In der Arbeitswelt gibt es oftmals kein kollegiales Miteinander, sondern Mobbing und Diskriminierung machen den Betroffenen das Leben schwer. Um die psychischen Belastungen bewältigen zu lernen, besuchen viele Menschen entsprechende Selbsthilfekurse. Bei einem Verstoß gegen das Benachteiligungsverbot kann der Benachteiligte eine angemessene Entschädigung in Geld verlangen. Wie sind derartige Aufwendungen und Einnahmen steuerlich zu behandeln?

1. Mobbing und Burnout

Xxxxxxx x xxxxxxxx: xxxxxxxxx x xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxxxxx. Xxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxx. Xxxxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxx xx xxxx xx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxx. Xx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxx.

Xxxxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxx" xx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxxx, xxxx xxxxx xxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xXXXx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xx x Xxx. x XXX xxxxxxxxxxxx. Xxxxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxx xxxxxxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx" xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.

Xxx Xxxxxxx Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxx Xxxxxx xxxxxxxxx xxxx xxxx xxxxx Xxxxxx xxxx xxxxxxxx xxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx:

  • Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxx,
  • Xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx,
  • Xxxxxxxxxxxxxx,
  • Xxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxxxxxxx,
  • Xxxxxxxxxxxx, xxxxxxxxxxx Xxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxxx,
  • Xxxxxxxxxx xxx xxx Xxxx, Xxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx , x.X. xxx Xxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxx xxxx xxx xxxxxx Xxxxxxxx.

a) Aufwendungen für Anti-Mobbing-Kurse als Werbungskosten absetzbar

Xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxx. Xx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxxx xxxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx, xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xx xxxx xxxxx xx xxx. xxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx XxxxxxxxXxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx "XxxXxxxxxx" xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, xx X xxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx x,xx XXX xx xxxxxxxxxx Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx.
Xxxxx Xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx x xxxxx xxxxxx xxx xxxxxxx Xxxxxxxxxx x xxxxxxxxxxxxxx Xxxxx xx Xxxxxxxx xxxxxx, x. X. Xxxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxxx, xx Xxxxxxxxxx xxxxx Xxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxx Xxxxx, Xxxxxxxxxx, Xxxxxxxx...

b) Krankheitskosten wegen Mobbing oder Burnout als Werbungskosten

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

Xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx

xxx Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xx Xxxxxxxxxxxx. Xxxxxx xxxxxxxx xxx "xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx". Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxxxx xxx xxxxxxxxxx "Xxxxxxx" xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxx xxxxx Xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. "Xx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xx xxx Xxxxxxxxxxx xxxx xxx xx xxxxxxxxx xxxxx, xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxx, xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xx xxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxxxx xxxxxx" xXX XxxxxxxxxxXxxxx xxx xx.x.xxxxx.

xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxx xxxxxxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, x X xxxxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.

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

xxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxx xx xxxx xxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxxx xxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxx xx Xxxxx xxxxxxxxxx xxxx, xxxxx xx xxxx xxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxx xxxxx xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxxxx xxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxx Xxxxxxx xxxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

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

XXXXXXXXX: Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx, xxxxxxx xxx Xxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxxx Xx, xx xxxxxx xx xxxxxxxxxxxx xxxx! Xxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxx XXX xxxx xxxx xxxxxxxxx. Xxx xxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx x xx xxx xx xxxx xxxx x xxxxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx xxx xx Xxx. x Xx. xx XXxXXx.

c) Schadensersatzansprüche des Arbeitnehmers

Xxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

  • Xxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxx xx., xxx xx. XXX xxxxx xxxxxxxxxx xxxxxxx xx xxxxxx, xxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxx. xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx. Xxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxx.x XXXx. Xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxxx xx Xxxxxxxx, xxxx xxx XxxxxxxxXxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx Xxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxxx xxxxx xxx xxxxx Xxxxxxx xxxxxxxxx xxx xxxx xxxxxx Xxxxxxx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxx xxxxxxxxxxx.

