Kosten für ein häusliches Arbeitszimmer sowie die Kosten der Ausstattung sind in voller Höhe als Werbungskosten oder Betriebsausgaben absetzbar, wenn das Arbeitszimmer den "Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung bildet" (§ 4 Abs. 5 Nr. 6b i.V.m. § 9 Abs. 5 EStG). Wann also ist das Arbeitszimmer der Tätigkeitsmittelpunkt?

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1. Sie üben Ihre Tätigkeit ausschließlich zu Hause aus

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2. Sie üben Ihre Tätigkeit im Arbeitszimmer und außer Haus aus

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a) Arbeitszimmer als Mittelpunkt anerkannt

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b) Arbeitszimmer nicht als Mittelpunkt anerkannt

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c) Mittelpunkt bei Außendienstmitarbeitern

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d) Mittelpunkt bei Hochschullehrern und Richtern

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e) Mittelpunkt bei Gerichtsvollziehern

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Xxx Xxxx: Xxxx Xxxxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx XX xxx xxxxx xx xx xxxxxxx Xxxx, xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxx, xxxx Xxxxxxxx, Xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxx Xxxxx xxx xxxxx xxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxx. Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxxxx". Xxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxxxx xxxxxxx. Xx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxxx Xxxx xxxxx xxxx xxxxxxxxxx Xxxxxxx xxxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx xx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxx xxxxx Xxxx xxx xxxx Xxxxxxxx. Xxxxxxxxxxxxx xxx xx xx xxxxxx Xxxxxx. Xx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxx xxxx xxx Xxxxx Xxxxxxxxxxxxxx xx Xxxxx xxx x.xxx XXX xxxxxxx, xxx Xxxxxxxxx xxxxxxxxxxx xxx x.xxx XXX, xxxx xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx.

3. Sie üben mehrere Tätigkeiten aus

Xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. xxxxx Xxx xxx xxxxxxx Xxxxxxxxxxxx xxx, xxx xxx Xxxxx xxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xx xxxxx xxxxxxxxxx xxxxx xxxxxx xx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx xxxx, xxxxxxx xx xxxx xxxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xx xxxxxxxx. Xxx xxxx xxxx xxxx xxxxxxxxxx Xxxxxx xxxx xxx XXX xxxxxxxx Xxxxxxxxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx:

Xxxxxxxxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx.

  • Xxxxxxxxxxxxx xxx xxx Xxxxx: Xx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx. Xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxx xxx Xxxxx xxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxx.
  • Xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx. xxxxx Xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx.
  • Xxxxx Xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xx xxx xxxxxxx Xxxxxxxxx xx: xxx Xxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx.

Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxxxxx xxxx xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx. Xxxx xxxxx xxxx xxxx, xxxx Xxx xxxx xxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xx xxxxxx Xxxx xxxx Xxx "xxxxxxxx xx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxxxxxx Xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx. Xx xxxxx xxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxx xx xxxxxxxx, xxxxxxxx xx xx xxxxx xxxxxxxx xxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx, xxxxxx xxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx xxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx:

  • Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx.
  • Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx.
  • Xxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxxx xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxx, xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xx xxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxx.

XXXXXXXXX: Xx xxxxxxx Xxxx xxxxx Xxx xxx Xxxxxxxxxxxx, xxxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxx xx xxxxxx xxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx xxxx xxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx

  • Xxxx Xxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxx xxxXxxxxxxxXxxxxxx x xxxx Xxxxxxxxxxxx xx Xxxxxx x xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xXxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx, xxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxx. Xxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

a) Mittelpunkt bei Lehrer und nebenberuflichem Autor

Xxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxxxx Xxxxxxxxxx x xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx x "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx". Xxx xxxx xx Xxxxxx, xxx xx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxx

Xxx Xxxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxx, xxxx xxx xxxxx Xxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxx xxxxxx xxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx xx x.xxx XXX xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxx xxx xx xx,x x xxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx xxx xx,x x xxxxxx Xxxxxxxxx xxxx xxxxxxxxx. Xxxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxx, xx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx. Xxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxx. "Xxxx Xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xx xxx Xxxxxx. Xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxxxx xx xxxxx, xxxx xxxx xxxxxx xxxxx xxx, xx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx." Xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xx xxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxxxxxx.

b) Mittelpunkt bei Dirigent und Orchestermanager

Xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxx. Xxxx xxxxx Xxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx Xxxxxx xxx x.xxx XXX xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx Xxxxxxxxxxxxx XxxxxxXxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx, xxxx xx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xXX XxxxxxXxxxxxxxxxxx xxx x.x.xxxx, x X xxxxxx, xxx.x.

Xxx Xxxxxxx xxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxxxx. Xxxxxx xxx Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxx xxxxxxx xxxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxx.

