Arbeitszimmer: Wer kann ein häusliches Arbeitszimmer steuerlich absetzen (bis 2022)?

Ein häusliches Arbeitszimmer wird steuerlich anerkannt, wenn es den Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung darstellt oder - bis 2022 auch - wenn kein anderer Arbeitsplatz zur Verfügung steht. Ebenfalls können beruflich genutzte Räume steuerlich anzuerkennen sein, wenn sie kein typisches "Arbeitszimmer" sind oder nicht in die häusliche Sphäre eingebunden sind. Hier sehen Sie alle wichtigen Regelungen zum Arbeitszimmer, die bis einschließlich 2022 gelten. Am Ende des Beitrages finden Sie zudem wertvolle Hinweise zur neuen Homeoffice-Pauschale sowie allgemein zu Besonderheiten der Arbeitszimmerkosten während der Corona-Pandemie.
Vordruck: Arbeitszimmer in der eigenen Wohnung
Vordruck: Arbeitszimmer in der Mietwohnung

Vorab: Dieser Beitrag behandelt die Rechtslage bis einschließlich 2022. Bitte beachten Sie zu den Neurelegungen ab dem Jahre 2023 den Beitrag Arbeitszimmer und Homeoffice: Die neuen Regeln ab 2023

Dieser Inhalt ist exklusiv für Abokunden zugänglich.

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1. In welchen Fällen wird ein Arbeitszimmer steuerlich anerkannt?

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Regelung bis 2006

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Fälle weiterer Anerkennung

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2. Arbeitszimmer als "Mittelpunkt" der beruflichen und betrieblichen Tätigkeit

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a) Sie üben Ihre Tätigkeit ausschließlich zu Hause aus

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b) Sie üben Ihre Tätigkeit im Arbeitszimmer und außer Haus aus

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c) Sie üben mehrere Tätigkeiten aus

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d) Sie nutzen das Arbeitszimmer für Telearbeit (Home-Office)

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Telearbeit ausschließlich zu Hause

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Telearbeit alternierend zu Hause und im Betrieb

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e) Sie nutzen das Arbeitszimmer während der Arbeitslosigkeit zur Fortbildung

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f) Sie nutzen das Arbeitszimmer während der Elternzeit zur Fortbildung

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g) Sie nutzen das Arbeitszimmer zur Vermögensverwaltung

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Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx .

3. Arbeitszimmer "ohne anderen Arbeitsplatz"

Xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxxxxxxx xxxxxxx xxxxxx, xxxx Xxxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x Xx. xx x.X.x. xx x Xxx. x XXxXx.

XXXXXXXXX: 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.

Xxx "xxxxxxx Xxxxxxxxxxxx" xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xxx XXX xxxxx xx. Xxxxx xxxxx xx xxxxx xxxxxx xx, xxxx xxx xxxxxx Xxxxxxxxxxxx

xxxxxxxxx xxxxxxxxxxxxx xxx: Xxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxx. Xxxx xxx Xxxx, xxx Xxx xxx xxxxxxxx Xxxxxxxx xxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxx.
Xxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx: Xx xxxxxxx xxxxx, xxxx Xxx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx, xxxx Xxx xxxx xxxx xxxxxxxxx.
xxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx Xxxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxxxxxxxxxx.

Xxxx "xxxxxxx Xxxxxxxxxxxx" xxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx Xxxxxxx xxx Xxxxxxxxx xxx.

Xxx "xxxxxx Xxxxxxxxxxxx" xxxxx Xxxxx xxx xxxx xxxx xxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx, xxxx Xxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxxxxx xxx xx xxx xxxxxxx xxxxxxxxxxxxxx Xxx xxx Xxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxxxx Xxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xx xxxxxxx, xx xxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

xxxxx Xxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxx Xxx xxxx xxx xxxx Xxxxxxxxxx xxx "xxxxxxx Xxxxxxxxxxxx" xxxxx xxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxx xx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx.

Xxxxxxx Xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxx Xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xx Xxxxx Xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxx, xxxx Xxx xxxx Xxxxxxxxxx xxxx xx Xxxxxxxxxx Xxxxxxxx xx Xxxxx xxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxx xx Xxxxx Xxxxxxxxxxxx xx Xxxxx xxxxxxxx xxxxxx xxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXxXx. xxxx XX X. xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, xxxx xx xxx xxx "Xxxxxxxxxxxxxxxx" xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx "Xxxxxxxxxxxxxxxx" xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxxx xxxx x.X. xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxx xxx xxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

4 Arbeitszimmer ist kein häusliches "Arbeitszimmer"

Xxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx: Xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxx, xxx

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xx xxx xxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxxx.

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

Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxx Xxxxxx xxxx xxxxxxxxxxx Xxxxxxx:

Xxx Xxxxxxxxxx, xxx xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxx xx xxxxxx. Xxxx xxx Xxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx: Xxxx xxxxxx Xxxxxxx xxx Xxxxx xxxxxxxxxx, Xxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
Xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.
Xxx Xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxx, xx xxx xxxx Xxxxxxxxxxxxxx, x. X. xxx Xxxxxx, xxxxxxxxxxx xxx. Xxxx xxxxxx Xxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xx xxxxx xxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx. Xxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxx xxxx Xxxxxxxxxxxx xxxxx.
Xxx Xxxxxxxxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxx Xxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx xxx xx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxx xx xxxxx xxxxxxxxx Xxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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

Xxxxx xxx xxxxxxxxx xxxxxxxx Xxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxx "Xxxxxxxxxxxxx", xxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx x xxxxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

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

Xxxxx xxx "Xxxxxxxxxxxxx" xxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxx xxxxx Xxxxx xxxxxxxxxxx xxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx. Xxxx xxxx xxxxxx xxxx, xxxx xxx xxxxx Xxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx xxxxxxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxxx Xxxxxx xxxxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xxx xxxx, xxxx xxx Xxxx xx xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx xxxx.

Xx xxxxxx Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx xxxxx Xxxxxxxxxxx, Xxxxxxx xxx xxxxx Xxxxx, Xxxxxxx xxx xxxxx Xxxxxx, Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx, Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx xxx xxxxx Xxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx.

xXxx xxxxx Xxxxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxx Xxxx, xx xxx xxxxxx Xxxxx, Xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, Xxxxx xxx Xxxxxx xxxxxxxxxxx, Xxxxx xxxxx, Xxxxxxxxxxx xxxxxxxxx, Xxxxxxxxxxxxx xxxxxxxx xxx., xxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxx Xxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx. Xxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx Xxxx, xxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

b) Büroräume mit intensivem Publikumsverkehr sind kein Arbeitszimmer

Xxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxx xxxxx xxxxx xxxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxx. Xxxxxxx xxx xxx Xxxxxxxxx, "xxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx".

Xxxxxxxxxxx, xxx xxxx xxxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxx Xxxxxxxx xxxx xxxx "Xxxxxxxxxxxxx", xxxxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxx xxxxxxxxxxx "Xxxxxxxxxxxxx":

Xxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
Xxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxxx, xxx xxxxxxxxx xx xxxxx Xxxxx xxxxxxxxxxx xxx, xxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx xxxx Xxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXXXX: Xxx xxxxx "xxxxxxxx" 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, Xxxxxxxxxxxxxx. Xxx xxx xxxxx Xxxxxx xxxxxxxxxxxx Xxxxxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxxx.

c) Beschäftigung von fremden Mitarbeitern gilt nicht als 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 xxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxx xxxx, xxxxxx Xxxxxxxx xxxx xxxx xxxxxxxxxxx "Xxxxxxxxxxxxx". Xxxxxxxx xxxx xxxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxx xx xxxxx Xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx.

Xx xxxxxx Xxxxx xxxxxxxxx:

Xxxx xxx xxxx Xxxxxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx, xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxx xxx Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XX X xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxxxx, xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx xxx Xxxxxxxxx, xx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxxxx.

Xxxxxxxxxx Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxx", xxxx xx xxx Xxxxxxxxxxxx

xxx xxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.
xxx xxxxxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXX X xxxxx.
xxx Xxxxxxx xxxxxxxxxxxx xxxx: 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 xxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx, xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxx XXX: "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.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"xxxxxxx xXxxxx xx

5. Arbeitszimmer ist kein "häusliches" Arbeitszimmer

Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx Xxxxxx, xxx xxxxxxxxx xxx Xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx "xxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxx xxxxxxxx Xxxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx xxx xxxx xxxxxxxx Xxxxxxx xxx xxx Xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxx, xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxx xxxxxxxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxx, xx Xxxxxxxxxx, xx Xxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx.

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

a) Bauliche Abtrennung von der Wohnung

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 xxxxxx.

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 xxxx xxx xxxxxxxx Xxxxxxx, xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx xxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.
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.
Xxxx xx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xx x. Xxxxxxxxxxxx xxxx Xxxxxxx xxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx. Xxxxxx Xxxx xxx xxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx Xxxxxxxx: XX X xxxxxx.
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.
Xx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxx xx x. XX xxx Xxxxxxxxxxxxx xxxxxxx. Xxxxx Xxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxx. Xx xxxxxxx xxxx xxxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxx xxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx Xxxxxxxx XXXX X xxxxx.

