Die Einschränkungen bei der steuerlichen Anerkennung des Arbeitszimmers gelten nur für Räume, die "häuslich" sind und ein "Arbeitszimmer" darstellen. Das bedeutet, dass die Kosten in voller Höhe absetzbar sind, wenn der beruflich oder betrieblich genutzte Raum nicht als typisches Arbeitszimmer gilt oder wenn er nicht zum häuslichen Bereich gehört. Doch wann ist dies der Fall?

1. Ausstattung und Art der Nutzung

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a) Archivraum gilt als Teil des Arbeitszimmers

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b) Übungszimmer bei Berufsmusikern als Arbeitszimmer

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c) Lager, Werkstatt, Praxis, Ausstellungsraum usw. sind kein Arbeitszimmer

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d) Nutzung eines Raums als Büro und Lager muss kein Arbeitszimmer sein

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e) Büroräume mit intensivem Publikumsverkehr sind kein Arbeitszimmer

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f) Beschäftigung von Mitarbeitern führt nicht zur Annahme als Arbeitszimmer

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2. Zugehörigkeit zum häuslichen Bereich

Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxx "xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx, xxxxxx xxxx xxxxx xxxxxxxx, xxxxxxx xxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx. Xx xxxxxxx xxx xxxx, xxxx xxxx xxxxxxxx Xxxxxxx xxxxxxxx.

Xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxx, xxxx xx xxxx xx xxxxx Xxxx xxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxx xxx. xxx Xxxxxxxx xxxxxxx. Xxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx. Xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxx xxxx xxx xxxxxxx, xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx, xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxx.

Xxx xxxx xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxxxxx xxx xxxxx xx xxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx, xxx xx xx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxx x xxxxxxx xxx xxxxxxxxxxxxxxxxxxx x Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

a) Von der Wohnung abgetrennte Räumlichkeiten

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

Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx

  • xx Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx, "xxxx xxx Xxxx xxxxx xxxxxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxx xxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • xx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • xx xxxxxxxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
  • xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx. Xx xxxxxxx xxxx xxxx xx xxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx x. Xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxx Xxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xxxxxxxx, xxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx xx.x.xxxx, xx X xxxxxxxxx.
  • xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxx XxxxxXx xxxxXx xxx, XXX xx.
  • xx xxxxx Xxxxx xxx Xxxxxxxx, xxx xxx xxxxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxx xxxxxx xxxx. "Xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxx xxxxx xx xxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx xxxxxx" xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.
  • xx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxx xxxxxxx xxxx. Xxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx.
  • xx xxxxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxx xxxx xx x xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xXX Xxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx xxxxxxxxxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxxx.

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

Xx Xxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxx xx Xxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxx, xxxxxx xxx Xxxxxxxxx xxxxx xxxx xxxxxxxx xxx. Xxx Xxxxxx xx xxx Xxxxxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxxxxx xxxxxxx xxxx. Xxx xxxxxxxxxxxx xxxxxx xx xxx XXX, xxxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxx xxxxxx xxxx xxxxx xxx xxxxxx xxxxxxx.

b) Anmietung eines separaten Raumes im selben Haus

Xx xxxxxxx xxxxxxxxxxx Xxxxxx xx xxxxxx Xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxxx xxx XXX xxxxx xx, xx xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxx, "xxxxxxxxxx" Xxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx.

  • Xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx, x. X. xxx XxxxXxxxxxxXxxxxxxxxxx, xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx xxx xxxxxxxx Xxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxxx xxxx xxxx xxxx xxx xxxxxxxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • XXXX: Xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx, x. X. xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx x xxx xxx Xxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxxx "xxx xxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxx xxxxx xxxxxx xxxxxxx xxx, xxxx xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xx xxxxxxxxx Xxxx xxxx xxxxx xxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
  • Xxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxxxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxx xxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xx xxxxxxx xx xxxx xx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxxxx xxxxxxx Xxxxx xxx xxx xxxxxx Xxxxxxx xxxxx, xxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxx, XXXxXX xxxx X. xxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx: Xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx "Xxxxxxxxxxxxxxxxxxx" xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

c) Anmietung eines Arbeitszimmers in einem anderen Haus

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxx, xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxxxx. Xxxx xxx xxxxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx XXX xxx xxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxx xxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

  • Xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxx xx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
  • Xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx xxx xxx xxxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx. Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxxx xXX XxxxxxxxXxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx, xxxx.

XXXXXXX: Xxxxxxxxxxxxx xxx xxx XX Xxxxx xxx Xxxxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxx xxxx, xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx Xxxxxxxxxx xxx XX XxxxxxxxxxXxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxx xxxx xx Xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

d) Abgeschlossene Einliegerwohnung als Arbeitszimmer

Xxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxXxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx, xxxxxxx xx xxxx xxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xXXX Xxxxxxxxxxx xxx xx.x.xxxx, X xxxx XxXx xxxxXxxxxx, Xx. x.x.xx.

Xxxx xxx XX Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxx xxx "xxxxxxxxxxxxxxxxx", xxxxxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxxxx xxx xx x.xxx XXX xxxxxxxxx. Xxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxx xxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xXX Xxxxxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx, xxx.x.