XxxxxxxxXxxxx xxxxx xxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxx. Xxxx Xxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xx xxxx Xxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxx xxx xxx Xxx, Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxx xxx xxx Xxx. x XXXx:

  • Xxxxxxxxxxxxxx xxxx xxx Xxxxx xxx xxxxxxxxxx xxxxxxxxx, xxx xxxxx Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. xx xxx Xxx. x XXX x.X.x. Xxx. x Xxx. x, Xxx. x Xxx. x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxxx xxxx xxxx xx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx.
  • Xxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxx. x XXXx xxxxxxxx. Xxx xxx xxxx xxxxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxx. Xxxxxxxxxx xxxxxx xxxx xxxxxxxx Xxxxxxxx xxx xxxxx Xxxx xxx.
  • Xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x XXXx xxxxxxxx. Xxx xxxxxxx x.X. xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Xxxxxx Xxxxxx:

  • Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, x XXX xxxxxxx.
    Xxx Xxxxxxxx, xxx xxxxx xxx Xxxxxxxx xxxxxx Xxxxxxxxx xx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxx Xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx. Xx xxxxxxx xxx xxxx xxxx, xx xxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx, xxxx xxxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx, xxx Xxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxx xxxxxxxxx. Xxxxxxxx xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xx xxx xx xxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxx xxx xxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx xxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx.xxx Xxxx xxxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxx xxxxx Xxxxxx xx xxxxxxx. Xx xxxxxx xx xxxxx Xxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx xXxxxxxxxxxxxxx Xxxxxxx xxx x.x.xxxx, x Xx xxxxxxxx.
  • Xxx Xxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx x.xxx Xxxx xxxx xxxxxxxxxx, xxxx xxx XXxXxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxx XXXxXxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xx xxxx xxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx Xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxxxxxxxxxxx Xxxxxxxx xxx xx.xx.xxxx, x Xx xxxxxxxx.

d) Mobbing kein Fall für die gesetzliche Unfallversicherung

Xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxx xx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxx xXxxxxxxxxx XXX xxx xx.xx.xxxx, X x X xxxxxxx.

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

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

2. Diskriminierung

Xxxx xxx xx.x.xxxx xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xx Xxxxx, xxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxx xxx, Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxx xxxx xxxxx xxx xxxxxxxxxx Xxxxxxxx, xxx Xxxxxxxxxxx, xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx, xxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxx xxxx xx xxxxxxxxxx xxx x XXXx.

Xxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx, xxx Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxx xxxx Xxxxx xxx xxxxx Xxxxxxxxxx xxxx xxxxxxxx

  • xxx xxxxxxxxxx xxxxxxxx xxxxxxxx Xxxxxxxx,
  • xxx Xxxxxxxxx,
  • xxx Xxxxxxxxxx,
  • xxxxx Xxxxxxxxxxx,
  • xxx Xxxxxxxxxxx,
  • xxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx,
  • xxx xxxxxxxxxxx Xxxxxxxxx,
  • xxx xxxxxxxxx Xxxxxxxxxxx.

Xxxxx Xxxxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxx, xxx xxx xxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

Xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxxx Xxxxx xxxx xxx Xxxxx xxxxx Xxxxxxxxxxxx, xxx Xxxxxxxxx xxxxx Xxxxxx xx xxxxxxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx, xxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

a) Entschädigung wegen Diskriminierung nach dem AGG

Xxxxxx Xxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xx xxxxxxxxxx xxxx xx xxxxxxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxx xx Xxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxx Xxxxxxxxx, xxx xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxxxx, xxxx xxx Xxxxxxxxx xxxxx xxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. x XXXx.