4. Sie nutzen das Arbeitszimmer für Telearbeit (Home-Office)

Xxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxx. Xxx xxxxxx xxx. Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx. Xx Xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx xx xxxxxxx Xxxxx xxx "Xxxxxxxxxxxx" xxx Xxxxxx xxxx xxxx XxxxxXxxxxx xxxxxxxxxx xxxxxxxx xxxx.

xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxx

xxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xx Xxxxx xxx, xxx xxx Xxxx xxxx: Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx x xxx xxx Xxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

xxx Xxxxxxxxxx xxxxxxxxxxxx xx Xxxxx xxx xx Xxxxxxx

xxxxx Xxx Xxxx xxxxxxxxxx xxxxxxxxx xx Xxxxx xxx xxxxxxxxx xx Xxxxxxx xxx, xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx Xxxxxxxxx:

  • Xxxx Xxxx XxxxxXxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx XxxxxXxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx. Xxxx xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx xxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx. Xxxx xxxxx xxx Xxxxx xxx x.xxx XXX xx Xxxxxxxx, xxxx xx xxx xxxx Xxxxxxxxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxxx Xxxx XxxxxXxxxxx: Xxxxxxxx Xxx xx xxx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxxxxxx xx Xxxxxxx xxxx xx xxxxxx Xxxx xxxxxxx xxxxxx xxxxxxx: Xxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxx xx. X. xxxx xx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx "xxxxxx Xxxxxxxxxxxx" xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx Xxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxxxxx xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx XxxxxXxxxxx. Xxx XX XxxxxxxxxxXxxxx xxxxx, xxxx xxx Xxxx xxxx xxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxx xxxx xx xxx "Xxxxx xxx Xxxxxxxxxxxx", xxxx xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx. Xxxx xxx XXX xxx xxxxx Xxxxxxx xxxxxxxxx: Xxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx XxxxxXxxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXXXX: Xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxx Xxxx xx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxx xxxxxxx xx xxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx XXX xxx xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xxxx xx.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

5. Sie nutzen das Arbeitszimmer während der Arbeitslosigkeit zur Fortbildung

Xxxx Xxxxxxxxxxx xxxxxxx xxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, x. X. xxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxx xx xxxxxx Xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxx xxxxxx Xxxxxxx xxxx xxxx xxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxx xxxxxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxx. Xxxxxx Xxxxxxx xxxxxx, xxx Xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxx xxxxxxxx: Xxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

  • Xxxxxxx Xxx Xxxx xxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxx xxxxxx.
  • Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxx x xxx xxxxxx xx xxxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx.
  • Xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xx Xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX: Xxx xxxxx xxxxx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxx xxxx xxxxxxxx, xx Xxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxx xxxxxx, xxx Xxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx. "xxxxxxxxxxxx" xxxxxxx.

Xxxxxx Xxx xxx Xxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx "xxxx xxx Xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xXXXxXxxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxx xxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx, xxxx xxxxxx xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxx xx xxxxxx Xxxx xxxxxx xxx Xxxxxxxxxxxxx x. X. xxx "Xxxxxxxxxxx xxx Xxxxxxxxxx" xxx.

6. Sie nutzen das Arbeitszimmer während der Elternzeit zur Fortbildung

Xxx Xxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxx x xxxxx xxx Xxxxxx x xxxx xxx Xxxxxx xxxxx Xxxxxx xxxxxxxxx xxxx xxx Xxxx xx Xxxxx xxxxxx xxx xxx Xxxx xxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx xxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

xxx Xxxxxxxxxxxxx xxxxxxxxxx

Xxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxxx, xxxxxxx Xxx xxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x xxx xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxxx: Xxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx... xxxxxx: Xxxxxxxxxxxx, xx xxxxxxxx xxx xxx Xxxxxxxxx xx xxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

xxx Xx xxxxxxx Xxxxxx

Xx xx xxxxxxxx xxx Xxxxxxxxxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx, xxxxxxx xxx xxx xxx Xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xx xxxxxx Xxxx xxx "Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxx xxx xxxxxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx:

  • Xxx xxxxx Xxxxxxxx xx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxxxxxxxx, xxxx xxx xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx" xxxxx xxx xxxx xxxx xxxxxxx xxxxxx xx xxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx xxxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxxx.
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XXXXXXXXX: Xxxxx Xxx xxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxx xxxxx, xxxxxxx Xxx xxxx Xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xx Xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx. "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx", xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxx xxx xx x.xxx XXX xxxxxxxxx. xxxxxxxxx: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxx xxx xxxxx Xxxx xxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxx.

7. Sie nutzen das Arbeitszimmer zur Vermögensverwaltung

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxxxx "xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx", xxxx xxx Xxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxx x Xxx. x XXxXx. Xxx xxxxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx "xxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx" xxxxxxxxxxx xxx, xxxxxxx xxx "xxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxx" xxx Xxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxx: Xxx xxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxx, xxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, Xxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx. xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxxxxx xxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxxx "xxxxxxxxx" xxx, xxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxxxxx xxxx xx xxxx xxxxx xx Xxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxxx xxxxx xxxxx XXXxXxxxxxx xxx xxx Xxxxx xxxx xxxx xxx Xxxxxxxxx:
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Xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx.X. xxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx Xxxxxx xxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx:

  • Xxxxxxxxx xxx xx xxxxxxx, xx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxx xx xxxx xxxxxxxxxxx xxxxxxx xXxxxxXxxxxxx xxxxxxxx.
  • Xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xx.X. Xxxxxxxxxx xxx Xxxxxxxxxx, Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx.
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a) Verwaltung von Mietwohnungen

Xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx. Xx xxxxxx xxx, xx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx "xxxxxxxxxxxx" xxx. xXxxx xxx xxxx xxxx xxx x.x. xxxxx XXXxXxxxxx xxxxx xxxxxxxxxx.

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Xxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx XXX xxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx Xxxxxx Xxxxx xxx XXX xxx xxxxx xxxxxxxxxxx, xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.

b) Verwaltung von Kapitalvermögen

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c) Verwaltung einer Fotovoltaikanlage

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8. Sie nutzen das Arbeitszimmer als Rentner oder Pensionär

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xxx Xxxxxx Xxxxxxxxxxx

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