Verlust eines Arbeitgeber-Darlehens oder einer Beteiligung

Die Sorge um den Arbeitsplatz treibt manchmal traurige Blüten: Zur Überbrückung von finanziellen Engpässen und zur Sicherung des Arbeitsplatzes gewähren Arbeitnehmer ihren Arbeitgebern manchmal Darlehen. Geht der Betrieb dann doch pleite, ist nicht nur der Arbeitsplatz weg, sondern auch das Darlehen. Die Frage ist, ob der Verlust des Darlehens als Werbungskosten abgesetzt werden kann.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

1. Verlust eines Arbeitgeber-Darlehens

Xxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx, xx Xxxxxx xx xxxxxxxxxxxxxx, xxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxxx xx xxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxx xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxxxxx xxxxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx. Xxx Xxxxxxx xxxxx XxxxxxxxxxxxXxxxxxxxx xxx xxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

XXXXXXX: Xxx Xxxxxx xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx. Xxxxxx xxx xxx Xxxxxxxx, xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxx xx xx Xxx. x XXxX xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xx xxxxxx Xxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxx xx xxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx, xxxx xx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx Xxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxx Xxxx xxxx Xxxxxxxx xxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxx, xxxx xxxx Xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxx. Xxx xxxxxxxxxxx Xxxxx xxxx xxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xx xxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxx xxxx xxxxxxx, xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxx, xx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxx xxxxxx Xxxxxxxxx xx, xxxx xxx Xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. Xxx Xxxxxxx xxxxxxx Xxx xxx xx xxx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xx xxx xxxx Xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx. Xxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxx xxxxxxxx, xxx xxxxx xxxxx xxxxxxxxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxx. Xxx Xxxxx xxxx xxxxxx xxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxx Xxxx xxxx Xxxxxxxx xxxx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxx Xxxx: Xxx Xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxxx xxx xxx xxxxxxxx Xxxxxxxxxx xxx x,x Xxxxxxx xx xxxxxxx xxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxx Xxxxx xxxx xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxxxx xxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx xxx Xxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx. Xx xxxxxx xxxx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx xxx.

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxxxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, x. X. xxxx Xxxxxx xxx Xxxxxxx, xx xxxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xx xxx xxxxxxxxxx xxxx. Xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xx xxxx xx xxxx xxx Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXX X xxxxxx.

Verlust des Arbeitgeber-Darlehens bei Gesellschaftern

Xxx Xxxxxxxx xx xxx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxxxxxxx xxxxxx, xxx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxx, xx xxx Xxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx xxx, xxxx xx xxxxxxx

  • xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx,
  • xxx Xxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx,
  • xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxxxxx xxxxxx.

XXXX xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xx xxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx. "Xxx xx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxx xxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

  • Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxxxx, xxxxx XxxX, xxx x x xxxxxxxxx. Xxx XxxX xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxx XxxX Xxxxxxx xxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx Xxxxxxx xxx xxx xxxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx.xxx XX.
  • Xxx Xxxxxxxxxxxx: Xxx XXX xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxxx, xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxx xxx, xxxx xxx xx xxxxxx Xxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx.

2. Verlust einer Beteiligung am Unternehmen des Arbeitgebers

Xxxxxxxx xxxxx xx xxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx "xxxxx" Xxxxxxxxxxx xxxxxxxx xxxxxxx, x. X. Xxxxxx xxxx XxxXxXxxxxxx. Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxxxxxxx, xxxxxx xxxx xxx Xxxxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxx xxxxxxx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx. Xxxx xxxxx xxxx xxxx, xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxxxx xxxxxxxx Xxxxxxxx xx xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxxx.

Xxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxx.

  • Xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxxx XxxXxXxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxx xxxxxxx xxxxx, xxx xxxxxx Xxxxxxxx xx Xxxxxxxx xxx XX xx xxxxxxxx xxx. xx xxxxxxx xXX XxxxxxxXxxxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.
  • Xxxxxxx xx xxxx xx xxx xxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxx xxxxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
  • Xxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxx xxx Xxx xxxx xx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.
  • Xxxxxxxx Xxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

XXXX xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxx xxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx, xxx.x.

Fehlgeschlagene Kapitalbeteiligung nicht als vergebliche Werbungskosten absetzbar

Xxx xxxxx xxx xxxxxxxxxxxxx Xxxx: Xxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xx xxxxx Xxxxx xXX xxxx XxxXx, xxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xXxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxx, xxx xx xxxxx xxxxx xx xxxxx Xxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxx. Xxxx xxxx xxx Xxxxx xxxxxx xxxx xxx xxx Xxxx xxxxx xxxx xxxxxxxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx xxx xxxxxx xxxx Xxxxxxxxxxx xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxx x xxxx xx Xxxxxxxxx xxx Xxxxxxxxxx, xxx XX Xxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxx Xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx.

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

XXXXXXXXX: Xxx xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx, xxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxx Xxxx xxxx.

3. Verlust eines Gehaltsanspruchs

Xxx xxxxxxxx xxx, xxxx xxxxxxxxxxx xxx xxxxxxxx: Xxx Xxxxxxxxxxx xxxxxxxx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx. Xx xxxxx Xxxxxxxxxx xxxx xxxxx xx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxx xxx xxx Xxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx xxxx xxx Xxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxx. Xxxx xxx Xxxxxxx xx Xxxxx Xxxxxxx xxx xxxxx xxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

4. Inanspruchnahme aus Bürgschaft

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

Xxx xxxxxxxxx Xxxx: Xxx Xxxxxxxxxxx xxxxx XxxX xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxxx xxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxx.

Xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxx Xxxxxxxxx, xx xxx Xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxx. Xxxxxx xxxx xxxxxxx, xxxx Xxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxx Xxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxxxx Xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx xxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxx xxxx xxxx xxx x xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX xxxx xxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxx Xxx xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxx xxxx xxx x x xxx Xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx, xxx xxxx xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xx XXxXx.

Xxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xx xxx xxx xxxx Xxx xxx Xxxxx xxx xxxxxx Xxxxxxxxx xxxxx. Xxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XxxXxXxxxxxxxxxx, xx xxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx.

  • Xxxx xxx xxxxxxx, xxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxxx xxxxxx xxxx, xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxx xx xxxxxxxxxxx.
  • Xxxxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxx xxx xxxxx xx xxx Xxxxxxxxxxxx xx xxx xxxx xxxxxxxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxx xxxxxx xxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx.
  • Xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx x xxxxxx xxx xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx xxxxxxx xxx xx xxxxxxxx xxxxx.
  • Xxxxx Xxxxxx xxxxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx xxx XxxX xxxx xxxxx xxxxxxxxx xxx, xxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxx xxxxxxxxxx xxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

xxxxxx

XXXXXXXXX: Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx, x.x. xxxxx x x xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxx XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx, xxx xxxxxx xxx Xxxxx xx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX XX xxxxxxx.

Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxx Xxxxxxxxxxx xxxxx XxxX xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxx Xxxxxxxx, xxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxx, xxxx xxxx xxxx xxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx x xxx xxx Xxxxxxx xxxxxx xxxxxxxx. Xxx XX Xxxxx xxx x xxxxxx xxx xxx Xxxxxxxxx x xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxx xxx xxx.xxx XXX xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXX Xxxxx xxx xx.x.xxxx, xx X xxxxxx, Xxxxxxxx XX X xxxxxx.
  • Xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx XxxX xxxx xx xxxxx Xxxxxxx xxxx Xxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxx xxxxxx xx xxx xxxxx Xxxxxxxxxxx xxx xx x Xxxxxxxxxxxxxx xxx XxxX xxxxxx. Xxx Xxxxxxxx xx xxx XxxX xxx Xxxxxxxxxxxxxx xxx xx xxxxxx xxxxx, xxxx xxx XxxX xxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx, xxx Xxxxxxxxxxxx, xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx x xxxxx xxxxxxxx xxxxxxxxxx x XxxXxXxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx xx xx XXxXx. Xx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.