XXXXXXXXX: Xxxxxxxx xxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxx: Xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx, xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx xxx xxxxx xxxxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.

c) Anmietung eines Arbeitszimmers in einem anderen Haus

Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxx, xxx xx xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xx xxxxxxxxxx. Xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx Xxxxx xxxxxxxxx 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 xxx "xxxxxxxxxxxxxxxxx" Xxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.
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XXXXXXX: 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.

Xxxxxxx Xxxxxxxxxxxxx:Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"xxxxxxx xXxxxx xx

6. Arbeitszimmer bei Vermietung an den Arbeitgeber

Xx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx, 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 xxxxxx xx.
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 xxxxxx xx.

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

7. 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.

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 xXXXxXxxxxx xxx x.x.xxxx, XXXX X xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx xxxx xxx "xxxxxxxxxxx Xxxxxxxxxxxxx"x

8. Werbungskostenabzug bei privater Mitbenutzung nicht möglich

Xxxx Xxxxxxxxxxx xxx xxxx, xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx xxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxx: Xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx xxxxxxx Xxxxxxx xxxx xxxxx xxxx xxx xx x xxx Xxxxxxxxxxxxx xxxxxxxxx.

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Xxx x. xxx x. Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx xxx xxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx. Xx xxxxxx xxxxxx Xxxxxx xxx XXX xxxxxxxxxxxxx Xxxxxxx xxxxx, xxxxx xxx xxxxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxx Xxxxx xxx XXX xxx Xxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx:

Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxx xxx Xxxx xxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxxxx 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.

Xxxxxxx xxxxxxxxxx xxxx Xxxxxxxxxxx xx Xxxxx xxxx Xxxxxxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxxx xxx xxx xxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx Xxxx. Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxxxx xxxxxxxxxxxx xxx xxx xx xxx xxx xxxxxxxxxxxxxxx, x.x. xx xxxx xxx xx Xxxxxxx, xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx. Xxxxxx xxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxx xxxxx xxxxxxxx.

XXXXXXX: Xxx Xxxxxxx xxx "Xxxxxxxxxxxxxx" xxxxxxxxxx, xxxx xxx Xxxx xxxxxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx Xxxxxx xxx.

Xxxxx xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxx. Xx Xxxx xxxxx Xxxxxxxxxx xxxx xxxxx Xxxxx xxxxx xx xxxxxxxxx, xx xxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx. Xxx XXX xxxxx xxxxxxxxxxxx xxx "Xxxxxxxxxxxxxxxxxx" xxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxx xx, xx xxx xxxxx xxxxxxxxxxx Xxxxxxx xxxxxx xxxxx xxxx xxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx. Xxxxxx xxxxxxx xx xx Xxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxx xx Xxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx.

Xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxx

Xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx, xx xxxx xxxx xxxxx xxxx Xxxxxxxxxxx xXxxxxx, Xxx xxx Xxxxx, xxx xx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx xx xxxxx xxxxx xxxxxxxxxxxxx Xxxx xxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxx xx xxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx" xx Xxxxxx, Xxxxx xxx Xxx xxxxx xxxxx xxxxxxx xxxxx xx Xxxxxxxx, xxxx xx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx Xxxx xxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxx Xxxx xxxxxx Xxxxxx xxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxxx Xxxx xxxxxx Xxxxxx, xxxxxxxxxx xxxxx xxx Xxxxx, xxxxxx xxx Xxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx. Xx xxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx x xxxx xxxxx xxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxx xxxx Xxxxxx xx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X 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 Xxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx xxxxx, xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx x xxxx xxxxx xx xx Xxxxxxx x xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx XXXxXxxxxx xxx xx.x.xxxx, XxX xxxxx.
Xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxx. Xxxxxxxxxxxx xxxx xxxx xxx Xxxx xxxx xxxx xxxxxxx Xxxxxx xxxxxxxxxx. 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.
Xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxx. Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxxxxxx xx xx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxxx xxx. Xx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxx x xxxx xxxxx xx xx x x xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx xxx XX X xxxxxx.
Xxx Xxxxxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxx Xxxx xxxx xxxxxxxxxx Xxxxxx, xx xxx xx xxxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx. Xxxxxx Xxxx xxx xxxxx xxx Xxxxx xxx xxx xxxxxxx Xxxx xxx Xxxxxx xxxxxxxxxx, xx xxx xxxx xxx Xxxx, xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx. Xxxxxx "Xxxxxxxxxxx" xxx xxxxxxx Xxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx. Xxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
Xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.
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9. Wenn der Nutzende nicht alleiniger Eigentümer oder Mieter ist

Xxx Xxxx "Xxxxxxxxxxxx" xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxx Xxxxxxx xxxxx xxx Xxxxxxx. Xx xxxxxxxx, xxxx xxxxxx xxxx Xxxxxxxx xxxx xxxx xxxxxx Xxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. Xxxxxxxx: Xxx Xxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxxx Xxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx, xxxxxxx xxx Xxxx xxxx Xxxxxxx, xxxx xxxxx xxxxx xxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx xxxxxx. Xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxxxx xxx, xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxx Xxxxxx. Xxx xxx xxx "Xxxxxxxxx" xxxxx xx xx.

Xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxx xxxx, xxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xx xxx Xxxxx xxxxx xxxxx xxxxxx xxxxxxxx, xxx xxx Xxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxxxxxxx xxx. Xxx xxxxxx: Xxxxx Xxxxxxxxx xxx Xxxx xxxxxxxxx xxxxxxxxx, xx xxxxxx xxx Xxxxxxx xxx Xxxxxx xxxx xxx xxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xx.X. Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xxx xxxxxx xx Xxxxxxxxxx xxx Xxxxxxxxxx.

Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xXXXx xxxx xxx xxxxx xxxxxxxxxxx: Xxxxx xxx Xxxxxxx xxxx Xxxxxxx, xxx xxx xxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxx, xx xxxxxxxxxxx Xxxxxxx, xxxx xxx xxx XxX xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxx xXxxxxx xxx x.xx.xxxx, XX X xxxxxx.Xx xx xxxxxxxxx xx xxxxx:

Xxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxx XxX, Xxxxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx: xxx Xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xx xx.
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Xxxxxxx xxx xxx Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxxx xxx, xxxx xx xxxxx xx xxxx xxxxx "Xxxxxxxxxxxxxx", xxxxxxx xxx xx xxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxx. Xx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxxxx, xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xx xxxxxx Xxxx xxxxxxxxx xx xxxxxx. Xxxxxxx xxxxxx xxx XxX x xxxx xxxxxxx Xxxxxxxx x xx xxxxxx Xxxxx xxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxxx xxxxxxxx xxx XXXxXxxxxx xxx xx.x.xxxx xXxX xxxx, XXxXx xxxx XX X. X. xxxx. Xxxx xxxx xxx Xxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxx. Xxxx xxx xx xxx xx Xxxxx xxxxx xxx Xxxxxxxx xxxx xxx Xxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx.

XXXXXXX xxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxxxx xxx Xxxxxx xxx xxxx xxx XxxxxxxxxxXxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxx xx xxxxxx xxxx xxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx. Xx xx xxxx xx xxxxx: Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxx, xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxx Xxxxx xxx Xxxxxx xxxxxxxxx xx Xxxxxxxx xxxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxx xXxxxxxx xxx Xxxxxxxx, Xxxxxx xxx x.xx.xxxx, xxxxXxxxxxxxxxxxxxxxxxxxxxxxx, XxxXxx Xxxxxxxxx Xxxxxxxx, Xxxxxxxx xxx x.x.xxxx, XX xxxxxxxxxxxxx.

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

Das Arbeitszimmer befindet sich im eigenen Heim

Xxxx x: Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx

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Das Arbeitszimmer befindet sich in einer Mietwohnung

Xxxx x: Xxxxxxxxx xxx xxxxxxxxxx Xxxxxx

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10. Die Homeoffice-Pauschale in den Jahren 2020 bis 2022

Xxxxx xxx XxxxxxxXxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx xXxxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxx Xxxx xx xxx Xxxxxxx xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x xxx x XXxXx.

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XXXXXXXXX: Xxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxx XxxxxxxxxxxXxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxx xx xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxxxx Xxxxxxxx xxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxx, xxxx xxx xxxxxxx Xxxxxxxx xxx xxx xxxxxx xx xxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx Xxxxxxxx xxx xxxx xxx Xxxxxx xxxxxxx xx xxxxxxxx xxx xxx Xxx xxxxx "Xxxxxxxxxxxx" xxxxxxxx.

11. Häusliches Arbeitszimmer: 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 xxxxxxxxxx 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.

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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.

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.
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 Xxxxxxxxxx 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.

Xxxxxx xxxxxx xxxxxxxxxxxxxx xx xxx Xxxxxxxxx "xxxx xxxxxxx Xxxxxxxxxxxx" xxx xxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xx x.xxx XXX xxx Xxxx xxxxxxx xxxxxx. Xx xxx Xxxxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx, xx xxxxx xxx Xxxxxx xxxxxxxxxxx xxx xxxx xxx, xxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxxxx xxx xxxxxxxx xxx x.xxx XXX. Xxxx xx xxxxxx Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxx xxx xxx "Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx" xxx.

Xxxxxxxx:xxxxxx
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x.x. x xx.x.xxxx	Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx
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