx xxx Xxxx xxxx x xxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xx xxx xx Xxxxxxxxx xx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx.xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xx xxx xxxxxxxxx Xxxxxxx "Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxxx", xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx.

Xx xxx xxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx, xx xxx xxxx xxxxxx xxxxxxxxxxxx xxx, xxx xxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxx xxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx x xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xx xxx Xxxxxx xxx XxxxxxXxxxxxxxx. Xxxxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx.

Xxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx. Xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxx xxxx xxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx Xxxxxxxxx xxxxx xxxxxxxx xxxxx xxxx xx xxx Xxxx, xxx xxxxxxxxx Xxxxxxxxxx xx xxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxx.

Xxx Xxxxx, xxx xxxx xxxxx xxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx XXXxX xxxxxxxxx xxx Xxxxxxxxxxx XXxXX xxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxx xxx xxxxxxxxx Xxxx xxx XxxxxxXxxxxxxxx xx Xxxxxx xxxxxx XxxxxxXxxxxxxxxx xxxxxxxx xxxxxxxxxx xxx xxxx xx, xxxx xxx xxxxx xxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx XXxXX xxxxxxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxXxxxxxxxxxxxXxx xxxxxxxxxx xxxx.

Xxx xxxxxxxx xxxx xxxxx, xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx XXXxX xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxx xxxx xx xxxxxxxxxxx. Xx xxxx xx xxxxxxx Xxxxxxxxx xxxxx. Xxxx xx xxxxx xxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx XXXxX xxxxxxxxx xxxx xxxx, xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxx Xxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxxx, xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xXXX Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxx, xx XX xxxxxxxx. Xxxxxxxx Xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx xxxxxx XxxxxxXxxxxxxxx.

Xx xxxxx xxxx xxxxxxx Xxxxx: Xxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx, xxxx Xxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxxxxxx xx xxxxxxx Xxxxxxxx xxxxxxx, xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx xxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx x xxxx Xxxxxxx xxxxxxxx Xxxxxxx x xxx "xxxxxxxxxxxx" Xxxxxxxxxxxxxxxxxx. Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx. Xxx xxxxxx xx xxxxxx XxxxxxXxxxxxxxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxx "Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx" xxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxx

Xxx

Xxxxxxxxx Xxxxxx

Xxxxxxxxx Xxxxxxxxxxx

xxxxxx

I. Beruflicher Bereich

1. Sicherheitsgefährdete Arbeitnehmer:
Arbeitgeber-Maßnahmen kein Arbeitslohn

Xxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxxx xx xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxxx. Xx xxx xxxxx xxx xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxxxx xxx xxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

Personenschutz

Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xx.X. Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xx xxxxxxxxxxxx Xxxxxx, xxxx xxxxx Xxxxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx.

Einbau von Sicherheitseinrichtungen

Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxxxx xxx Xxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxx, xx xxxxx Xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx. Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Arbeitnehmer mit konkreter Positionsgefährdung

Xxx Xxxxxxxxxxxxx, xxx xxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx x xxx x xxxxxxxxxxx xxxx, xxxxxx xxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxx Xxxxxxxx xxx xxx Xxxxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxx xxxx xxxxxxxxxx xx xxx Xxxxx xxx xxx xx xxx Xxxxxx, xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx xx.xxx XXX. Xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xxxxxx xxx Xxxxxxxxxxx xx.

Xxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xx.X. xxx Xxxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx xxx xxxx, xxx xxxxxxx xxxx xxxxxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Arbeitnehmer mit nur abstrakter Gefährdung

Xxx Xxxxxxxxxxxxx, xxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxxxx XXXxXxxxxxxxx xxx xxx Xxxxx xxxx xxxxx xx xxxx: Xxx Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xx xxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxx xxx xx.xxx XX xxxxx x.xxx XXXx xx Xxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx x. Xxxxxx xxxx xxxxx xxxx, xxx xxxxxx, xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx.

Ersatz von Aufwendungen für den Einbau von Sicherheitseinrichtungen

Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxx xxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx x"xxxxxxxx Xxxxxxxxxxxxxxxxxxxx"x xxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx xxxx XX Xxxxx xxxx.

Sicherheitsgeschützte Kraftfahrzeuge

Xxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X Xxxxx xxxx:

• Xxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xx xxxx xxx XxX xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxx xxxx x xx Xxxxx xxx Xxxxxxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. Xx Xxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxxxx XxXx xxxxxxxx xxxxxx xxxxxx.
• Xxx Xxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxxxx xxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x, x xxxx x xxxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx.
• Xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx, xxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

2. Dienstwagen:
Arbeitnehmer muss das Fahrzeug pfleglich behandeln

Xxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxx xxxxxx xxxx xx.X. Xxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xx xxxx xxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxx xxxxx Xxxxxxxx xx xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx x xx xxxxxx xxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xx.x.xxxx xx XXx xxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxx, xxx xxxxxx xxxxxx xxxx xxxxxxxxxxx xxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxx xxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxx, xxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxxx. Xxx Xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxx. Xx Xxxxxxxxxxxx, xx Xxxxxxxxxx, xx xxx XxXxxxxxxxXxxxxxxxxxx xxx xx Xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxx xx Xxxxx xxx xxx,xx XXX xxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xx xx xxx Xxxxx xxx Xxxxx, xxxx xx Xxxxx xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxxxx xx Xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxx, Xxxxxxxxxxx xx Xxxxxxx xxx xx xxx Xxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxxxxx xxx xxxxxxxx, xxxxxxxxx Xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx. Xxxx xx xxx Xxx. x X. x XXX xxx xxx Xxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx. Xxxxxxxxxxx xxxxxxx, xxx xxx xx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxx Xxxx xxxxxx, xx xxx Xxx. x XXX. Xxx Xxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxxxx xxxxxx xxxx xxx XXX xxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx xxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxx:xxxxxx"Xxx Xxxxxxx, xxx xxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxx, xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx ... Xxx xxxxxxxx Xxxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx."xxxxxxXxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx: Xxxx xxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxxxxxxx xxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

3. Ruhestand oder Auszeit vom Beruf:
Kostenlose Broschüre zu Wertguthaben

Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx x xxxxxxxxxxx "xx Xxxx" x xxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxx xxxx "Xxxxxxx xxx Xxxxx" xxxxxxx xxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxx "Xxxxxxxxxxxx xxxxx xxxxxxxxx x Xx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx" xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx:

• Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx
• Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx
• Xxxxxx Xxxxx xxxxxxx xxxxxxxxx xxxxxxx
• Xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxx
• Xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx
• Xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx
• Xxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx
• Xxxxxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxx xx Xxxxxxxxx
• Xxx xxxxxxxx, xxxx Xxxx Xxxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxx Xxx Xxxxxxxxxxxx xx xxxxx xxxxx Xxxxxxxxxxx xxxx
• Xxxxxx Xxxxxxx xxxxxx xxxx xxxx xxx xxxxxxxxx xx xxx Xxxxxxxxxx

XXXXXXX:xxxxxxXxxx xxxx xx xxxxxxxxxXxxxxxxxxx xxx XXXX x "Xxxxxxxxxxxx xxxxx xxxxxxxxx". Xxxxx Xxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxx: Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

xxxxxx

4. Versicherungen:
Beiträge teilweise als Werbungskosten absetzen

Xxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx. x.xxx XXX xxxxxxxx xxx. Xxxx xxxx xxxxxx Xxxxxx x xxx xxxxxxxx xxx Xxxx xxx x xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxx xxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxx. Xxx xxxxxx xxxxx xx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxx xxxxxxxxxxxx xxxxxxxx!

Unfallversicherung

Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxx xx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxx, Xx. x.xx.

Xxxxx Xxx xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xx Xxxxxxx xxx, xxxxxxx Xxx xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxx xxxxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx Xxx xxxx xx Xxxxxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Haftpflichtversicherung

Xxxxxxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxxx Xxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx"Xxxxxxxx xxxxxxxx, xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxxxxxx xxx xx xxxxx xxxxxxxx Xxxxxx xxxx xxxxxxxx xxxxxxxx"xxxxxxxXXXxXxxxxx xxx xx.x.xxxx, XXxXx xxxx XX X. xxxx. Xxx Xxxxxxxxx xxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxx Xxxxxx, xxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxx xx xxxxxx. Xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxx, xxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxx, Xxxxx xxxx XxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxx xx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

XXXX: Xxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxx x xxxxxxxx xxxxxxxxxxxxxx x Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx. XxxxxxXxxxxxxxx XxxxxXxxxxx xxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxx xxx xxxx xx Xxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxxxxxxxxx xx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx, xxxxxxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Rechtsschutzversicherung

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxx Xxxxxxx, xxxxxxx xxxx xxxxxxxxxx Xxxxxxx xx, xx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxxx.

