Am 29.12.2010 haben Deutschland und Österreich zum bestehenden Doppelbesteuerungsabkommen ein Änderungsprotokoll unterzeichnet, in dem der Informationsaustausch in Steuersachen nach OECD-Standard vereinbart wird. Damit soll die Bekämpfung grenzüberschreitender Fälle von Steuerhinterziehung deutlich erleichtert werden - vor allem für die deutsche Finanzverwaltung. Österreich erteilt Auskünfte nach neuem Standard nur für Steuerjahre ab 1.1.2011.

1. Der Informationsaustausch mit Österreich

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xXXXXx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxx XXXXxXxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxx xxx Xxxxxxx xx xxx XXXxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx, xxxx xxx xxxxxxxxx Xxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx.

Xx xx.xx.xxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx xxx XXXxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxx xx Xxxxx xxxx xxxxxxxxxxx xxxxxx xxx xx Xxxxx xxxxxx xxxx.

Die neue Regelung zum Informationsaustausch

Xxxxxxx xx xxx XXXxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxx xxx XXXXxXxxxxxxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxxx xx XXXxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxx, xxxxxxxxxxxx xxx XXXXxXxxxxxxx xxx Xxxxxxxx Xxxxxxxxxxxxx x xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxxxxx x xx xxxxxxxx, xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxx "xxxxxxxxxxxxxxx xxxxxxxxx" xxxx.

Xxx xxxxxxxx: Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx. xxxxxxxxxxx xxxx xxxxx xx Xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx.

XXXXXXXXX: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxx xxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxx xxx. Xxxx xxx. "xxxxxxx xxxxxxxxxxx" xxxxxxxxxxx Xxxxxxxx "xxx Xxxxx"x xxxx xxxxx xxxxxxx.

Ab wann gilt der neue Informationsaustausch?

Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx xxx xxxxx Xxx xxx xxxxxxx Xxxxxx xxxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xx Xxxxxx xxxx.

Xxxx Xxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxx xx xxx x.x.xxxx xxxxxxx. Xxxx Xxxxxxxxxxxx xxx Xxxxx xxx xxxx xxx xxxxx xxxxxxxxxx.

Was bedeutet: Auskunft nach OECD-Standard?

Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxx.

Xxx XXXXxXxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxx. Xxx xxxxxxxx xxxxxxx:

  • Xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.
  • Xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxx, xxxx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxx xxxx.
  • Xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxxxxx, xxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxx, xxxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx.
  • Xxx xxxxxxxxxxxx Xxxxxx xxxx xxx "Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx" xxxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXX X xxxxx, xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.
  • Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxx xxxxxxxx xxxx.
  • Xx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxx xxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx.
  • Xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx.
  • Xxx XXXXxXxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxx xxx xxxxxxxx Xxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxx xxx Xxxxxxxxxx xxxxxx.
  • Xxxxxxxxxx xxx xxx xxx Xxxxxxxxx xx Xxxxxxx xx xxx XXXXxXxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxx xx: Xxx Xxxxxxxx xxx "xxxxxxxxxxxxxxx xxxxxxxxx" xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxx, Xxxxxxxx "xxx Xxxxx" xx xxxxxxx. Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx x xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx x xxxxxxxxxxx xxxxx xxxxxxx, xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxx xxxxxx XXXxXxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxx.
  • Xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxx xxx xx xxxxx XXX xxxxxxxxxx Xxxxxxx

2. Die Auskunftsklausel im Wortlaut

a) Artikel 26 DBA-Österreich - Informationsaustausch

xxx Xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx xxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx x xxx x xxxxx xxxxxxxxxxxxxx.

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

xxx Xxx Xxxxxxxx x xxx x xxxx xxxxx xx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx,

xx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx

xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxxx xxx Xxxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx

xx Xxxxxxxxxxxxx xx xxxxxxxx, xxx xxx Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx.

xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx, xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxx. Xxx xx xxxxxxxxxxxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx Xxxxxx x, xxxxx xxxxx xxxxxx xx xxxxxx Xxxx xx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxx, xxxx xx xxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxx xxx.

xxx Xxxxxx x xxx xx xxxxxx Xxxx xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxx Xxxx, xxxxx xxxxxxxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxx.

b) Ergänzende Regelungen zum neuen Artikel 26 DBA

Xxx xxxxxxxxx Xxxxxxxxx xxx XXXxxxxxxxxxxxx xx xxx Xxxxxxx xxx xx.x.xxxx xxxx xxxxxxxxxx xxx Xxxxxxxx xx xxxxxxxxx:

(13a) Zu Artikel 26 (neu)

xx Xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxxxxx:

xxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx

xxx xxx Xxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxx Xxxx, xx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx xxxxx

xxx xxx xxxxxxxxxxxx Xxxxx, xxxx xxx xx xxx Xxxxxxxxxx xxxxxxx xxxxx

xxx xxx Xxxxxxx xxxx xxx Xxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxx xx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx

xxx xxx Xxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxxxxx xxxxxxx, xx xxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx

xxx xxxx Xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxxx xxx xx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx, xxxxxxxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxx.

xx Xx xxxxxxx Xxxxxxxxxxxx, xxxx xxx xx Xxxxxxx xx xxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx "xxx Xxxxx" xxxxxx x"xxxxxxx xxxxxxxxxxx"x.

xx Xx xxxxxxx Xxxxxxxxxxxx, xxxx Xxxxxxx xx Xxxxxx x xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx, xxx xxxxxx xxxxx xxxx xxxxxxxxxxxx, Xxxxxxxxxxxxx xx Xxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxx.

xx Xx xxxxxxx Xxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxx xx Xxxxxx xxx xx Xxxxxxx xx Xxxxxx x xxxxxxxxx Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxx xxx xxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxx xxxxx.

xx Xx xxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx XXXX xx xxxxx xxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx.

(13) Zu Artikel 26 (wie bisher, gilt weiterhin)

Xxxxxx xxx Xxxxx xxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx:

xx Xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxx xxx xxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxx.

xx Xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xx xxxxxxxxxxxxxxx Xxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxx xx xxxxxx. Xxxxx xxxx xxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xx xxxxxxxx. Xxxxxxx xxxx, xxxx xxxxxxxxxx Xxxxx xxxx Xxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxx xxxx, xx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx. Xx xxx xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx.

xx Xxx Xxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxx xxxx Xxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxx, xxx Xxxxxxxx xxxxx xx xxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxxxxx xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxx, xxxxx xxx xx xxxxxx Xxxxxx xxxxxxxxxxx Xxxxx Xxxxxxxx xx xxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx, xx xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx.

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

xx Xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxx xx xxxxxxxx, xxxxxx xxx xxxx xxx Xxxxx, xxxx xxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxxxx xxxx xxxxxxxxxxxx xxxx.

xx Xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxxxx xx xxxxxx.

xx Xxx xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxxx xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxxxxxx xxxxx xxxxxxxxxx Xxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx.