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 Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 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, 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.
  • Xxx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxx xx xxx Xxxx xxxxx xxx xx Xxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx "Xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxx xx xxxx xx xxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxxx.

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.

Xxx xxxxxxxx: Xxx xxxxx Xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxxxxxxx, xxx xxxxxx "xxxxxx xxxxxxx Xxxxxxxxxxxx" xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx. Xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxx xxxxx, xxxxxxx xxxxx xxxxxxxxxx xxx "Xxxxxxxxxxx" xxxxxx Xxxxxxxxxx xxxxx.

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.
  • Xxxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx XXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.

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.

  • Xxx xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx Xxxxxxxxx xxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx x Xxxxxxxxxxx xxx x Xxxxxxxxx xxx x Xxxxxxx, xxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxx xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx" xxx, xxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx XXX xx Xxxxxxxx xxxxx xxxxxxx xxx Xxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xx xxxx xxx Xxxx xxxxxxxxx xx xx x xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx x xxxx xxxxx xx xx x x xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.
  • Xxx XX Xxxxx xxx xxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xxx "xxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxx xxx x.x.xxxx, xx X xxxxxxx.
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

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xx x Xxx. x Xx. xx XXxX "xxxxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx "Xxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx x xxxxxxxxx xxxxx.

XXXXXXX: Xx xxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx.

c) Verwaltung einer Fotovoltaikanlage

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xx xxxxxx, xxxx "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xxx x Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

xxx Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx "xxxxxxxxxxxx" xxx xXX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

Xxx Xxxxxxxxx xxx "Xxxxxxxxxxxxxxxx" xxxxxx xxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxxxx xxx XXX xx Xxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxx xxx x.x. Xxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xx. x Xxxxxxx xxxxxxxxx xxxxxxxxx, xxxx xxxx xxxxxx xxx Xxxxxxx xxxxx xxxxxxxxx. Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxxx xxxxxxxx xxx Xxxxxxx, xxxx xxxx xxxx xxxxxxxxxx Xxxxxxx xxx x Xxxxxxx xx Xxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

xxx Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx, xxxx xx xx xxxxx xxxxxxxxxxxxx Xxxxx xxxx xxxxxx xxxxxxx xxxx. Xxx xxxxx xxxxxxxx xxxxxxxxx Xxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxx.

Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx: Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxx xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxxx xxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.

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

8. Sie nutzen das Arbeitszimmer als Rentner oder Pensionär

Xxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxx xx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. Xxx xxxxxxx xx Xxxxxxxxx xxxxx xxxxx xxxx Xxxxxxxxxx Xxxxxxxx xxxxxx xxxxxx, xx xxx xx xxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxxxxx xxxxxxx xxx xxxx xxxxx Xxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxxxx.

Xxxxx Xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxx, xx xxxxx xxxxx Xxxxx xxxx Xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxx, x. X. xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx, Xxxxxx, Xxxxxxx. Xx xxxxxx Xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx" xx Xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xx xxx Xxxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxx. Xxxx xxxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx

xxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx

Xxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xx Xxxxxxxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxx x.xxx XXX xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

Xx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxxxxxxxx xxx. Xxx Xxxxxxxxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxx, xxxxxxx xxxx, xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxxx xx Xxxxxx xxxxx xxxxxxxxxxxx xxx xxxxx xxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx.

xxx Xxxxxx Xxxxxxxxxxx

Xxx xxx Xxxxxxxxxxx xxx "Xxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxx xxxxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xx Xxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxxxx xxxxxxxxxxxx xxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.

  • Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx "Xxxxxxxxxxxxx" xx Xxxxxxxxxxx xxxxx. Xxxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx. xxxxxxxx Xxxxxxxxxx. Xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx.
  • Xxxxx xxxxxxxxxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx xxxxxx xxxx Xxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. "Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx xxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx".

Xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx. Xx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxx xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.

9. Was gilt bei Nutzung in der Coronazeit?

Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xx x.xxx XXX xxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx XXxXx. Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxx x xxx xxxx xxxx xxxxx x xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxx xxxxxx "xxxxxxxxxxx" xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxxxx xx xxxxxxxxxxxx, xx xxx xx Xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxx, xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxxx xxx xxxx Xxxxxx xx Xxxxx xxxxxxxx xxxx xxxxxx. Xxxx xxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxx

Grundvoraussetzung: Echtes Arbeitszimmer muss vorliegen

Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xxxx xxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxx xxxx, xxx xx xxx xxx xxxxxxxxxxxxxxx, xxxx xx xxxx xxx xx Xxxxxxx, xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx x xx xxxx Xxxxxxxxxxx x xxx xx x.xxx XXX xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

XXXXXXXXX: Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx.

Telearbeit ausschließlich zu Hause

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

Alternierende Arbeit zuhause und beim Arbeitgeber

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

  • Xxxx Xxxx Xxxxxxxxxx: Xxxxxxxx Xxx xx xxxx Xxxxx xx Xxxxx, xxxxx xx xxxxxx xx, xx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx: Xxx xxxx xxx Xxxx, xxx xxx Xxxxxxxxxxxxx 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. Xx xxx Xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx xxx, xxxx xxx Xxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxx
  • Xxxx Xxxx Xxxxxxxxxx: 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 xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxx xxxx, 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.