XXXXXXXXX: Xxx xxxxxxx xxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxxxxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxx Xxxxx Xxxxxxxxxxx, Xxxxx xxxxx Xxxxxxxxxxxxx xxxxx Xxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx

xxxxxx

II. Privater Bereich

1. Trennung von Ehegatten:
Kein Nachteilsausgleich für die Steuerklasse V

Xxxx xxxxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxx xxx xxxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx XXXxX. Xxx xxxx xxxxxxxxxx xxxx, xxxx xxx xxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxx xxx xxxxxx, xxxx xxxx xxxxxx Xxxxxx "xxxx Xxxxx xxx Xxxxxx" xxxxxx xxxxxx xxx xxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx XXxXX. Xxx Xxxxxxxxxxx "XXxXX xxx Xxxxxxxxxxxxxxx" xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxx xxx xxxx xxx: Xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx x xxxxx xxx xxxxxx xxx Xxxxxxx xx, xx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx X xx Xxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxx xxxx xxx Xxxxx xxxxxxxxxxxx, xx Xxxxxxxxx, xxx xxx xxxx Xxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx X xxxxxxxxx xxxx, xxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Der Beschluss des Oberlandesgerichts München

Xxx XXX Xxxxxxxx xxx x xxxx xxxx xxxxxxxxx xxx xx xxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxxx, xxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxx xxxxxxx xxxxxxx xXXX Xxxxxxxx, Xxxxxxxxxxxxxxxx xxx xx.x.xxxx, xx XX xxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxxxx xxxxx xxxx xxxx xxxxxxxx. Xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx XXX, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx X. Xxxx xxx Xxxx xxxx xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX. Xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX, xxxx xxx Xxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxx Xxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx. Xxx Xxxxxxx xxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxxxxx xxxxxxxxx xxx Xxxxxxxxx. Xx xxx Xxxxx xxxxxxxxx xx xxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxxx x.xxx,xx XXXx xxx Xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx. Xxxxxxx xxxxxxxx xxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxxxx. Xxx Xxxxxxxxxxx Xxxxxxxx xXxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx xxx xx xxx Xxxxx xxxx xxx XXX Xxxxxxxx xxxxx xxx Xxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxx xxxxxxxxx, xx xxx Xxxxxxxx xxx Xxxxxxxx xxxx xx xxxx xxxxxxxx. Xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx X xxxxxx, xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxxx. Xxxxxxx xx xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxxxxx xxxx Xxxxxxxxxx xxxxxx xx xxx XX. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxx xx Xxxx xxxx xxxxxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxx xxx Xxxxxxxx xxxx xx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx x.X. xxx xx xxx Xxx. x XXX xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx xxxx,xx XXX xxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx x.X. xxx xx xxx Xxx. x XXX xxxxxxxxx xxxxxx xxx.
• Xxxxx xxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxx xxx: Xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxx xxx Xxxxx xxx Xxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxx, xxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx XXX xxxxx xxxx xxxx xx xxxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx xx xxxx XXX xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxxx xx xxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxx xxxx xx xxxx. Xxxxx xxxxxx xx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx, xxxx xx Xxxxx xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx.

Hätte besser die Einzelveranlagung gewählt werden sollen?

Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xx, xxx xxxxxx, xxx xxxxxxx xxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx xxx XxxxxXxxxxxxxx x xxx xxxxx Xxxxxx x xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxx. Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx.

Bundesgerichtshof: Zustimmung zur Zusammenveranlagung grundsätzlich verpflichtend

Xxx xxx Xxxxx xxx Xxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxx xxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx xxx. Xx xxxxxxx xxxxx xxxx xxxxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX XX xxxxxxx.

OLG Koblenz: Zustimmung trotz vorheriger Steuerklasse V

Xxxxxxxx xxxxx xxxxx xxx Xxxxxxx Xxxxxxxxx xxx xxxx xxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxx, xx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx XxxXxxxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx, xxxx xxx xxxx xxxxx xxxxxx xxxxxxxxxxxxx, xxxx xx xxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxx. Xxxx xx xxxxxxx xxx xx xxxxx. Xxx XXX Xxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx X xxxxx xXXX Xxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, xx XX xxxxxxx.

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

OLG Bamberg: Pflicht zur Zustimmung zur Zusammenveranlagung kann abbedungen werden

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx: Xxxxx xxx Xxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx x xxxx xx xxx Xxxxx xxxxxx Xxxxxxxxxxx "xxxxxxx xxx" x xxx XxxXxxxxxx xxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxx xx xxx xxx Xxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxxxxxxxxx xxx xXXX Xxxxxxx, Xxxxxxxxx xxx xx.x.xxxx, x XX xxxxxxx.

XXXXXXX: Xxx XxxxxxXxxxxxxxx xxxxxx xxx XxxxxxxxxxxxxxXxxxxxxxxxx XXXxX xxxxxxxxxx xxx xx xxx Xxxxxxxxxxx XXxXX xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxx Xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxx xx xxx xxxxx xxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx

xxxxxx

2. Bettensteuer:
In immer mehr Städten auch für berufliche Übernachtungen

Xxxx xxxx xxxxxxxxx xxxxx xxxx Xxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xx Xxxxx xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xXXxxxXxXxxxxx xxx xx.x.xxxx, x XX x.xxx. Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx.

Xx Xxxxx xxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xx Xxxxxxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxxx xxxxx"xxxxxxxXXxxxXxXxxxxxx xxx xx.x.xxxx, x XxX xxxxxxx, x XxX xxxxxx, x XxX xxxxxxx, x XxX xxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx.

XXXXXXX xxxxxxx xxxx xxx xx Xxxxxxx xxx Xxxxxxxxx "Xxxxxxxxxxxxx" xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxx xxx xxxx Xxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxx, xxx Xxxx xxxx xxxx xxxxxxx xxxxxxxxx xxxxxx.

• Xxxxxxxxxxxxxx xxxx xxxx xxx x.x.xxxx xx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx Xxxx Xxx xxxxxxxx. "Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx" xXxxXxx. Xxxxxx xxx x.xx.xxxxx. Xxxxxx xxxx xxx Xxxxxxxxxxxxxxx xXxxxxxxx xxx x.x.xxxx xxxxx xx xxxxx xxxxxx Xxxxxxxxxxxx xxx x,x Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xx xx.x.xxxx xxxxxxxxxxx xxx xx xxx Xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx.
• Xxxx xx Xxxxxxxx, Xxxx, Xxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxx xxx Xxxxx xxxxxxx.

Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx, xxxxx, xxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxxx xxx Xxxxx xxx xxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx, xx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx.

xxxxxx

III. Kinder

1. Kindergeld:
Zum Wegfall der Meldung als arbeitssuchend

Xxxx xxx xxxxxxxxxxxxx Xxxx, xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx, xxxxx xxx Xxxxxx Xxxxxxxx xxx Xxxxxxxxxx, xxxx xx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxx Xxxxxxx xxxx Xxxxxx xx Xxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxx xx Xxx. x Xxxx x Xx. x XXxXx. Xxx xxxxx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx, xxx xxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx

Xxxx xxx xxxxxxxxxx xxx "Xxxxxxxxxx", xxxx xxx Xxxx xxxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxx Xxxxx xxxx xx xxxxxx, xxxx xx xxxx Xxxxxxxxxxxxxx. Xxxxxx: Xxx Xxxx xxx xxxx xxxxx xxxxxxxxxx, xx xxxx xxxx xxxxxxx Xxxxxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx xxx. Xxx xxxx xxxx xx xxxxxxxxxxx xxxxxx.

Xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxx, xxxx xxx xxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxxxxxxxxxx xx xx XXX XXX, xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxx, XXxXx XX X. xxxx:

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

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXXXxx xxx "Xxxxxxxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxx XXXxXxxxxxx xxxxxxxx xXXxXX xxxx Xx. X xx.xx:

• Xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx Xxxxx xxxxxxxxxxx xxxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxxxxxxx xxxx, xxxxxx xx xxxxxxx, xx xxx xxxxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxxxx xx xx Xxx. x Xxxx x XXX XXX Xxxxx xxxxx, xxxxx xxxxxxxx xxx, xxxx xxxxxx xxxxx xxxxxxxxx Xxxxx xx xxxxx. Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXX xxx xx.x.xxxx, XXX X xxxxx, XXxXx XX X. xxxx.
• Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx: xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXX XXx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx Xxxxxx, xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxx XXx xxx. XXXxXxxxx xxxx xx xxx Xxxxxxx xxxxxxx xxx.
• Xxx Xxxxxxxx, xxxx xxx Xxxx xx Xxxxxx xxxxxxxxxxxxx xxxxxxxx xxx, xxx xxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxx XX xxx xxx Xxxxxxxxxx. Xx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx XXX XXX xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxx "Xxxxxxxxxxxxxxx Xxxxxxxxxx". Xxxx xxx Xxxx xxxx xx: Xx xxxxxxx xxxx xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx x xxxxx xxx xxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxx x xx xxx xxxx, xxx xxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxxx Xxxxxxxxxxxx

xxxxxx

2. Elterngeld:
Fragen-Antworten-Katalog zu den Neuregelungen

Xxxx Xxxxxxxx xx xxx x. Xxxxx xxxx xxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxx xxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxxxxxxx xx xxx x. Xxxxx xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxx.xxx XXX xxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxx. Xx xxxxxx xxxxxxxx Xxxxxx xxxxxxxxx:

• Xxx xxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxx
• Xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx xXxxxxxxxxxxxxxx, XxxxxxxxxxXxxx, Xxxxxxxxxxxxxxxxxxxx
• Xxx xxx Xxxxxxxx xxx Xxxxxxxxxxx
• Xxx xxxx xxx xxx Xxxxxxxxxxx

XXXXXXXXX:xxxxxxXxx xxxxxxxxx XXXx xxxxxx Xxxxxxxxxxxxx. Xxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx xxx Xxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx

xxxxxx

IV. Nebentätigkeit

1. Kleinunternehmerregelung:
Doppelte Nutzung bei Ehegatten

Xxxxxxxxxxx, xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx xxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxxx Xxxxxxxx, xxxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxx xxx xx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx "xxxxxxxxx xxxx" xxx xxxx xxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxxxxxx x"Xxxxxxxxxxx"x xxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx xx xxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxxx xxxx. Xx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx xxx xx xxxxxxxxx Xxxx xxxxx xxxxxx xxx xxx.xxx XXX.

Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxx, xxxxx xxxxxxxxxx xxx Xxxxxxx xxx, xx xxxxx xxxxx "xxxxxxxxxxxx" xxxxxx xxxx x xxxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx x xxxx xx Xxxxxxx xxx Xxxxxxxxxx x xxxxx xxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxx Xxxxxxxx, xxx xxxxx xx Xxxxxx xxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxx xxxx. Xx Xxxxxxx xxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxx Xxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxx xxxxxxx xx Xxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xx. Xxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx, xx Xxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx. xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx xxx xxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx xxxxxx xxx. Xxxx Xxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxx xxx xx xxx Xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx.
• Xxxxxxxxxxx: Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx XX X xxxxxx XxXXxXxxxxx xxx xx.xx.xxxx, Xxxxxxxxx. Xxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxx xxxx xxxx xx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx, xxxxx Xxxxxxxxxx xx xx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxx xx Xxxxxxx xxxxx. Xxxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxx, Xxxxxxx xx xxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxx. Xx xxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx Xxxx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx. Xxxxxxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx Xxxx xxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxxxx.
• Xxxxxxxx xxxx xxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xx xxxxxxxx xxx xxx "xxx xxxxx Xxxx" xxxxxxxxxx. Xxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxx, xxx xxxx xxxxxx xxxx, xxxx xxx xxxxx xxxxxxxxx xxxxxxxx xxx Xxxxx xxxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx xxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxxxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxx xxx xx xxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xxx xxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx.
• Xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx. Xx xxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxx xxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxxx xxxxx xx xxx Xxxx xxx, Xxxxxxxxxx xx xxxxxxx xxx xxxx xxxxx Xxxxxxxxxx x xxxxxxx xxxxxxxxxxx Xxxxxxxxx x xxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxxxx, xxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx.

XXXXXXXXX:xxxxxxXxx xx xxxxx xxxx, xxxxx xxxxxxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXX X xxxxxx. Xx xxxxxxxx xxxxxxxxx Xxxx xxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxxx xxxx XxX, xxxxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxx xx Xxxxxxxxxx xxx xxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxx XxX xxxxxxxx xxx xxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx xxxx x xxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx.xxx XXX xxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxx, xxx xx xxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xx Xxxxxxxx. Xxxxxx xx xxxxxxxxx Xxxx xxx xxx.xxx XXX xxxxxxxxxxxxxx xxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxx. Xx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxx xx.xxx XXX xxx xxxxx xxx Xxxxxx xxx xxx.xxx XXX xxxxxxxxxx xxx xx Xxx. x XXxX x.x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx. xx Xxxxxxxxxxxx XxxxxxXxxxxxxxx Xxxxxxxx xxxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx

xxxxxx

V. Kapitalerträge

1. NV-Bescheinigung:
Verlustverrechnung erfolgt durch die Banken, oder?

Xxxxx xxx Xxxxxx xxxxx xxxx xxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.xxx XXX xxx Xxxxxxx x x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxxx xx xxxxxxx xxxx "xxxxxxxxxxx". Xxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx "XXxXxxxxxxxxxxxx"x: Xxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xxx xx xxxxxxxxx xxxxxxxx Xxxxxxxxx.

Xxxx XXxXxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxx, xxxx Xxx Xxxxx Xxxxxxxx xx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxx xxx, xxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx Xxx, xxxx Xxx

• xxxxx xxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxx Xxxx xxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx, xxx
• xxxxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxx xxxxxxx Xxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxxx.

Xxxx XXxXxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxx xxxxx xxxx Xxxxxx, Xxxxxxxxx xxx Xxxxxxx, xx Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxx Xxxxx Xxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxx xxx Xxxx.

Xxxxxxxxxxxxxx xxx xxx XXxXxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxx. Xx Xxxxxxxxx xxxx xxx xxxxx Xxxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxx, xxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx xxxx xxx XXxXxxxxxxxxxxxx xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx, xxxx xxxxx xxxx XXxXxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxx, Xx. xxxx. Xxx xxxxxx: Xxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxx Xxxxxxx xxxxx XXxXxxxxxxxxxxxx xx xxxxxxxxxxx Xxx Xxxxxxxxx xxx XXX xxx xxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxx xxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxx xxxxxxx. Xx xxxx xxx:

• Xxxxxxxx, xxx xxx Xxxxxxxx xx xxxx XxxxxxxxxxxxxxxxxxXxxxx xXXxXxxxxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxx xxx XXxXxxxx xxxxxxxxx, xxxxxxx xxxx xxxxxxxx xxx XXxXxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.
• Xxxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx XXxXxxxx xxxxxxxxx xx xxxxxxxxxxxx.

Xxxxxxx xxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx , XXxXx xxxx X X. xxx, Xx. xxx, xxxx:

• Xxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxxxx, xxxx Xxxxxxxx xxx Xxxxxxx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxx.
• Xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxxxxxxx xx.X. xx xxxxx xx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxx XXxXxxxxx. Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxx XXxXxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx XXxXxxxxxxxxxxxx Xxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx xx xxxxxxxxxx. Xxx xxxxxxxx xxx XXxXxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxx: Xx xxxx Xxxx xxx xxxx Xxxxxxxx xxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxx, xxxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxxxx xxxx xxx xxx xx.xx.xxxx xxxxxxxx. Xx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxx xx xxxx Xxxx xxxxxx xxx xxxx xxxxxxxxxx, xx xxx. xxx Xxxxxxxx xxx Xxxxxxx xxxxx XXxXxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxx xxx Xxxx xxx xxxxxxxxxxxxxxxxxx xxx Xxxx xxxx, xxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx. xx Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxXxxxxxxxxxxxx

xxxxxx

2. Container-Leasing:
Wie und wann sind Verluste zu verrechnen?

Xxxx xx xxxxxxxxx XxxxxxxxxxXxxxxxxxXxxxxx "xxxxxxxx" Xxxxxxx xxxx xXxxxxXxxxxxxxx, xxxx Xxxxxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx "xxxxxxxxx" xxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxx xxxxxxx. Xxx Xxxxxxx "xxxxxxxx" xxx "xxxxxxxxx" xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxx, xxxx xxxxxxxxxxxxxx xxxx xxxx. XXX Xxxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxx xxxxx.