Xxxxxxxx xxx xxxxxxx XXXxXxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx xxx Xxxxxx xxxxx xxxxx xxxx xxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxx XXX xxxx xxxxx Xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxx xxx Xxxxxx xxx xxxxxxxx xxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

3. Arbeitszimmer als Betriebsstätte bei selbstständiger Tätigkeit

Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx, xx xxx xxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxx "xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxxx", xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx xx xx xxx Xxxxxxxxxxxxxx. Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx. Xxxx xxxxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxx, xx xxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx XX xxxxxxxxx xX x.xx. Xxx. x XXxXx.

Xxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxx" xx xxxxxxxxxx xxxx, xxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxx Xxxxxx xxx "Xxxxxxxxxxxxxxx" xxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxx.

Xxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxx xxxx xx Xxxxxxxx, xx xxxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx xxxx. Xxxx xxxx xxxxxxxxxxxx xxxx, xxxx xxx xx xxxxxxxxxxxxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxx:
Xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx xx xxxxxx Xxxx xxxxxxxx xxxxxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxx Xxxxx, xx xxxx "Xxxxxxxxxxxxxxx" xxxx xxx xxxxxxxxxxx "Xxxxxxxxxxxxx" xxxxxxxx, xxxxxxx xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx. Xx xxxxxxx xxxx xxxx "Xxxxxxxxxxxxxxx", xxxx

  • xxx Xxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxx xxxxxxxx xxx xxx xxxx xx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxx, xxxx xxxxx xxxxxxx Xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx.
  • xxx Xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx, x. X. xxx Xxxxxxxx xXxxxxxxxxxxxx, Xxxxxxxxxxxxxx xXxxxxxxxxx, Xxxxxxxxxxxxx xXxxxxxxxx.
  • xx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxxxxxxx.
  • xx xxx Xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xXxxxxx xxxx Xxxxxxxxx.
  • xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxx.
  • xxx Xxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx.

Xxxxxx xxx Xxxxxxxx, xxxx xx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxx xxx Xxxx xxxx xxxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxx. Xxxx xxxx xx xxx Xxxx Xxxxxx xxxx Xxxxxxxxx xxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx:

  • Xxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xx xxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x. X. xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xXxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxx xxxx. Xxxxxxxxxxxxxx.
  • Xx xxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxx xxx xx xxxxxx Xxxx xxxxxxxx xxx Xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxx.

Xxx xxxxxxxxxx Xxxxx xx xxxxxx xxxxxxxxx Xxxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxx Xxxx

  • xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxx xxx
  • xxxxxx Xxxx, Xxxxxxxx xxx Xxxxxxxxxxx xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx.
Xx xxxx xxx Xxxxxxxxx, xxxx Xxxxxxxxxxxxxxx, xxx xxxxx Xxxx xxx Xxxxxxx xxxxxx xxx xxxxx xx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. xx XXxX xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxx.

XXXXXXXXX: Xxx Xxxxx xxxx xxxx xxx xxxxx Xxxx Xxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx, x. X. Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxx xXxxxxxxxxxxxxx xxxxxxxxx xxx x.xxx XXX xxxxxxxxx:

  • Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxx xx Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx "xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxx, XXXxXX xxxx X. xxxx.
  • Xxxx xxxxx xxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx. Xxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx Xxx, xxxxxxxxxx xxx xxx xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxx Xxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxx xxx xxxx xxx Xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xx xxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
  • Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.
  • Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxx, xxx xxxxxx xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxx.
  • Xxxxxxxxx xxxxx Xxxxxx, xxx xxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxx xxx Xxxxxxx Xxxxxxxxxxxxx, xxxx xxx xx xxx Xxxxxx xxx Xxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxx, XXXxXX xxxx xxxxx.
  • Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx x. XX xxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xx XX xxxxxxxxx xxx xXxxxxxxxxx XX xxx x.x.xxxx, xx X xxxxxxx, XXxXX xxxx X. xxx, xxx.x.

4. Vermietung an den Arbeitgeber

Xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx: Xxx xxxxxxxxx Xxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxx Xxxxxxx. Xxxxxxx xxx Xxxxxxxxxxx Xxxxxxxxx xxxx xxx xx Xxxx xxxx xx xxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx, xxxx xx xxxx xx Xxxxxxxxxxxxx xxxx xx Xxxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxx, xx xxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xx:

  • Xxxx xxx xxxxxxxxxxx Xxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx, xx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx.
  • Xxxxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxx.

5. Beschäftigung des Ehegatten im Arbeitszimmer

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxx xxx xxx Xxxxxxxxx, xx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xx xxxxxxxxxxx Xxxxx xx xxxxxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxx xxx xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx.

  • Xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxx xxxx "xxxxxxxxxxx Xxxxxxxxxxxxx" xxx.
  • Xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx" xxxx xxx xxx Xxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxxx xxxxx, xxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxx x xx Xxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx.
    Xxx Xxxxxxxxxxxxxxx: "Xxx xxx Xxxxxxx xxxxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxx xx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx, xx xxxxxx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx:

Xxx XxxxxxxxxxxxxXxxxxxxx, xxx xxx Xxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxx xx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx. Xxxx xxx xxxxxxxx xxxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxx. Xx xxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx Xxxxx xxxxxxxxx xx xxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxx xxxxxxxxxxxx xxxxx. Xxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxxxxxx xxx, xxxx xxxx xxxxxxxx. Xxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx. Xx xxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx xxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. Xxxx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XX X xxxxxx, XXXxXX xxxx X. xxxxx.

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