XXXXXXXXX: Xx xxxxx xxxx xxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxx XxxxxxxXxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx, xxx xxxxxxx xxx xx xxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx xxx Xxxxxxxxxxxx. Xx xxxx xxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxxxx Xxxx xxx Xxxxxx xxxxxxx xxxx xxxx xxx xxxx xxxxxx Xxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx.

Beispiele

Xxxx x: Xxxxxxxxxxx Xxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xx Xxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxx xxxxx xx, xxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxx xxxx xxx Xxxxxxxx x.x.xxxx xxx xx.x.xxxx xxx xxxx xxxx xxxxxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx xxxxxxxx xxxxxxx. Xxxx Xxxxxxxx xxxxxx xx xxxxxx Xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx Xxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxx. Xx xxx xxxxxxx Xxxxxxx xxxxxx xx xxx Xxxxxxx x xxx xxxxxxx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xx.x.xxxx xxx xxx xx.xx.xxxx xxx xx.xx.xxxx xxxxx Xxxxxx xxx xxxxxxxxx x.xxx XXX xx Xxxxxx x xxx XXXx xxx Xxxxxxxxxxxxxx xxxxxxxx.

Xxxx x: Xxx xxxx, xxxx Xxxxx Xxxxxxxx xxx xx xx xxx "xxxxxxx" Xxxxxxx xxxxxxx, xxxxxx xxx xxxxxxx xxx xx xxxxxxxx. Xxxx Xxxxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxxx xxxxxxxxxx. Xxx xxxx xxxx Xxxxx xxxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx XXX xxx Xxxxx xxxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxx x Xxxxxx x xxx XXX x x.xxx XXX.

Xxxx x: Xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxx xxx Xxxxx xxxx xxxxxx xxxxxx, xx xxxxxxx xxxx Xxxxxx xxx Xxxxx xxxxxxx xxx. Xxx Xxxxxxxx xxxxxxx xxx xx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxx, xxx xxxxxx, xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxx Xxxxxx xxx xx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxxxx Xxxxxx xxx xxx XXX xxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx.

  1. Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xx xxxx Xxxxx xx Xxxxx. Xxxxxxx: Xxx Xxxxxxxxxxxxx xxxx xxx "Xxxxxxxxxxx" xxx xxx Xxxxxx xxxx xxxx xxxxxxxxx, xxxx xxxx Xxxxx xxx x x xxx XXX x x.xxx XXX.
  2. Xxxx Xxxxxxxx xxxxxxxx xxxx Xxxxx xxxx xxx xxxx Xxxx xx Xxxxxxxxxx xxx xxx xx xxxx Xxxxx xx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxx: Xxxx xxxxx xx xxxxxxxxx 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, 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. Xx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx. xxx. Xxx Xxxxx xxx xxxxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxx x xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xxxx.

Arbeitgeberbescheinigung über Anzahl der Heimarbeitstage nicht erforderlich

Xxx xx xxxxxx xxx, xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx xx Xxxxxxx xxxx xxx Xxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx" xxxx. Xxxx xx xxxxxx Xxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxx. Xxxx xxxx xxxx xxx Xxxx xxx x.x.xxxx xxx xxx xx.xx.xxxx

Vorsicht bei Kostenersatz des Arbeitgebers

Xxxxx xxxxxx xxxx xxx Xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxx. Xxxxxxx: Xxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxx, xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx.X. Xxxxxxx, Xxxxxxxxx, Xxxxxxxx xxx.x xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxXx xxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

Xxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxx: Xxxx xxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxx xxxx xx x Xx. xx Xxxx x XXxX xxxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx. Xxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx Xxxx, xxxx xxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxx.

XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxx xxx xx XXX xx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx, xxxx xx xxxxx Xxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxx xxxxxxxxx xX xx.x Xxx. x XXxXx. Xxxx Xxxxxxxx: Xxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxx, xxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xx xxxxxxx. Xxxxxx xxxxxxxxxxxx: Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx. Xx xxxxxxxx xxxxx xxxxxxxxx Xxxx x xx X x.xx Xxx. x XXxX xxxxxx: "Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xx Xxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx.x

Interessante Berechnung für Lehrer

Xxx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxx Xxxxxx, xxxx xxxx Xxxxxx, xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxxx xx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxx xx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx x xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxxx. Xxxx xxxxx Xxxxxx xxx xx xxx Xxxxxx xxxx, xxxx xxx xxxx xxxx Xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xxxx xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xx xxxxx xxxxx xx xxx Xxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxxx xxxx xxxxx Xxxx xxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxx xx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxx

Xxxxxx: Xxxxxx xxxxxxxxx xxxxxxx xxxxx xxx "xxxxxx" xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxx xx xxx xxxxx. Xxx xxx xxxx Xxxxxxxxxxx xx Xxxxxxxxxx xxxxx, xxxx xxx XxxxxxxxxxxXxxxxxxxx xxx x XXX xxx Xxx, xxxxxxxxxx xxx XXX, xx Xxxxxxxx xxxxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx Xxxxxxxxxx xxxxx. Xxxx xxx xxx Xxxx, xxxx xxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xx Xxxxxxx xxxx xx xxx Xxxxxxxx xxxxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxx. Xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx XXxXx.

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