Xx Xxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xx.xxx Xxxxxxxxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx XxxxxxX XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxx.

Xxxx xxxxxx Xxxxxx xxxx xx Xxxxxx xxxxxxxx, xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx xxx XxxxxxxxxxXxxxxxxxXxxxxx xxxxxxxxxx xxxx, xxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxx xx xxx XxxxxxXxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. X. xxx xx xx XXxX xxxxxxxxxx. Xxxxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx. Xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxXX XxxxxxXxxxxxxxxxxx, Xxxxxx xxx xx.xx.xxxx, x X xxxxxxxx xxx. XxxxxxXxxxxxxxx Xxx xxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxxxxxx xxxxx xx xxx xxxx xxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx xxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxx, Xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxx xx xxxxx Xxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx XxX xxx xxxxxxxxx Xxxxxxxxxxxxx. Xxxxx xxxxx Xxx xxx Xxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, x X xxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxx Xxxxxxxx x xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx xxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxx x "xxxxxxxxxx". Xxxxx xxx Xxxxxx xxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxx Xx. XXX X xxxxx xxx.

XXXXXXX xxx xxx XX Xxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx xx.x.xxxx, x X xxxxxx Xx. Xxxx xxxxx xxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx. Xxxxxxx xxxxxx xx xxx Xxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxx Xxxxx xxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxx. Xxxx Xxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx. Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx. Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxx. Xxxxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xx. xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxxx" xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xXxXx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxx xx xx Xx. x Xxxx x XXxX xXxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xx xx Xx. x x. X. x. xx xx Xxx. x Xxxx x Xx. x Xxxx x XXxX xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx x.X. xxx xx xx Xx. x XXxX, xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx x.X. xxx xx xx XXxX xxxxxxxxxxxxx xxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxx xxx xxxxx xxxxx Xxxxxxx xx xxxxxxxxxxx. Xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx, xxx xxxx xx Xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx xx xx Xx. x XXxX xxx xx xx Xx. x x.X.x. xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxxx. Xxx Xxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx Xxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxxxxx xxxxx xxxx xxxxx xxx Xxxxxx xxx XX Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxxxxx. Xxxxxxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxx, xxxxxxx Xxxxxxxxxxxx xxx "Xxxxxxxxxx" xxx "Xxxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxx xxx Xxxxxxx xxx xxx Xxxxx, xx, xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx xxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx Xxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxx xxx XX Xxxxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxX Xxxxxxxxx xx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxxxx xXxxxxxxxxxxxxx Xxxxxxx xxx xx.x.xxxx, X xxxx x xxxxxxxxx. Xxxxxx xxxx: Xxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX. Xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxx xxxxx xx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx XxX xxxxxxxxxx xxxxxx xxxxx, xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxx xxxxxx xxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx XxxxxxX Xxxxxxxxxxxxxx xxxxxx Xxx xxxxx xxxxxxxxx Xxxx:xxxxxxxxxxx:xxxxx.xxxxxxxxxxxxxxxxxxxx.xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx

xxxxxx

VI. Eigenheim und Vermietung

1. § 7b EStG-Sonderabschreibung:
Anwendungsschreiben und Checklisten

Xxx xxx "Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx" xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx. Xxx xxx "Xxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxxxxx xxxx xxxx Xxxxx xxxx Xxxxxxxxxxxx xx Xxxxx xxx x Xxxxxxx xxx Xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxx xx Xxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxx:

• Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx
• Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx

Xxxx Xxxxxxxxx, xxxxx Xxxxxxxxxx xxxx Xxxxxxxxx xx Xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xx XXxX xxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x x X xxxxxxxxxxxxxxxxxxx.xxxxxxXxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxxxxx:

• Xxxxxxxxxxxxx, xxxxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx xxxxxxxx xxx. xxxxxxxxx xxxxx, xxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx "Xxxxxxxxxxxxx xx" xxx XxxxxxxxxxxxxxxxXxxxxx xXX xx XXx xxxxxxxx. Xxx XxxxxxxxxxxxxxxxXxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxxxxx xXXXx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxx xxx xxxxxxxxxx XXXxXxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx XXX xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.
• Xxxx xxxx Xxxxxxx x.X. xxx xx xx XXxX xxxx xxxx xxxx xxxxxxxxx, xxxx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxx xx Xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxx xxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx x. X. xxx xx xx XXxX xxxxxxxx.
• Xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxx xxxx xxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxx xx xxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxx Xxxxxxx xxx xxxxx XxxxxXxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxx XxxxXX xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xx xx xxxxx xxxx. xx xxx Xxxxxx x XxxXx. Xxxxxxx xxx xxx Xxxx "xxxx", xxxx xx xxxxx XXXxXxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxx xxxx xxxx xxx Xxxx "xxxx".

Xxx XXX xxx xxxxx xxxxxx xxxx x xxx "Xxxxxxxxxx" xxxxxxxxxxx x Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxxx, xxx xxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx "Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx" xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx "Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxxx xxxx". Xxx Xxxxxxx xxxxxx xxxx Xxx xxxx xxx Xxxxx xxxxxx:

• Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxx xxxx xxx xxx xxx x. Xxxxxx xxxx
• Xxxxxxxxx x Xxxxxxxxxx xxxx xxx xx. Xxxxxxxx xxxx xxx xxx xxx x. Xxxxxxx xxxx

XXXXXXXXX:xxxxxxXxx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx: Xxx xxxx xxxXxxxxxxxxxxxxxxxxx

xxxxxx

2. Gebäudeabschreibung:
Gutachteranforderung zur Verkürzung des AfA-Zeitraums

Xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxx Xxxxxxxxx xxxxxxxx x xx xxxx Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx x xxxxxxxxxxxxxx xxx x, x,x xxxx x Xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xx xx XXxX, xxxxxxx xxxxx. Xxx xxxxxx, xxx Xxxxxxxxxxx xxxxxxxxxxx x xxxxxxxxxxx x xxxx Xxxxxxxxxxxxx xxx xx, xx xxxx xx Xxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxx XxXxXxxx xx xxxxxx xxx xx xxxx xxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx XxXxXxxxxxxx xxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxx x Xxx. x Xxxx x XXxXx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx Xxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxx, xxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx XxXxXxxxxxxxx xx xxxxxxx xxxx. Xxxxx xxxxxxx xxxxxxxx xxx XXX, xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xxxxxxxxxxxXxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxxxxxxxXXX XX XXXxXXX xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxx xxxxxxxxxxxx xxxxxx xxxx, xxxxxxxx xxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxx, Xx. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx x xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx x xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxxx, xxx xxxxx xxxxxxxxxxx xxxxxxxx xxx xxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxx xxxx XXX XX XXXxXXX xxxxx xxxxxxxxxxxx xxxx xXX Xxxxxxxx, Xxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxx xx Xxxxx xxxx xxxx xxxxxxx Xxxxxxxxx. Xx xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx x,xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx, xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xx Xxxxx xxxxxxx. Xxxxxx xxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxxxx xxx xx, xxx xxxx XXX XX XXXx XXX xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxx. Xxxxxx xxx xx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXx xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. xxxxxxxxx xxx xx xxx XxxX xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx XxxX xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx. Xxxxxxxxxxxx xxx xx Xxxxxxxx xx Xxxxxxxxx Xxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxXxxxxxx xXXxXXx xxxxx xx Xxxxxxxxxxxxx Xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xXXXXx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx XxXxXxxx xxx x Xxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxx xx xxx, xxxx xxx Xxxxxxxxx xxxx xxxx XXX XX XXXxXXX xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx"Xxx XxXxxx XX"x xxxxxxx. Xxxxx xxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx xx xxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx XXX XX XXXxXXX xxxxx xx xxxxxxxx, xx xxx xxxxxxx xxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxx xxxxxxxxx Xxxxxxxx xxx Xxxxx xxx XxxxXxxxX xxxxxxxxxx xx xxxxxxx. Xxx Xxxxxxx xxxxxx xxxxx xxx Xxxxxx xxx x Xxx. x Xxxx x XXxXx xxxx xxx Xxxxxxxxxxxxxx xxx XXX xxx xx.x.xxxx xXX X xxxxx xxx xxx xx.x.xxxx xXX X xxxxxx xxxxxxxxx, xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx. Xxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx xx xxx Xxx. x XxxX. Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx x xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx XXX XX XXXxXXX xxxxx x xxxxxxxxxxxxx xxxxxxxx. Xx xx x Xxx. x Xxxx x XXxX xxxxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxx xxxxx xxxxxxxxx Xxxxx xxx xxxx xxxxxxx xxxxxxxxxxx, xxxx xx xxxxxxx xx xxxxxxxx XxxxxxxXxxxxxxxx xxxxxxxxx. Xx xxxx xxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxxx" Xxxx xxxxxxxx xxxxxx. Xxx XX Xxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxx xx xxxxxx xxx:xxxxxx"Xx xxx Xxxxxxxxx xxxx xxx Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxx Xxx xx Xxxxxxxxxxx xxxxxxxx xxx x xxxx xxx Xxxxx xxxxx, xx xxx Xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxx xxxx x, xxxx xx Xxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xx xxxxxxx xx Xxxxxxxxx xxxxxxxxxxxx xxxxx."xxxxxxXx Xxxxxxxxxxx xxxxxxx xx xxx Xxxxxxx xxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx XxxxXxxxX xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx. Xxxxxxxx xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx. xx x Xxx. x Xxxx x XxxxXxxxX xxxxx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx

xxxxxx

3. Immobilienübertragung:
Bei Schuldübernahme droht Spekulationsbesteuerung!

Xxxx xxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxxxxxxxxxx, xxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxxxxxxxx "xx xxx Xxxxxxxxxxx" xxx Xxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxx xXxXx xx xxx xxxxxxxxxx Xxxxx xxxx. Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxx Xxxxxxx x xx xxxx Xxxxx xxx Xxxxxxxxxxxxx x xxx xxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxx "xxxx" Xxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx xxx XxX xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxxxxx xxx xxx Xxxxx xxx XxX xxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxxx x xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx Xxx Xxxxxxx xxxxxx xxxxxx "Xx"!

Xxx Xxxxxxxxx xxx xxx xxxxxxxx Xxxx: Xxxx xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxx xxxx xxxxx xxxx Xxxxx xxxxxxxxx, xx xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xx xxxxxx xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx x xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxx, xxxxx xxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xx xxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxx xxx Xxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, x X xxxxxx.

• Xxx Xxxx: Xxx Xxxxx xxxxx xx Xxxx xxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxxx xxx.xxx XXX xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxx xxx Xxxxxxx xxxxx xx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxxxxxx xxx Xxxxx xxxxx Xxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx.xxx XXX. Xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxx. Xxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx.xxx XXX xx. Xxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxx xxx xxxx
  xx xx XXxX xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxx xxx xxx xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxxxx xx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx xxxx xxx xxxxxxxx xx.xxx XXX xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxx Xxxxx xxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx. Xx xxxxxx Xxxx xxxxxxx xxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxx xx xxxxx xxxxxxxxxxxxxxx Xxxx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xx xxxxxx xxxxx Xxxxx, xxxx xxx Xxxxx xxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxxxx xxxx xx xx Xxx. x Xxxx x Xx. x XXxX xxx xxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxx xxxx xxxx xxxx xxxxx xxxxxx xxxxxxx, xx xxxx xxx xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxx xx Xxxxxxxx xxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxx xxxxxxxxxxxx xxx xxxxx xxxx xxxxx xx,xx xx xxxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxx Xxxxxxx xx Xxxxx xxx xxx.xxx XXX xxxxxxxxxx. Xxx Xxxxx xxx xxxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxx xxxxx Xxxxxxxxxxx xxxxxxx.
• Xxxxxx xx xx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx, xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xx Xxxx xxxxxxxx xxx xxxx. XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxx. XXxxxXxXxxxxxxxx xxx x.x.xxxx, x XxX xxxxxxx, Xx xx xx.x.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxx

• Xxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx
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• Xxxxxxxxxx xxx Xxxxxxxxx: Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

xxxxxx

4. Zwangsversteigerung:
Neues Verfahren zur Frage der Spekulationsbesteuerung

Xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxxxx x"Xxxxxxxxxxxxxxxxx"x xx xx XXxXx. Xxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx.

Xxxx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx x xxx xxxx xxx XX. Xxxxx x xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxx xxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx xxxx Xxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxx xxx. XxxxxxXxxxxxxxx Xxxxx xxxxx. Xxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxx, xx xxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxx xxxxxxx!

XXXXXXX xxxx xxx XXX, xxxxxx Xxx xxx XXXX. Xxxxx, xxxxxx xxxxxxxx Xxxxx xxxxxxxxxxx: Xxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxx" xx xx xx Xxx. x Xxxx x XXxXx Xxx Xx. xxxxxx XXXX X xxxxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xXxxxxx xxx x.xx.xxxx, xx X xxxxxxx:

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

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

5. Baudenkmal:
Steuerbegünstigung für den Erben ausgeschlossen?

Xxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx, xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxx x xxx xx xxxxxxxx XxxxxxxxXxX xxxx xx xxx XXxX. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx xxxx xxx Xxxxxx, Xxxxxxxx xxxxxxx xxx xxxx xxxx xxxxxxxxx xxxx Xxxxxxx xx Xxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxx Xxxxxxx "XxxxxxxxXxX" xxx xx xxxxxxxx xxxxx xxxx xxxxxxx, xxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx"xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxx xx x Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx."

Xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx xxx XXxX xxx xxxx xxx Xxxxxx xxx xxx xxxxxx xx Xxxxx xxxxxx xxxx. Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxx xxx. xx xxx Xxx. x XXxX xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxx xxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

XXXXXXX xxxx xxxx xxx XXX xxx xxxxx xxxxxxxx Xxxxx xxxx xx xxx "XxxxxxxxXxX" xxxxxxxx xxxxxxx: Xxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx xxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxx x xxxxxxxxx x Xxxxxx xxx Xxxxxxxxxxxxxx XxxxxxxxXxxxxx xxx xx.x.xxxx xx X xxxxxxx. Xxx Xx. xxx Xxxxxxxx xxxxxx: X X xxxxx.

• Xxx Xxxx: Xxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxx xxx xx xxx Xxx. x XXxX. Xxx xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxx Xxxxxx xx xxxx xx xxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxx xxxxxx xxx. xxxxx xx xxxxxx Xxxxxx. Xxx Xxxxx xxxxxxxx Xxxxxx xxxx. Xxx xxxxxxx xxx Xxxxx xxxxxxxxxxx Xxxxxxx xx xxx Xxxxxx xxxxxx xxx xxx Xxxxxxx xxxxx, xx xxxx xxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxx xxxxxxxxx xxx. Xx xxx xxx Xxxxxxxxxx, xxxx xxx xxx "XxxxxxxxXxX" xxx xxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxx. Xxxx xxxxx xxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxx xxx xx xxxxxxxxx XxxxxxxxxxxxXxxxxxx xxx xx xxx XXxXX xxxx xxx Xxxx xxx XxX xxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. xx xxx XXxX xxxxxxx xxxx xx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xx xxxxx xxxxx XxXxXxxxxxxxxx xxx, xxxxx xxx xx xxxxxxxx XxxxxxxxxxxxXxxxxxx xxx xx xxx XXxXX xxxxx xxx Xxxxxxxxx. Xxxxxxx xxx xx xxx XXxXX xxx xxxx Xxxxxxxxxxxxxxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xx xxxxxx Xxxxxx xxx xx.x.xxxx xXX X xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx XXxXX xxxxxxxx xxxxx xxxxxxxxx xxx xxxx. XxxxxxXxxxxxxxx Xxxxxxxxx xxxxx. Xxx xxxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxx: Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx

xxxxxx

6. Bauabzugsteuer:
Was Vermieter aktuell beachten müssen!

Xxxxxxx xxx x.x.xxxx xxxxx xxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxx xxxxxxxxx, xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xx Xxxxxx xxxxx xxxxxxx xxx: Xxx Xxxxxxxx xx Xxxxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxx xxxxxx xx xxx Xxxxxx xxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxx Xxxxx xxxxx, xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxx xx Xxxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx, xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xx xxx Xxxxxxxxx, xxxx xx xxx xxxxxxxxx Xxxxxxxxxxxx xxxx.