Xxx xxx xxx xxxx xxxxxx Xxxxxxxxxxxxxx xxxx xxx XXX xxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx, Xxxx Xx. Xxxxxxxxx xXXxXxxxxxxxxx xxxxxxx, X. xxx:

Xxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx xx xx XXX. Xxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx:

  • Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx x xxxxxxxxxxx x Xxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xx xxxxxx Xxxxxxx xxxxxxx xx xxxx xx Xxxxxx xxxx xxxxxxxxxx Xxxxxxxxx.
  • Xxxxxxx xx xxxx xxxxxxxx xx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx. X. xxx xxxxx Xxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx "xxxx xxxx Xxxxxxxxxxxxxx" xxxxxxxx xxx xxxx xxxxxxx x xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxxxxxx xxxxx xx xxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx xxxxx xxxx, Xxxxxxxxxxx xxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx xxxxxxxxxx xx xxxxxxx. Xxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxx xxxxxxxxxx, xxxx xxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxxxx xxxxxx, xxxx xx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxx Xxxxxxx xxxxxxxxxx.

Xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxx Xxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxx. xxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x XXXx. Xxxx xxxx Xxxxx xxxxxxxxxxxx, xx xxx xxxx xxxxxxx Xxxxx xxx xxxx Xxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx xxx xxx Xxx. x Xxxxxxxxxxxxxxxxxxxxxx.

Entschädigung und Schadensersatz

xx xx XXX xxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxx xXxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxx.

Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxx Xxxxxxxxxxxxxx x xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx, xxxxxx xx xxxx Xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx. Xxxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xx xxx Xxxxxxxxxxxxx Xxxxxxxxxx xXXXx. Xxxxxxx xx xx Xxx. x XXX xxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx.

Xxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxx, xxxx x xxxxxxx Xxxxxxxxxxxx x xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xx xx Xxx. x XXX xxxxxxxxx xxx xxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xx xxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xx xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

  • Xxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx. Xxx xxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx, xxx x.X. Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxxxxxx.
  • Xxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, xxxx xxx xx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxx xxxxxxxx xxxxx, xx xxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxx Xxxxx xxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx xxxx Xxxxxx Xxxxxx, xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxx xxx xxxxx xx xxx xxxxx xxxxxx xxxxx.
  • Xxxxxxxxxx Xxxxxxxx xxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxx. Xxxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxxxx Xxxxxxxxxxx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xXxxxxxxxx xxxxxxxxxxx.

Wie Entschädigungen nach § 15 Abs. 2 AGG steuerlich behandelt werden

Xxxx xx xx Xxx. x XXX xxxx xxx xxxx xxx Xxxxxxxxxxxxx "xxxxx xxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxx."

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxx xxxxxxxxxx xxx. Xxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx xx Xxx. x XXX xxxxxxxxxxx xXXxxxXxXxxxxx xxx xx.xx.xxxx, x X xxxx xxx x X xxxxx.

Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXX xxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxx xXxxXxx. Xxxxxxx xxx xx.x.xxxx, X xxxx x xxxxxxxx x xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxx xxxxx xx xxxxx xxxxxxxx Xxxxxxxxxx xxxxxx.

Xxxxxxxxxxx: Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx x. x. Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxx xXxxxxxxx xx X xx.x XXxXx. Xxxx xxxx xxxxxx xxx xxxx xxx xxx. "xxxxxx" Xxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxxxx Xxx. Xxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xx.X. Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxx xx Xxxxx xxx xx xx Xxx. x XXXx xxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXX xxxxxx xxxxx "xxxx xxxx Xxxxxxxxxxxxxx" xx Xxxxx xxx xx xx Xxx. x XXxX xxxxxxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxxx xxxxxxxx xxx. Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx Xxxx: Xxx Xxxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx "xxx xxxxxxxxxxxxxxxxx Xxxxxxxx" Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxx. Xxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx Xxx xxxx xxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx, xx xxx "xxxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXX" x.X.x. xx.xxx Xxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxx, xxxx xx xxxx xxx xxx Xxxxxxx xxxxx xx Xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx x.X.x. xx xx Xxx. x XXX xx.X. xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx, xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx x.X.x. xx xx Xxx. x XXX xxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xx Xxxx xxx Xxxxxxxxxx xxx xx xxxxxx xxxxxx xxxxxxx, xxxx Xxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxxxxx. Xxxxxx Xxxxxxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxx.

b) Keine Entschädigung für "AGG-Hopper"

Xxx Xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx. XXXxXxxxxx, xxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx, xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxx xxxxxxx, xx xxxxxxxxx xx xxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxxxxxxxxxxxxxxx xXxXXxXxxxxx xxx xx.x.xxxx, Xxxxxxxxx.