XXXXXXX: Xxxx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxx xxx XXxX x.x.X. xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxxxxx xx xx xx xxx Xxx. x XXxX:xxxxxx"Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxx, xx xxx xxx Xxxxxxxxxxxxx ... xxxxxxxx xxxx, xxxx xxxxxxxxxxxxx Xxxxxxxxx, xx xxx xx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxx, xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx Xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx xx xxxxxxx Xxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxx."

Xxx xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx xxx XXxXx. Xx xxxx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxx xxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx XXxXx. Xxxx xxx xxx xxx xxxxxxx Xxxxx.

Die Bauabzugsteuer

Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxxx xx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx Xxxxxxx xxxx Xxxxxxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxx. Xx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxx XXxXx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx xxx. Xxx Xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxx xx xxxxxx Xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx.

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XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxx. Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx, xx xxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXxXx xxxx XX X. xxxx.

Wer von der Bauabzugsteuer betroffen sein kann

Xx xx xx Xxx. x XXxX xxx xxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxxxxx xxxx xxxxx Xxxxx xxxxxx, xxxx xxx xxxx xxx xxxx Xxxxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXX: Xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx! Xxxx xxxxx xxx xxx xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx xxx, xxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxxx xx xx XXxX xxxxx xxxxxx xxxxx Xxxxxxxxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxxxxxxxx Xxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx x xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx xx xxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx.X. xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx. Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxx. Xxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxx xx xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxxxx Xxxxxx xx xxxxxxx Xxxxxx xxxxxxxxx, xx xxxxxx xxx Xxxxxxx xxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxxx, xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xx xx.x.

Wann Sie die Bauabzugsteuer nicht abführen müssen

Xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx Xxx xxxx xx xxx xxxxxxxxx xxxx Xxxxxxx xxxxx xx xxx Xxxxxxxxxxx xx xxxxxxxx:

Xxxx x:xxxxxxXxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx Xxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx, xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xx, xxx:

• Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
• Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx.
• Xxx xxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx, xxx xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx.

Xxxxxxxxx:
Xxxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxx xxxxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxxxxx xx xxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx. Xx xxxxxx xxx Xxxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxx xxx xxxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxxxx. Xx xxxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx.

Xxxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xx xxx xx xxxx Xxxxxxx xxxxxx xxxxxxx, xxx xxxxxx xxxx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxxx xxxx xxx xxx Xxxxxxx xx xxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxxxx xxxx xxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xXxxxx, Xxxxxxxxxxx, Xxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxx xx xxx xxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx.

Xxxx x:xxxxxxXxx xxxxxxx xxxxxxxx xxxx Xxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx Xxx xxxxx xxxx xxx xxxx Xxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXx. Xx xxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxxxx: Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxxxx. Xxxx XxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X x xX xxxxxxxxxxxxx :xxx, Xx. xxx.

Xxxx x:xxxxxxXxx Xxxxxxxxxxx xxxx Xxx xxxxx xxxxxxxxx, xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxx xx.xxx XXX xx Xxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx x.xxx XXX xx Xxxxxxxxxxxx xxx xx Xxx. x XXxXx.

Xxx xxxxxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx xxxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX xxxxxxxx. Xxxxx Xxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx, x.X. xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxxxxxxx xxx Xxxxxxxxxx xxx xxx x.xxx XXX. Xxx xxxx xxxx xxxx, xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxx xxxx.

Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxx xxxx xx Xxxxxx! Xxxxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxx Xxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx, xxxx Xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx.

Xxxxxxxx:
Xxxx Xxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx.xxx XXX. Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxx.
Xx xxxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx xxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xx xxxx Xxxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxxxx xxxx.

Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xx xxxxx Xxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx.

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

Xxxx x:xxxxxxXxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx xxxxxxxxx. Xx xxxx xxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxx xxxxxxxxxx. Xxxxx xxxxxxx Xxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxx xxxx Xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxx Xxxxx xxxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx. Xxx xxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxxx. Xxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxx xxxxx.

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xxxxxx

7. Gewerblicher Grundstückshandel:
Verkauf vieler Wohneinheiten nicht schädlich?

Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxxxx Xxxxxx xxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx x xxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxx xxxxxxx xxx, xxxx xx xxxx xxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx: xxx xx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xx xxxx xxx Xxxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxx xx x xxxxxxxxxxxxxxxxx x xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxxx xxx xxxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxx xxx xxxxxx xxxxxxxx xxxxxx. Xxxx xxxxx Xxxxx xxxx Xxxxxxxx: Xx Xxxxxxxxxx xxxxx xx xxxxx xxx xxx "XxxxxXxxxxxxXxxxxx" xxxx xxx xxx "XxxxxxXxxxxxxXxxxxxxx" xx.

• Xx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, X X xx, xxxxxx.
• Xxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx xxx XXX xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx, xxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxx xxxx, xxxxxx xxxx xx xxxxxxx xxxxxx Xxxx xxxxxxxxxxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxx. XXXxXxxxxx xxx x.x.xxxx, X X xxxxxxxxxxx. Xxxxxx xxxxxxx xxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXXXX X xxxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx: Xxx XxxxxxXxxxxxxXxxxxxxx xxxxxx xxxxx xxxxxxxx Xxxxxx. Xxxxxxx, xxx xxxx xxxx xxx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xxxxxxxx xxxxxx Xxxxxxxx xxxxxxx. Xxx XXX xxxxxx xx xxxxxxx Xxxxxxx xxxxxx xx, xx xxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxx Xxxxx xxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx, xxxx xxxxxxxxxx"xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx"xxxxxxxXXXxXxxxxx xxx x.x.xxxx, X X xxxxxxxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxxxx: Xxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxx xxx xxx Xxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx XXX xxxxxxxxxx xxxxxxx.

• Xxx Xxxx xxx xxxxx xxxxxxx, xx xxxx xx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxx: Xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxxx xx xxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xx Xxxx xxxx xxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx xxx. xxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxx xx, xxxx xxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx XXX xxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxx xxx xxxxxxxxxxxx, xxxx xxx XxxxxXxxxxxxXxxxxx xxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxx xxx xxxxxx xxxxx Xxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxx xxxxxxxx Xxxxxxx. Xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxx xxxx xxx, xxxx xxxx xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxx xxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxxxxx xxx XXX xx xxxxx xxxxxxxxx Xxxxxx xxxx xx.x.xxxx, XXXX X xxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx XxxxxxXxxxxxxXxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxx, xxxx xx xxxxxxx Xxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx.

XXXXXXXXX:xxxxxxXxxxx xxx xxxxxxxxx XXXxXxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx. Xx xxx xxx XXX xxxxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xx.X. XXXxXxxxxxx xxx xx.x.xxxx, X X xxxxxx, xxx xxx xx.xx.xxxx, XX X xxxxxxxxx. Xxxxxxxxxxx xxxxx xxx xxx XXX xxxxxxxxxxx, xxxx xxxxxx xxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxx xxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx XX X xxxxxx. Xxxxxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxx, xxx xxxxxxx xxx xxxx Xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx.X. XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xx xxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx "Xxxxxxxxxxxxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XxX xxxx, XXxXx XX xxxx, xxxx. Xx Xxxxxxx xxx xx xxxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xx xxxxxxx, xx xxx "Xxxxxx Xxxxxx" xx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

8. Herstellungs- oder Erhaltungsaufwand:
Neues BMF-Schreiben wird bald kommen

Xxxx xx xxxxx xxxxxxxx Xxxxxxxx, xxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxx, xx xx xxxx xxx xxx Xxxxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxx xxx xx Xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xXxXx xxxxx xxxxx Xxxxx xxxxxxxx xxxxxxxxx xxxxxx, xx xxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxxx xxx xxxxx Xxxxx xxxxxxxx xxx xxx XXxXXx. Xxxxx xxx xx xx xxxxx Xxxxx xxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx.

Xxx Xxxxx, xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx xx xxxxxxxxxxx xxx xx xxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xx Xxxxxxxxx xxxx Xxxxxxxxx:

• Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx, xxx xx xxxxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxxx xxxxxx xx xxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx "xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx" xxx x Xxx. x Xx. xx XXxXx.
• Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx Xxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxx xxx xx xxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx. Xxxxxxxxxx xxx, xxxx xxxxxxxxxxxxxxxxxxxx xxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxx, xxxxxxxx Xxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxx xxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxxx xxxxx Xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxx xxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxx, xxxxxx xxxx xxxxx x xxx Xxxxxxxx xxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.
• Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxx xxxxx xx xxxx xxxxx xxxx xxxxxxxxx xx xXxxxxxxxxxxxxxxxxx XX, Xxxxxx xxx xx.x.xxxx, xx X xxxxxx.

XXXXXXX xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxx Xxxxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xxxxx XXXxXxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxxx xx xxx Xxxxx Xxxxxxxx xxxxxxx, xx xxx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX:xxxxxxXxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx "xxxxxxxxx" xxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx XXXxXxxxxxxxx xxx Xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xx xxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxx xxx xxx Xxxxxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxXXXxXxxxxxxxx xxxxxxxxx, xxxxxx xx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxx: Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxx

xxxxxx

VII. Renten und Pensionen

1. Grundrentenzeiten:
Freiwillige Beiträge zur RV gehen für Zuschlag ins Leere

Xxxxxxx, xxx xxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxxxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xx xxx xx Xxxxxx xxxx xx xxxxxxxxx xx xxx Xxxxx xxxxxxxxxx xxxxxxxxxx. Xxxx xx xx Xxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx xxxxxx Xxxxx xxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx x xxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx x Xxxxxx: Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx, Xxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxx xx xxx XXXx. Xxxxxxxx Xxx xx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx x xxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.x.xxxx, X x X xxxx Xx.

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

xxxxxx

VIII. Schenkung und Erbschaft

1. Hausverkauf nach Erbregelung:
Wenn Vereinbarungen zur Steuerfalle werden

Xxxxxxxxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxx: Xxx Xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx, xxxxxx Xxxx xxxx Xxxxxxx Xxxxxxxx xxxxx xxx xxxx xxxxxxxx Xxxxxxxxxx. Xxxxxxxxx xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx, xxxx xxx Xxxx xxx Xxxxxxxxx xxxxxx "xxxxxxxxxxx" xxxx. Xxxxxx xxxxxxxxxxxx xxxx xx Xxxxxxxx, xxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxx xxx Xxxxx xxxx Xxxxxx xx xxxxxx. Xxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx xxxxxx xxxxxx xxxxxxxxxxx. Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx "Xxxxxxxxxxx" xxx Xxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx x xxx xxxx xxxxxxx, xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxx xXxxxxx xxx x.x.xxxx, xx X xxxxxx Xx.

• Xxx Xxxx: Xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx. Xxxxx xxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxx xx xxx Xxxxxxx. Xxx xxxxx Xxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxx, xx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxx. Xx xxx Xxxx xxx. Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx, xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx:xxxxxx"Xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxx Xxxxxx xxxxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxxx xxxxxx."xxxxxxXxx Xxxxxxx xxxxxx xxx xxx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx, xxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xx.xxx XXX xxxxxx xxxxx. Xxxxxx Xxxxxx xxxxx xxx xxx xxxx xx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx. Xxxx Xxxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx.xxx XXX xxxxxx.
• Xxx Xxxxxxxxx xxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx XXX xxx.xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxx xxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxx xxxx xxxxxxxx xxxxx. Xxxxxxxxx xxx Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxxx xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxx xxx xxx xxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxx xxxx Xxxxxx xxx. Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxx. Xxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxx. Xx xxxxxx xxxxx xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxx Xxxx, Xxxxxxx xxxx Xxxxxxxxxxx

xxxxxx

IX. Selbstständige

1. Umsatzsteuer:
Reitunterricht als Freizeitgestaltung ist umsatzsteuerpflichtig

Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx. Xxx xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxx, xx xxx xxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx, Xxxxxxxxxxx xxxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

• Xxx Xxxx: Xxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx. Xx xxx "Xxxxxxxxxx" xxxxxx Xxxxxx xxx Xxxxxxxxxxx, xxx "Xxxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxxxxxxxxxxx. Xxxxx xxxxxx Xxxxx xxxx xxxx "Xxxxxx Xxxxxxxxxxxx" xxxxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxx. Xxx Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxx. Xxx XXX xxxxx xxx Xxxxx xxx xxxxx: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx. Xxx xxxxxxxxxxxxxx xXxxxxxXxxxxxxx xxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxxx, xxxx xxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxx xxxxxxxxxxx. Xxx Xxxxx xxx "Xxxxxxxxxx" xxx xxxx Xxxxxxxxxxxx xx Xxxxxx xxx "Xxxxxxxxxxxxxx" xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxx xxx "Xxxxxxx Xxxxxxxxxxxx" xxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx, xx xxxxxxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxx.
• Xx xxx Xxxxxxxxxx: Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xx x Xx. xx Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xx.X.x xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxx. Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx, xxxx xxx Xxxxx xxxxx: xxx "Xxxxxx Xxxxxxxxxxxx"x xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx, xxx xx xxxxxxxxxxxx, xxxxx xxxxxxxxxx Xxxxx xxxxx: xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xx. xx Xxxxxx. x Xxxxxxxxxxxx. xx XXxX xx.X.x xxxxxxxxx, xxx Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx. Xxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxx xxxxx: xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx xxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx.
• Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxx xx x Xx. xx Xxxx x XXxX xx.X.x xxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx xx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xxxx xxxxx xxxxxxx. Xxxxxxx: Xxxx xxx x.x.xxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxx. Xxxx xxxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxx.

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xxxxxx

2. Umsatzsteuer:
Wann lässt sich ein Betriebs-Pkw ohne Umsatzsteuer verkaufen?

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• Xxx Xxxx: Xx Xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxxxx Xxx xxx xxxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xx xxxx xxxxx xxx Xxxxxxx xxx Xxx xxxxxxxxx xxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxx xxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xx.xx.xxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxx. Xx xxx Xxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxx Xxxxxxxx xxx Xxx xxx xx.xx.xxxx xxxxxxx. Xxx xxxxxxx "Xxxxx" xxxxxxxx xxx xxxxx xxxxxxxx Xxx xxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxx xxxx xxxxx xxx, xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx. Xxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxx xxx Xxx xxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxxxx xxx Xxxxx xxxxxxx xxxx Xxxxxx.
• Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxx xx xxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx, xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx xxx xxx XxXXxXxxxxx xxx x.x.xxxx xXxxxxxxxx xxx xxx XXXxXxxxxx xxx xx.x.xxxx xX X xxxxx, XXxXx xxxx XX X. xxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx Xxxxxxxx. Xxx xxxxxx x xxxx xxxx xxxxxxxxxxxxxx x Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxx xxxxx xxxxxxxxxx xx xxxxxx, xxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx. Xxx Xxxxxxx, xxxx xxxx Xxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxxx Xxx xxxxxxx xxxx xxxx, xxxxxxx xxxxx xxxx Xxxxxxxx. Xxxxxxxx xxxx xxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxx xxxxxxxx, xxxxx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx. Xx xxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxx xxx, xxx xxxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxx. Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxx xxxxxx xxxx. X x.x Xxx. x XXxXx:xxxxxx"Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx. Xxxx Xxxxxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xx xxxxxxx, xxxx xx xxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx .... .".xxxxxxXxxx Xxxxxxxx: Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx. Xxxxx xxxx xx xxxxxxxxx xxxx, xxx Xxxxxxxx x xxx xxxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xx xxxxxx xxxxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx. XXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx

xxxxxx

3. Gewerbesteuer:
Kfz-Meister erbringt keine ingenieurähnliche Tätigkeit, oder?

Xxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxxxxxx xxxx xxxx xxxxxxxxx xxxx, xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx xxx, xx xxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxxx xx xxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx "XxxxxxXxxxxxxxxxx" xxx. xxx Xxxxxxxx xxxx Xxxxxx xxxx Xxxxxx xxxx xx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx XxxxXxxxxxxx xxxxxxxxxx, xxx xxxxxxx, xxxx xx xxx XxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx XxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

• Xxxx xx xx Xxx. x Xx. x XXxX xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxx. Xxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.
• Xxx Xxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xx xx xxxxxxxxxxxx Xxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx. Xxx xxxx xxxx xxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxx. Xxxx xxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx. Xxx XxxxXxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx, xxxxx xxxxxxx, xxxx xxxxxxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx.
• Xxx Xxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xx xxx XxxxXxxxxxx, xxx xxxx Xxxxxxxxxx xxx XxxxXxxxxxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxx xxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXx xxx. xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xXXXx xxxxx xXxxxxXxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxxx xxxxx xxxxxxxxxxxxxxxxxxx, xx xxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx XxxxXxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xx XXX xxxx XXX xxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxx XXX xxx xxx XXX xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx. Xxx xxxxxxxxx xxxx xxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xx xxxxxxxxx, xxxx xxx Xxxxxx xxx XxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXx xxxxxx Xxxx xxxxxx xxx XxxxXxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxx xxxxx xxxxx x xxxxxxxxxxxxxx x Xxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxxxx xxxx xxxxx, xxxx Xxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx xx xxxxxxxxxx xxxxxx xxxx xxx xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx. Xx xxx xxx XXX xxx Xxxxxx xxx x.x.xxxx xXX Xxxxxxxx xxxxxxxxxxx: Xxx XxxxXxxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx, xxxxx xxxxxxx, xxxx xxxxxxxxxx, xxxx xx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxx xxx xxxxxx xxx Xxxxx xxx xxxx xxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx XX X xxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xx xxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxx xxx x.xx.xxxx, XX X xxxxxx, xxx xxx xx.xx.xxxx, XX X xxxxxxxxx.

XXXXXXXXX:xxxxxxXxxxx xxxxxxxxx xxxx xxx XXX xx Xxxxxx xxx xx.xx.xxxx xXX X xxxxxx: Xxx xxxxxxxxxx Xxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx, xxx xxx xxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxxx xxxxxxxxxx xxxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxx xx xxxxx xxxxxxx Xxxx xxx xxx xxxxxx Xxxxx, xxx Xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx XxxxXxxxxxxxxxxxxxxx, xxx xxxx xx xxxxx xxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxxx Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx, xx xxxxxxx xx xxxxxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx Xxxxx xx Xxxxx xxx xx xx Xxx. x Xx. x XXxX xx xxx Xxxxxxxxxxxx xxxxxxxxx xxx.

xxxxxx

4. Existenzgründer:
Kostenlose Broschüre der Finanzbehörde Hamburg

Xxxxxxxxxxxxxxxx xxxxx xx xx Xxxxxxxxxxx xxxxx xxxxxx. Xxxxx xxxxx "xxxxxxxxxxxx" Xxxxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxx xxx xxxxxxxxxxx, xxx xxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxx Xxxxxx xxx xx Xxxxxx xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxx:

• Xxxxxx Xxxxxxxxxx xxxxx xxxx Xxx Xxxxxxxxxxx xx Xxxxxxxxx
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• Xxx xxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxx
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• Xxxxxx Xxxxxxxxx xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx

xxxxxx

5. Corona-Soforthilfen:
Zur Rückzahlungspflicht verbundener Unternehmen

Xx Xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxx xxx xx xxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx XxxxxxxxxxXxxxxxxxx xxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xXxxxxxx xxx xx.x.xxxx, Xx. x X xxxxxxx, x X xxxxxxx xxx x X xxxxxxx.

• Xxx Xxxxxxx xxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxx xx Xxxxxxxxx x X xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx XxxX, xxxxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx, xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx XxxX xxxxx Xx XX xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx XxxX. Xxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxx x X xxxxxxx xxx xxxxxxx xxxxxxxx xx xxxx xx XxxX xxxxx Xx XX. Xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx XxxX xxxxxxxx xx xxxx xxxxxxx xx xxxxxxxxx Xxxxxxxx.
• Xxxx Xxxxxxx xxxxxxxx Xxxx Xxxxx xxxx Xxxx XXX xxxx xxxxx Xxxxxxx xxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx XXXxXxxxxxxxxxx xxxx. Xxxxx xxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxxx xxxxx xx Xxxxxxxxxxxxxxx xxxxxx xx Xxxxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxx Xxxxxxx xxxxxxx xxxxxx xxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxx XXX xxx xxx Xxxxxxx xxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx XXXxXxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxx xxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx XxxxxxxXxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxx Xxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xx xxx Xxxx xxxxx xxxx xxxxxx Xxxxxxxx, xxx xx xxxxxxxxxxxxxx Xxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxxx.
• Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxx xxx Xxxxxxx xxxxxxxx xxx xxx xxxxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxx. Xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxx XxxxxxxXxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxx XxXX xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxx xx xxxxxxxx xxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxx xxx xxxx xxx Xxxx xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxx, xxxx xx xx Xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx.
• Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxx, xx xxxx xxx Xxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx XxxxxxxXxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxx xx xxxxxx xxxx xxxxxxx. Xxx Xxxx XXX xxxx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx.
• Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx xXxxxxx: XXX XXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

xxxxxx

6. Corona-Soforthilfen:
Formularmäßiger Verzicht 2020 ist wirksam

Xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx XxxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx XXX xxxxxxxxxxx xXxxxxxxxx xxx. Xxxxxx xxx xx.x.xxxx, Xx. x X xxxxxxx xxx x X xxxxxxxx.

• Xxx Xxxxxxx xxxxxx Xxxx Xxxxx xxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, XXXxXxxxxxxxxxxx xxxx xxxx xxxx Xxxxxx xxxxxxxx. Xxx xxxxx xx Xxxx xxxx xx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx, xxx xxx xxxxx xxx xxxxxxxxxxxx "Xxxxxxxx xxx xxx XXXxXxxxxxxxxxx xxxx" xxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxx:xxxxxx"Xx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxxxx.xXxxx Xxx xxxxx Xxxxxx xxxxxxx, xxxx xxxxx Xxxxxxx xx Xxxxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx.x"
• Xxx Xxxxxxx, xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxx xxxx xxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxx. Xxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx.
• Xxxxxxxxxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxx xxx Xxxxx xxxxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xx Xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxx. Xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxx xxxxxxx xxxxx, xxxxx xxx xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.
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• Xxx Xxxxx xxxx Xxxxx xxxxxx xxxx, xxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxxx xxxxxx xxxxxxxxx xxxxxx, xxxx xx Xxxxxxxx xxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxxxxxxxx, xx xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx. Xxxx Xxxxxxxxxxxxxxx xx XxxxxxxxxxxXxxxxxxx xx xxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx, xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxx, xxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx XxxxxxxxxxxXxxxxxxx xxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxx. Xxx xxxxx xxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx.
• Xxx Xxxxxxxx xxxxx xxxxx xxxxxxxxxx xXxxxxx: XXX XXX, Xxxxxxxxxxxxxxxx xxx xx.x.xxxxx.

xxxxxx

X. Steuergrundlagen

1. Verzinsung:
Höhe der Aussetzungszinsen zweifelhaft

Xxx xxxxx xxxxx Xxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx x xxxxxxx x xxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx XXx. Xxx Xxxxxxxxx xxxxxx Xxxxx Xxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxx Xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxx xxxxxxx Xxx xxx Xxxxxx xxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxxxxx xxxxxx xxx Xxx xxx Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx Xxxxx xxx x,x Xxxxxxxxxxxxxxxx Xxxxx xxx. x Xxxxxxx xxx Xxxx xxx xxx x.X.x. xxx Xxx. x XXx.

• Xxx Xxxxxxxx xxx x,x Xxxxxxx xxxx xxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxxxxxx
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Xxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxXxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx x xxxxxxxxx xx Xxxxxxxx xxx x.x.xxxx xxx xxx xx.x.xxxx. Xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxx xxx x,x Xxxxxxx xxx Xxxxx xxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxxxxxx, xx xxx xxxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx XXX xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXXX X xxxx, Xx. xxx XXxxxX: x XxX xxxxx.

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Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxxxxx xxx Xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx

xxxxxx

2. Solidaritätszuschlag:
Vorläufigkeitsvermerk wird aufgehoben

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3. Klage in Steuersachen:
Europäischer Gerichtshof gibt Zuständigkeiten ab

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XI. Ausland

1. Selbstständige:
Voraussetzungen für eine ausländische Betriebsstätte

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2. Grenzgänger Schweiz:
Tagegeld aus Schweizer Unfallversicherung steuerfrei?

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XII. Soziales

1. Bürgergeld:
Dienstwagenüberlassung zur privaten Nutzung ist Einkommen

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