Xxx Xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx XXX xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xx xxxx xxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxxx xxx, xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xXX Xxxxxxxx xxx xx.xx.xxxx, xxx X xxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx xxx XX Xxxxxxxx X xxx Xxxxxxxxx xxx x.x.xxxx xxxxxxxxxxxxxxx.

  • Xxx Xxxx: Xxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx. Xxx Xxxxx xxx xx Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xx xxxxx Xxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxx: "Xxxxx xxxxx. Xxxxxxxxxxxxx xxx.! Xxxxxxx x. Xxxxx Xxxxxxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxXxxx Xxxxxx. x...x". Xx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxx xxxxxxxxx. Xxx Xxxxxxx xxxx xxxx xx xxx xxx xx Xxxxxxxxxx xxx XxXxxxxXxxxxxx xxx Xxxxx, xx xxxx xxxx Xxxxxxxx xxx xxx xxxxxxxx xxxxxxx. Xxx Xxxxxxx xxxxxx xxxx xxxx xx xx.x.xxxx xxxxxx xxx XxXxxx xxx xxxxx Xxxxxxx. Xxx XxXxxx xxx x.x.xxxx xxxxxxx xxx Xxxxxxx xxx xxx Xxxxx xxxx Xxxxxx, xxxxx xxxxxxxxxx xxxxx, xxxx xxx xxxx xxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xxx Xxxxxxx, xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx x.xxx XXX xxxx xx xx Xxx. x XXX xxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx XXX xxxx xx xx Xxx. x XXX xxxx xxx xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx. Xxx Xxxxx xxxxxxx xxxx xx xxxxxx. Xxx xxx xxx Xxxxxxx, xxx Xxxxxxx xxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xx xx xxxxxxxxxxxxxxxxx xxx. Xxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx, xxxxxxxx xxxxxxx xx xxxx xxxx Xxxxxxx xx xxxxx xxx. "XXXxXxxxxx". Xxx XX Xxxxxxxx xxx xxx Xxxxx Xxxxx xxxxxxx xxx xxx Xxxxx xxxxxxxxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx. Xxx xxx Xxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxxx xx xxxx Xxx Xxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxx Xxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxx Xxxxxxxx xxxxxxx, xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxx xxx Xxxxxxx, xxxx xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx XXXxXxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxx xxx xx XX Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxx Xxxxxx, xxxxx xxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxx. Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXxXxxxxx xxxxxxxxx, xx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx. Xxxxxx xxx Xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxx xxx XXX xxxxxxxxxx xxxx, xxxxxxxx xxx Xxxxxxx xxxxx xxxxx Xxxxxxxxxx xx.

c) Gesetzliche Grundlage

§ 15 AGG - Entschädigung und Schadensersatz

xxx Xxx xxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxx. Xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxx xxx.

xxx Xxxxx xxxxx Xxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxx.

xxx Xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxx.

xxx Xxx Xxxxxxxx xxxx Xxxxxx x xxxx x xxxx xxxxxxxxx xxxxx Xxxxx xxx xxxx Xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xx xxx xxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxx. Xxx Xxxxx xxxxxxx xx Xxxxx xxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxx xxx xx xxx xxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxx.

xxx Xx xxxxxxxx xxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx.

xxx Xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx x Xxx. x xxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx Xxxxxxxx, xx xxx xxxx, xxx xxxxxxx xxxxxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx.

XXXXXXX:
Xxxx xxxxxxx Xxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxx:
x Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx.